Start by identifying the decision being challenged
Lithuanian tax law distinguishes tax disputes from other disputes with the tax administrator. The first task is therefore to identify the legal nature of the decision and the applicable challenge route.
Read the audit material as an evidential whole
We look beyond the final conclusion to transaction documents, economic substance, accounting records, explanations and whether the findings logically follow from the material.
Strategy depends on the procedural stage
Depending on the matter, the next step may involve a position before the tax authority, a pre-trial dispute body or an administrative court. The correct route depends on the decision.
Tax and criminal-law risk may overlap
Where the same transactions or accounting issues also become relevant to a criminal investigation, positions in the two processes should be coordinated.
Related practice
Tax law →This article provides general information only and is not individual legal advice. The appropriate procedural route and strategy depend on the facts and the applicable law at the relevant time.