Tax investigations and disputes

Some clients need legal support when they experience tax investigations, they have to challenge unfavorable decisions of tax authorities or negotiate with tax authorities on the disputable tax amounts. We assist our clients in all of these matters, in particular contesting results of tax investigations, individual decisions of tax authorities and collecting evidence needed to challenge these decisions.

In particular, we provide legal support to clients who challenge decisions of local tax authorities to the central tax authority and further challenge their decisions to the Commission for Tax Disputes (in Lithuanian: "Mokestinių ginčų komisija"). 

By reason of the Lithuanian law, some disputes must mandatorily be handled by pre-trial authorities before a person may issue a claim to the court. Among other administrative disputes, such matters involve:

• Tax disputes between a tax authority and a taxable person regarding calculated tax or the refusal of a tax authority to refund overpaid taxes;
• Tax disputes when a tax authority refuses to release a taxable person from penalties or delay payment;
• Disputes regarding tax value of real estate;
• Disputes regarding customs duties.

If pre-trial claims were dismissed by the central tax authority and further by the Commission for Tax Disputes, we prepare claims to the Lithuanian administrative courts and act on behalf of our clients in the relevant court proceedings. The rulings of territorial Lithuanian administrative courts can further be finally appealed before the Lithuanian Chief Administrative Court.

Certain disputes (for examples, regarding the conduct of a representatives of tax authority) are, strictly speaking, not tax disputes, and the claim regarding these matters can be made to the administrative court directly. 

When necessary, we attract accountants and economists who provide expertise on financial matters pertaining to tax disputes.