Open AccessMokestinės paskolos sutarties esmė ir santykis su civiline paskolos sutartimi Lietuvoje
Author(s) -
Laura Paškevičienė
Publication year - 2011
Publication title -
teisė
Language(s) - English
Resource type - Journals
eISSN - 2424-6050
pISSN - 1392-1274
DOI - 10.15388/teise.2011.0.174
Subject(s) - arrears , lithuanian , loan , law , payment , political science , theology , law and economics , business , economics , philosophy , finance , linguistics
Straipsnyje analizuojamas mokestinės paskolos sutarties institutas. Teleologiniu ir sisteminiu metodais nagrinėjamos šios sutarties atsiradimo Lietuvos teisinėje sistemoje prielaidos, teisinis jos turinys. Mokestinės paskolos sutartis analizuojama sisteminiu ir lyginamuoju požiūriu nagrinėjant su jos dalyku susijusius viešosios ir privatinės teisės institutus, atskleidžiami jos pranašumai ir skirtumai, palyginti su civiline paskolos sutartimi.The article deals with a payment agreement of tax arrears, which in the Lithuanian laws is called a “tax loan agreement”. By systematic and teleological approaches the author considers the assumptions how this agreement became a part of the Lithuanian system of law, analyzes its legal content. The agreement mentioned is analysed systematically and comparatively by investigating related legal institutes in public and private law, and revealing its similarities and differences with the civil loan agreement.