06 · Competence area

Tax law

Tax matters depend not only on the tax provision but also on how facts, transactions, accounting and evidence are established and interpreted.

From tax audit to dispute and court

We advise during tax audits, assess findings and prepare positions on decisions, additional tax assessments, sanctions and other consequences.

Where the same operations or accounting issues may also be considered in criminal proceedings, the tax and defence strategies are coordinated.

01

Tax audits

Documents and explanations, direction of the audit, factual findings and potential tax consequences.

02

Tax disputes

Assessment of tax-authority decisions, pre-trial challenges and proceedings before administrative courts.

03

Negotiation and alternatives

Tax liabilities, payment, evidence, procedural alternatives and negotiation strategy.

04

Tax and criminal-law risk

Accounting, transactions, VAT, source of funds and other matters assessed in more than one procedure.

How we work

01Facts and documents

We examine audit material, accounting, transactions, economic substance and consistency of the authority’s reasoning.

02Procedural route

We identify the decision, stage of dispute and the authority or court before which the position must be presented.

03Representation and coordination

We represent clients in tax disputes and coordinate the position with business or criminal-law issues.

Insights

Articles on this area

Tax law

How does a tax dispute with the Lithuanian tax authority proceed?

The direction of a tax dispute often depends on the assessment of facts and evidence, not only the tax provision.

Read
Tax and criminal law

When can a tax audit overlap with criminal proceedings?

The same factual circumstances may sometimes be assessed in both tax and criminal proceedings.

Read
DUK / FAQ

Frequently asked questions

That depends on the tax-authority decision and the statutory category of dispute. The correct challenge route must be identified first.
That depends on the type of decision and procedure. The competent body and procedural route must be determined before the challenge is prepared.
Negotiation and alternative solutions depend on the circumstances, stage, nature of the liability and available evidence.
Yes, where the same facts are assessed for potential criminal liability. The two strategies should be coordinated early.
Principal contacts: Linas Kiaurakis · Regimantas Sriebalius. Information on this website is general and does not replace an individual assessment of a specific matter.
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