Опыт сочетания гражданско-правовых и административных мер воздействия за нарушения законодательства в области торговли и промышленности в межвоенный период

ENThe article discusses the possibility of inter-sectoral impact in the case of violations of legislation in the field of trade and industry on the example of Lithuania in the interwar period. The author draws the readers attention to the fact that the maximum amount of fines for violations of the legislation on basic and additional taxes on profits from trade and industry enterprises in interwar Lithuania was established without due account of the tax rate and the fiscal significance of the tax for the state. However, when compared with fines for violations in other areas of tax law, a systematic approach to legal regulation and consistent strict policy of the state are found. At the same time, the legal regulation of fines for violations of the legislation on basic and additional taxes on profits from enterprises in some cases was more favorable for the taxpayer due to the established interval, rather than a fixed amount of the fine. Despite the interpretation of these fines in the interwar Lithuania as compensation for damage to the state, these fines did not correspond to the concept of compensation and were overstated. In pursuit of fiscal objectives, the legal regulation was fixed unfavorable for taxpayers procedure for the return of unreasonably collected taxes and fines. In view of the above, the legal regulation of these fines in the inter-war Lithuania should be considered in need of correction. The main research methods are historical, comparative, systemic, teleological, linguistic. The article is part of a series of papers published in Lithuania and abroad on the problems of civil, constitutional and public law of interwar Lithuania, prepared by the staff Of the scientific center for the history of law of the faculty of law of Vilnius University on the theme «Centenary of the Act of independence of 1918: retrospective and perspective of constitutional and public law of Lithuania».