Õiguskantsler muudaks väikebusside käibemaksu

Ülle Madise
Ülle Madise

Õiguskantsler Ülle Madise saatis Riigikogule kirja, milles tõi välja, et käibemaksuseaduse väikebusside sisendkäibemaksu mahaarvamise piirangu vastuolu põhiseadusega.

Õiguskantsler Ülle Madise saatis eelmisel nädalal Riigikogule kirja, milles tõi välja, et käibemaksuseaduse § 30 lg 3 ja lg 4 p 3 on vastuolus põhiseaduse §-ga 12, sest pole loogilist, õiglast ja kaalukat põhjendust sellele, miks taksoveoteenuseks kasutatavalt sõiduautolt ja selle tarbeks soetatud kaupadelt ja teenustelt lubatakse sisendkäibemaks täies ulatuses maha arvata, kuid ühenduse tegevusloa alusel tasuliseks sõitjateveoks kasutatava M1 kategooria väikebussi puhul kehtib sisendkäibemaksu mahaarvamise piirang. Sisendkäibemaksu mahaarvamise piirang ei laiene ka M2 ja M3 kategooria bussidele.

M1 kategooria väikebussiga tasulist sõitjatevedu korraldavate ettevõtjate ebasoodsam maksustamine ei vasta käibemaksu neutraalsuse põhimõttele, mille järgi tuleb samal tegevusalal, kuid eri vormis tegutsevaid ettevõtjaid kohelda ühetaoliselt.

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Transpordiliik:
Kui kaup on pakitud alustele, täitke ära aluste lahtrid. Kui kaup ei ole pakitud alustele, täitke ära kauba kirjelduse lahtrid.
Mahukaalu arvutamisel on võetud aluseks:
Autotranspordis 1 m³ = 333 kg.
Lennutranspordis 1 m³ = 167 kg.
Mahukaal: kg
Maht:

NASDAQ OMX Tallinna, Riia ja Vilniuse börsiinfo 15 minutilise viivitusega.

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