Problems of expression from a tax's object into a tax's base

Straipsnyje analizuojama mokesčio administratoriaus teisė, nesikreipiant į teismą, pripažinti negaliojančiais mokesčio mokėtojo sudarytus sandorius. Keliamas klausimas, ar tokiais veiksmais nėra mokesčio mokėtojo, kaip civilinės teisės subjekto, ūkinės veiklos laisvė bei nepažeidžiamas sutarčių laisvės principas (CK 1.2 str.). Taip pat pateikiama Mokesčių administravimo įstatymo (2002-06-18įstatymo Nr. IX-955 redakcija) 2 straipsnyje įtvirtinto piktnaudžiavimo, kaip teisės pažeidimo, sudėties analizė, aptariamos mokesčio administratoriaus teisės esant piktnaudžiavimui, atsakomybė už jį bei šio mokesčių teisės instituto ir mokesčių įstatymuose įtvirtinto sandorių vertės koregavimo sąsaja.The standing rules of Private law on validity of transactions cannot be interpreted differently in the frames of Public law. Civil law, as the nucleus of Private law, has a presumption that a transaction is valid till it is not proved contrary. This presumption should be accepted by Public law as well. When a dispute between interested parties appears, only the court has the right decide if the transaction is null or not. Tax administrator has the right to annul a transaction made by taxpayers ex officio only in exceptional cases, when the nullity is prima facie, when no evidence in proof of it is required. Tax administrator does not have the right solve questions of the parties fault, restitution and other civil consequences. It is a prerogative of the court. Besides, null transactions have to be strictly separated from un-made transactions, which are missing any compulsory provision for creating them. The amendment of Law on tax administration by adding Article 262, installed into the Lithuanian tax law a new institute - abuse. The main purpose of this institute is to bring into force content over a form principle and the sequences of such activity of taxpayer. Following this norm, when seeking to vouch for correct tax paying, tax administrator has the right depending on case to eliminate a transaction or economic operation from tax payer accounting and himself adjust the real tax base and payable taxes reproducing strained circumstances. In this case neither a validity of transaction nor rights and duties created by the transaction to taxpayers arc estimating. So, not a single civil consequence will appear to parties