{"id":22730,"date":"2025-06-18T14:42:15","date_gmt":"2025-06-18T11:42:15","guid":{"rendered":"https:\/\/zelbukis.lt\/?p=22730"},"modified":"2025-06-18T14:42:20","modified_gmt":"2025-06-18T11:42:20","slug":"kai-ukis-ne-uab-teismas-nubreze-ribas-kam-priklauso-pinigai","status":"publish","type":"post","link":"https:\/\/zelbukis.lt\/en\/kai-ukis-ne-uab-teismas-nubreze-ribas-kam-priklauso-pinigai\/","title":{"rendered":"Kai \u016bkis \u2013 ne UAB: Teismas nubr\u0117\u017e\u0117 ribas, kam priklauso pinigai"},"content":{"rendered":"

Ar \u016bkininkas gali naudoti \u016bkio pinigus savo nuo\u017ei\u016bra? Ar jam taikytini tokie pat reikalavimai kaip bendrov\u0117s vadovui \u2013 pirma sumok\u0117ti mokes\u010dius, padengti skolas, tik po to lieka \u201etau\u201c? \u012e \u0161iuos klausimus, komentuodama naujausi\u0105 Lietuvos Auk\u0161\u010diausiojo Teismo praktik\u0105, atsako advokat\u0173 profesin\u0117s bendrijos AVOCAD vyresnioji teisinink\u0117 Karolina Laura Brili\u016bt\u0117. Pasak jos, \u0161is Teismo sprendimas ypatingai svarbus tiems, kas valdo, perleid\u017eia ar ketina \u012fsigyti \u016bkininko \u016bk\u012f.<\/p>\n\n\n\n

\u016akininkas \u2013 ne juridinis asmuo<\/strong><\/p>\n\n\n\n

Nors \u016bkininko \u016bkis da\u017enai vertinamas kaip \u201everslo vienetas\u201c, jis n\u0117ra juridinis asmuo ir negali b\u016bti laikomas savaranki\u0161ku subjektu. Teismas nutartyje pabr\u0117\u017e\u0117, kad \u016bkis n\u0117ra UAB, net jei turi strukt\u016br\u0105, turt\u0105 ir net darbuotojus. Teisi\u0161kai visk\u0105 valdo \u016bkininkas kaip fizinis asmuo. \u201eTai esminis atskaitos ta\u0161kas: kai n\u0117ra atskiro subjekti\u0161kumo, n\u0117ra ir pareigos \u016bkininkui elgtis kaip juridinio asmens valdymo organui\u201c, – pa\u017eymi Karolina Laura Brili\u016bt\u0117.<\/p>\n\n\n\n

LAT pa\u017eym\u0117jo, kad nei Civilinis kodeksas, nei \u016akininko \u016bkio \u012fstatymas nesukuria atskiros \u201e\u016bkio turto\u201c nuosavyb\u0117s kategorijos. Buhalterin\u0117 apskaita yra skirta finansiniams srautams fiksuoti, bet ji nesukuria ir neapriboja nuosavyb\u0117s teis\u0117s. Net jei l\u0117\u0161os buhalterijoje \u012fvardijamos kaip \u201e\u016bkio pinigai\u201c, jos i\u0161lieka \u016bkininko asmenine nuosavybe.<\/p>\n\n\n\n

Pasak AVOCAD teisinink\u0117s, Teismas grie\u017etai \u012fvertino apeliacin\u0117s instancijos teismo bandym\u0105 taikyti verslo teis\u0117s analogijas. Bandymas traktuoti \u016bkinink\u0105 kaip \u012fmon\u0117s vadov\u0105, kuris disponuoja l\u0117\u0161omis tik likus \u201epelno liku\u010diui\u201c, buvo pripa\u017eintas netinkamu ir pavojingu precedentui. \u016akininko veikla n\u0117ra kolektyvin\u0117, tai \u2013 individuali veikla pagal gyventoj\u0173 pajam\u0173 mokes\u010dio \u012fstatym\u0105 (GPM\u012e), kurioje visas gautas turtas priklauso veikl\u0105 vykdan\u010diam asmeniui. L\u0117\u0161\u0173 paskirtis \u2013 mokes\u010di\u0173 mok\u0117jimas, \u012fsipareigojim\u0173 vykdymas \u2013 yra svarbi, ta\u010diau ji neapriboja savininko teis\u0117s naudotis turtu, jei kitaip n\u0117ra nustatyta sutartyje.<\/p>\n\n\n\n

Mokes\u010diai: prievol\u0117 valstybei, o ne kitai sutar\u010di\u0173 \u0161aliai<\/strong><\/p>\n\n\n\n

LAT taip pat pateik\u0117 i\u0161sam\u0173 vertinim\u0105 d\u0117l mokes\u010di\u0173. Nors \u016bkininkui taikoma pareiga mok\u0117ti PVM ir GPM nuo gaut\u0173 pajam\u0173, tai nerei\u0161kia, kad jis neturi teis\u0117s naudotis pinigais tol, kol sumok\u0117s \u0161iuos mokes\u010dius. Tai \u2013 dvi atskiros atsakomyb\u0117s kryptys: viena \u2013 prie\u0161 valstyb\u0119 (mokestin\u0117 prievol\u0117), kita \u2013 prie\u0161 kontrahent\u0105 (sutartin\u0117 atsakomyb\u0117). Ie\u0161kovas negal\u0117jo remtis mokestiniais argumentais, siekdamas gr\u0105\u017einti l\u0117\u0161as kaip \u201eneteis\u0117tai pasisavintas\u201c.<\/p>\n\n\n\n

Teismo pozicija ai\u0161ki: \u016bkininkas gali disponuoti visomis \u016bkio s\u0105skaitoje esan\u010diomis l\u0117\u0161omis kaip savo nuosavybe, i\u0161skyrus atvejus, kai sutartyje ai\u0161kiai numatyta kitaip. Jei \u0161alys nesusitar\u0117, kad l\u0117\u0161os iki perleidimo turi b\u016bti skirtos tam tikriems mok\u0117jimams, n\u0117ra pagrindo teigti, kad \u016bkininkas prival\u0117jo j\u0173 nepanaudoti.<\/p>\n\n\n\n

Pasak teisinink\u0117s, \u0161i LAT nutartis ai\u0161kiai parod\u0117, kad \u016bkininko veikla, nors ir reglamentuojama buhalterin\u0117s apskaitos taisykl\u0117mis, netenka bet koki\u0173 juridinio asmens bruo\u017e\u0173, kai kalbama apie nuosavyb\u0117s teis\u0119:<\/p>\n\n\n\n

\u00b7 Jei norite, kad tam tikros \u016bkio l\u0117\u0161os b\u016bt\u0173 naudojamos konkre\u010diai (pvz., skoloms ar mokes\u010diams padengti), susitarkite d\u0117l to ai\u0161kiai ir ra\u0161tu \u2013 tik ra\u0161ytinis susitarimas sukuria \u016bkininkui pareigas partnerio naudai.
\u00b7 Nepervertinkite buhalterini\u0173 s\u0105vok\u0173, toki\u0173 kaip \u201e\u016bkio pinigai\u201c ar \u201e\u016bkio s\u0105skaita\u201c \u2013 jos naudojamos apskaitoje, bet nesuteikia pinigams atskiro teisinio statuso.
\u00b7 Negalima remtis mokes\u010di\u0173 teis\u0117s normomis (PVM, GPM) siekiant riboti \u016bkininko teis\u0119 disponuoti pinigais \u2013 mokes\u010diai turi b\u016bti mokami, bet prievol\u0117 tai padaryti tenka \u016bkininkui santykiuose su valstybe, o ne su kita sutarties \u0161alimi.
\u00b7 \u016akininkas n\u0117ra \u012fmon\u0117s direktorius, tod\u0117l verslo teis\u0117s analogijos, kai l\u0117\u0161os laikomos \u201ene jo\u201c iki kol sumok\u0117ti mokes\u010diai ir padengtos skolos, negalioja. Kai \u016bkis perleid\u017eiamas, tikslus turto, skol\u0173 ir pinig\u0173 panaudojimas turi b\u016bti apibr\u0117\u017etas i\u0161 anksto \u2013 kitaip teismas laikys, kad \u016bkininkas gal\u0117jo pinigus naudoti savo nuo\u017ei\u016bra.<\/p>","protected":false},"excerpt":{"rendered":"

Ar \u016bkininkas gali naudoti \u016bkio pinigus savo nuo\u017ei\u016bra? Ar jam taikytini tokie pat reikalavimai kaip bendrov\u0117s vadovui \u2013 pirma sumok\u0117ti mokes\u010dius, padengti skolas, tik po to lieka \u201etau\u201c? \u012e \u0161iuos klausimus, komentuodama naujausi\u0105 Lietuvos Auk\u0161\u010diausiojo Teismo praktik\u0105, atsako advokat\u0173 profesin\u0117s bendrijos AVOCAD vyresnioji teisinink\u0117 Karolina Laura Brili\u016bt\u0117. Pasak jos, \u0161is Teismo sprendimas ypatingai svarbus tiems, […]<\/p>\n","protected":false},"author":451,"featured_media":22731,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[504],"tags":[],"class_list":["post-22730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zemes-ukis-lietuvoje"],"yoast_head":"\nKai \u016bkis \u2013 ne UAB: Teismas nubr\u0117\u017e\u0117 ribas, kam priklauso pinigai - Zelbukis<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/zelbukis.lt\/en\/kai-ukis-ne-uab-teismas-nubreze-ribas-kam-priklauso-pinigai\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kai \u016bkis \u2013 ne UAB: Teismas nubr\u0117\u017e\u0117 ribas, kam priklauso pinigai - Zelbukis\" \/>\n<meta property=\"og:description\" content=\"Ar \u016bkininkas gali naudoti \u016bkio pinigus savo nuo\u017ei\u016bra? 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