Is the Minimization of the Tax Burden by Changing Business Location Considered Tax Abuse?

Magistro darbo tikslas - nustatyti, kokias atvejais verslo vietos perkėlimas mokestinės naštos mažinimo tikslais yra laikomas mokestiniu piktnaudžiavimu. Vykdant verslą daugiau nei vienoje valstybėje atsiranda situacija, kai pajamos gali būti apmokestintos pagal kelių valstybių mokesčių jurisdikcijas, arba - visai neapmokestintos. Kiekviena valstybė turi tam tikras per daugelį metų suformavusias mokesčių sistemas, o kurių tarpusavio skirtumai dažnai apsunkina tarptautinius įmonių mokestinius santykius ir sukelia įvairių mokestinių ginčų, kurių pasekmė yra dvigubas apmokestinimas. Darbe analizuojamos nuolatinės buveinės ir rezidento sampratos, kurios būtinos norint nustatyti mokestinę jurisdikciją. Siekiant išvengti dvigubo apmokestinimo labai svarbu tiksliai identifikuoti, kurioje valstybėje fizinis ar juridinis asmuo turi rezidento statusą. Būtent rezidento identifikavimas padeda išvengti tarp valstybių kylančių mokestinių konfliktų. Darbe nustatomi mokestinės naštos mažinimo būdai. Mokesčių planavimas, tiek mokesčių vengimas apima realiai vykdomas ūkines operacijas ar sandorius, tačiau mokesčių vengimo atveju ekonominė nauda nėra aktuali, svarbi tik mokestinė nauda. Vengiant mokesčių formuojamas dirbtinis veiklos modelis, kuris tik formaliai atitinka įstatymų reikalavimus, bet pažeidžia jų prasmę. Piktnaudžiavimas glaudžiai siejamas su mokesčių vengimu, už kurį verslo subjektams yra taikoma administracinė arba baudžiamoji atsakomybė. Siekiant nustatyti, ar nebuvo pažeidžiami mokesčių įstatymai dažniausiai remiamasi ekonominio pagrįstumo ir turinio viršenybės prieš formą principais bei teismų praktika. Šiame darbe naudojami aprašomasis metodas, sąvokų analizės, teisės aktų ir specialiosios literatūros lyginamosios analizės metodai, teismų praktika. Remiantis ETT sprendimais bylose Cadbury Schweppes, Daily Mail, Cartesio, Centros, aiškinami atvejai, kada juridinio asmens elgesys gali būti laikomas piktnaudžiavimu.The aim of this work is to determine the cases than Changing Business Location is considered tax abuse. The tasks of the work are as follows: to clarify the tax jurisdiction criteria; to consider the concepts of permanent establishment and of the resident; to analyze the resident concept by the international relations; to discuss ways of reducing the tax burden; reveal the basic principles for determining tax abuse; to find out when Changing Business Location is considered tax abuse of the Law case. Each state has formed tax systems whose differences are often complicated international relations and corporate tax leads to a variety of tax disputes, the consequence of it is double taxation. One of the basic principles of international taxation is that the state can tax profit of a company which is a resident of another state, if the company has a permanent establishment in the State. Permanent home concept is one of the most important concepts of tax treaties, because it helps to determine the state enterprises engaged in commercial business activities of a foreign state tax jurisdiction. Permanent establishment requirement is enshrined in many national legislation. However, in the absence of an international agreement the principle of reciprocity does not work. The concept of permanent establishment under domestic law is usually wider than the one that is enshrined in many international double taxation treaties. Case law states that a legal person is a resident of the state where his or her control, formed by commercial decisions necessary for its development activities, and not the state in which they are operated. The paper analyzes the permanent establishment and a resident of the concept, which are necessary to determine tax jurisdiction. In order to avoid double taxation, it is important to identify exactly where the legal person has resident status. It is a resident identification helps prevent countries emerging between the tax conflicts. Every taxpayer has the right to carry out economic and commercial activities so as to ensure the most efficient use of available funds. The paper sets out ways to reduce the tax burden. One of them is a legitimate tax planning. Tax planning - is the choice of how to allocate the available resources to achieve the most minimal possible amount of tax obligations. Tax planning and tax avoidance involves actually executed transactions, but by the tax evasion case, the economic benefits are not important, just a tax benefit is important. Avoiding tax, it is based artificial business model, which only formally meets the legal requirements, but also violates their meaning. Legal persons planning the company's activities and the tax has the right to register a permanent establishment, an office or a subsidiary in another Member State where any benefits or lower tax rates. It is obvious that the company's business planning for the purpose incur lower costs, does not constitute an abuse if the activity is carried out in good faith and without violating any laws Abuse is closely associated with tax evasion, for which business entities are subject to administrative or criminal responsibility. In order to determine whether there has been violation of tax laws is usually based on the feasibility and the content over form principles and case law. The paper also presents the main detection principles if the tax abuse. On the basis of the ECJ case law establishes tax misuse detection approach, which does not rely on the law of the legal person, if that would abuse it. In the judicial practice is common two cases, when it is recognized that there is an abuse of rights is a legal person tries to circumvent national law and rely on the laws of other countries when the legal person on the basis of the laws of other countries to seek tax benefits. This work used a descriptive method, conceptual analysis, legislation and literature comparative analysis methods, case law. According to the ECJ Cases of Cadbury Schweppes, the Daily Mail, Cartesio, Centros, it is interpreted when the legal person's behavior can be regarded as an abuse.Teisės fakultetasVytauto Didžiojo universiteta