{"id":16606,"date":"2020-06-22T21:01:00","date_gmt":"2020-06-22T21:01:00","guid":{"rendered":"http:\/\/triniti.eu\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/"},"modified":"2026-04-15T13:39:28","modified_gmt":"2026-04-15T13:39:28","slug":"fiktyviems-paslaugu-teikejams-atejo-blogi-laikai","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/","title":{"rendered":"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai"},"content":{"rendered":"\n\r\n\r\nPasitaiko, kad \u012fmoni\u0173 finansus valdantys asmenys (neb\u016btinai vadovai) su bendrovi\u0173 pinigais elgiasi kaip su asmeniniu turtu. Pavyzd\u017eiui, naudoja \u012fmon\u0117s l\u0117\u0161as ne \u012fmonei suteiktoms paslaugoms apmok\u0117ti. Neretai \u0161ie asmenys \u012fmon\u0117s finansus \u0161vaisto \u201eatsiskaitymui\u201c<\/em>\u00a0u\u017e paslaugas, kurios \u012fmonei nebuvo suteiktos, su tikslu pasisavinti dal\u012f \u012fmon\u0117s turto. Tiek pirmuoju, tiek antruoju atveju naujiems \u012fmon\u0117s savininkams ar vadovams gali atrodyti, jog teisiniais b\u016bdais sumok\u0117t\u0173 pinig\u0173 nepavyks atgauti, nes nepavyks \u012frodyti, jog materialios i\u0161rai\u0161kos neturin\u010dios paslaugos \u012fmonei nebuvo suteiktos. Toks po\u017ei\u016bris n\u0117ra teisingas.\r\n\r\n\r\n\r\n\r\n\r\nPareiga \u012frodyti, jog paslaugos buvo suteiktos, tenka paslaug\u0173 teik\u0117jui<\/strong>\r\n\r\n\r\n\r\n\r\n\r\nReguliavimas numato paslaug\u0173 teik\u0117jui pareig\u0105, kliento reikalavimu patekti jam vis\u0105 informacij\u0105 apie paslaug\u0173 suteikim\u0105 ar teikimo eig\u0105 bei nedelsiant pateikti klientui ataskait\u0105 apie suteiktas paslaugas. Ilg\u0105 laik\u0105 Lietuvos teism\u0173 praktika nepateik\u0117 ai\u0161kaus atsakymo, ar nurodyta pareiga yra aktuali ir tuo atveju, jeigu klientas kvestionuoja jau \u012fvykus\u012f atsiskaitym\u0105 u\u017e neva suteiktas paslaugas.\r\n\r\n\r\n\r\n\r\n\r\nSituacija pasikeit\u0117 2019 m. pabaigoje bei 2020 m. prad\u017eioje LAT suformavus praktik\u0105, jog paslaug\u0173 teik\u0117jas turi pareig\u0105 informacij\u0105 apie suteiktas paslaugas pateikti klientui. Tai galioja ir tuo atveju, jeigu su paslaug\u0173 teik\u0117ju jau yra atsiskaityta, o jeigu gin\u010das pasiekia teismus \u2013 paslaug\u0173 teik\u0117jas turi \u0161i\u0105 informacij\u0105 pateikti teismui. Kitaip tariant, b\u016btent paslaug\u0173 teik\u0117jas privalo \u012frodyti, jog jis suteik\u0117 paslaugas ir teis\u0117tai gavo u\u017e tai apmok\u0117jim\u0105, o jeigu ne\u012frodo \u2013 privalo gr\u0105\u017einti gautus pinigus.\r\n\r\n\r\n\r\n\r\n\r\nS\u0105skaitos i\u0161ra\u0161ymas ir apmok\u0117jimas n\u0117ra nenugin\u010dijami \u012frodymai<\/strong>\r\n\r\n\r\n\r\n\r\n\r\nDa\u017enai kyla klausimas, ar apskritai verta gin\u010dytis d\u0117l paslaug\u0173, kai u\u017e \u0161ias paslaugas \u012fmonei jau yra i\u0161ra\u0161yta s\u0105skaita, ji yra \u012ftraukta \u012f \u012fmon\u0117s buhalterin\u0119 apskait\u0105 ir apmok\u0117ta. B\u016btina suprasti, jog s\u0105skaitos ir kiti buhalterin\u0117s apskaitos dokumentai yra dokumentai, kuriais yra \u012fforminamos \u016bkin\u0117s operacijos, ta\u010diau patys n\u0117ra \u016bkin\u0117s operacijos. Tai rei\u0161kia, kad s\u0105skaitos i\u0161ra\u0161ymas yra tik vienas, ta\u010diau tikrai nepagrindinis paslaug\u0173 suteikimo \u012frodymas. Atitinkamai ir i\u0161ra\u0161ytos s\u0105skaitos apmok\u0117jimas yra gin\u010dytinas \u012frodymas, jeigu paslaugos i\u0161 ties\u0173 nebuvo suteiktos. D\u0117l \u0161ios prie\u017easties visais atvejais, kai paslaug\u0173 teik\u0117jas negali pagr\u012fsti paslaug\u0173 suteikimo kitais dokumentais ar duomenimis (kliento naudai parengtomis analiz\u0117mis, i\u0161vadomis ir pana\u0161aus pob\u016bd\u017eio dokumentais, komunikacijos su klientu med\u017eiaga bei pan.), atsiskaitymus u\u017e neva suteiktas paslaugas tikrai galima gin\u010dyti.\r\n\r\n\r\n\r\n\r\n\r\nSvarbu pasirinkti tinkam\u0105 teisi\u0173 gynybos b\u016bd\u0105<\/strong>\r\n\r\n\r\n\r\n\r\n\r\nNors i\u0161 pirmo \u017evilgsnio gali atrodyti, jog viskas yra paprasta \u2013 nesuteikei paslaug\u0173, gr\u0105\u017eink pinigus, \u00a0ta\u010diau b\u016btina suprasti, kad priklausomai nuo situacijos, tur\u0117t\u0173 b\u016bti taikomi skirtingi teisiniai gynybos b\u016bdai. Pavyzd\u017eiui, jeigu paslaugos i\u0161 viso nebuvo teikiamos, atsiskaitym\u0105 galima gin\u010dyti kaip fiktyv\u0173. Tuo tarpu jeigu paslaugos buvo teikiamos, ta\u010diau buvo suteiktos ma\u017eesne apimtimi, negu u\u017e jas buvo sumok\u0117ta, gin\u010dyti atsiskaitym\u0105 kaip fiktyv\u0173 jau b\u016bt\u0173 rizikinga, nes paslaug\u0173 teikimas (kad ir ma\u017eesne apimtimi) paneigia atsiskaitymo fiktyvum\u0105. Tokiu atveju yra aktualus kitas teisin\u0117s gynybos b\u016bdas \u2013 suteikt\u0173 paslaug\u0173 vert\u0119 vir\u0161ijan\u010dios atsiskaitymo sumos kaip be pagrindo \u012fgyto turto i\u0161reikalavimas.\u00a0Be to, svarbu ir tai, jog be nurodyt\u0173 egzistuoja ir kitos teisin\u0117s priemon\u0117s, viena i\u0161 j\u0173 \u2013 \u012fmon\u0117s vadovo (\u012fskaitant buvus\u012f), suorganizavusio atsiskaitym\u0105 u\u017e nesuteiktas paslaugas, atsakomyb\u0117. Taigi, kaip ir medicinoje n\u0117ra vaisto nuo vis\u0173 lig\u0173, lygiai taip pat ir \u0161iuo atveju b\u016btina \u012fvertinti visas aplinkybes, pasverti visus\u00a0\u201eu\u017e bei prie\u0161\u201c<\/em>\u00a0ir pasirinkti tinkam\u0105 teisi\u0173 gynybos b\u016bd\u0105.\r\n\r\n\n","protected":false},"featured_media":6938,"template":"","person_countries":[248],"people_industries":[],"experience_practice_area":[277],"insight_category":[441],"class_list":["post-16606","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-imoniu-teise-susijungimai-ir-isigijimai","insight_category-tinklarastis"],"acf":[],"yoast_head":"\nFiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"lt_LT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Pasitaiko, kad \u012fmoni\u0173 finansus valdantys asmenys (neb\u016btinai vadovai) su bendrovi\u0173 pinigais elgiasi kaip su asmeniniu turtu. Pavyzd\u017eiui, naudoja \u012fmon\u0117s l\u0117\u0161as ne \u012fmonei suteiktoms paslaugoms apmok\u0117ti. Neretai \u0161ie asmenys \u012fmon\u0117s finansus \u0161vaisto \u201eatsiskaitymui\u201c\u00a0u\u017e paslaugas, kurios \u012fmonei nebuvo suteiktos, su tikslu pasisavinti dal\u012f \u012fmon\u0117s turto. Tiek pirmuoju, tiek antruoju atveju naujiems \u012fmon\u0117s savininkams ar vadovams gali atrodyti, […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/\" \/>\n<meta property=\"og:site_name\" content=\"TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-15T13:39:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"1330\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minut\u0117s\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/\",\"name\":\"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai - TRINITI - Pan-Baltic Law Firm\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/jaroslav-simarev.jpg\",\"datePublished\":\"2020-06-22T21:01:00+00:00\",\"dateModified\":\"2026-04-15T13:39:28+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/#breadcrumb\"},\"inLanguage\":\"lt-LT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/#primaryimage\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/jaroslav-simarev.jpg\",\"contentUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/09\\\/jaroslav-simarev.jpg\",\"width\":1330,\"height\":1330},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/insights\\\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#website\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/\",\"name\":\"TRINITI - Pan-Baltic Law Firm\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lt-LT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#organization\",\"name\":\"TRINITI - Pan-Baltic Law Firm\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lt-LT\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/triniti-logo-en.svg\",\"contentUrl\":\"https:\\\/\\\/triniti.1kdigital.com\\\/wp-content\\\/uploads\\\/2021\\\/12\\\/triniti-logo-en.svg\",\"caption\":\"TRINITI - Pan-Baltic Law Firm\"},\"image\":{\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/lt\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai - TRINITI - Pan-Baltic Law Firm","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"lt_LT","og_type":"article","og_title":"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai - TRINITI - Pan-Baltic Law Firm","og_description":"Pasitaiko, kad \u012fmoni\u0173 finansus valdantys asmenys (neb\u016btinai vadovai) su bendrovi\u0173 pinigais elgiasi kaip su asmeniniu turtu. Pavyzd\u017eiui, naudoja \u012fmon\u0117s l\u0117\u0161as ne \u012fmonei suteiktoms paslaugoms apmok\u0117ti. Neretai \u0161ie asmenys \u012fmon\u0117s finansus \u0161vaisto \u201eatsiskaitymui\u201c\u00a0u\u017e paslaugas, kurios \u012fmonei nebuvo suteiktos, su tikslu pasisavinti dal\u012f \u012fmon\u0117s turto. Tiek pirmuoju, tiek antruoju atveju naujiems \u012fmon\u0117s savininkams ar vadovams gali atrodyti, […]","og_url":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/","og_site_name":"TRINITI - Pan-Baltic Law Firm","article_modified_time":"2026-04-15T13:39:28+00:00","og_image":[{"width":1330,"height":1330,"url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"3 minut\u0117s"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/","url":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/","name":"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai - TRINITI - Pan-Baltic Law Firm","isPartOf":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/#primaryimage"},"image":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/#primaryimage"},"thumbnailUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","datePublished":"2020-06-22T21:01:00+00:00","dateModified":"2026-04-15T13:39:28+00:00","breadcrumb":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/#breadcrumb"},"inLanguage":"lt-LT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/"]}]},{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/#primaryimage","url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","contentUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/09\/jaroslav-simarev.jpg","width":1330,"height":1330},{"@type":"BreadcrumbList","@id":"https:\/\/triniti.1kdigital.com\/lt\/insights\/fiktyviems-paslaugu-teikejams-atejo-blogi-laikai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/triniti.1kdigital.com\/lt\/"},{"@type":"ListItem","position":2,"name":"Fiktyviems paslaug\u0173 teik\u0117jams at\u0117jo blogi laikai"}]},{"@type":"WebSite","@id":"https:\/\/triniti.1kdigital.com\/lt\/#website","url":"https:\/\/triniti.1kdigital.com\/lt\/","name":"TRINITI - Pan-Baltic Law Firm","description":"","publisher":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/triniti.1kdigital.com\/lt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lt-LT"},{"@type":"Organization","@id":"https:\/\/triniti.1kdigital.com\/lt\/#organization","name":"TRINITI - Pan-Baltic Law Firm","url":"https:\/\/triniti.1kdigital.com\/lt\/","logo":{"@type":"ImageObject","inLanguage":"lt-LT","@id":"https:\/\/triniti.1kdigital.com\/lt\/#\/schema\/logo\/image\/","url":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/12\/triniti-logo-en.svg","contentUrl":"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2021\/12\/triniti-logo-en.svg","caption":"TRINITI - Pan-Baltic Law Firm"},"image":{"@id":"https:\/\/triniti.1kdigital.com\/lt\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/insights\/16606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/insights"}],"about":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/types\/insights"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/media\/6938"}],"wp:attachment":[{"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/media?parent=16606"}],"wp:term":[{"taxonomy":"person_countries","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/person_countries?post=16606"},{"taxonomy":"people_industries","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/people_industries?post=16606"},{"taxonomy":"experience_practice_area","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/experience_practice_area?post=16606"},{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/triniti.1kdigital.com\/lt\/wp-json\/wp\/v2\/insight_category?post=16606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}