Source: https://wlt.lt/en/services/tax-disputes.html Language: en 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. Wise Law [← All competence areas](https://wlt.lt/en/#services) ## 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 01 **Facts and documents** We examine audit material, accounting, transactions, economic substance and consistency of the authority’s reasoning. 02 **Procedural route** We identify the decision, stage of dispute and the authority or court before which the position must be presented. 03 **Representation 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](https://wlt.lt/en/insights/tax-dispute-vmi.html) 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](https://wlt.lt/en/insights/tax-audit-criminal-proceedings.html) DUK / FAQ ## Frequently asked questions ### What is a tax dispute? That depends on the tax-authority decision and the statutory category of dispute. The correct challenge route must be identified first. ### Is a pre-trial stage always required? That depends on the type of decision and procedure. The competent body and procedural route must be determined before the challenge is prepared. ### Can a matter be negotiated with the tax authority? Negotiation and alternative solutions depend on the circumstances, stage, nature of the liability and available evidence. ### Can a tax issue become part of a criminal case? Yes, where the same facts are assessed for potential criminal liability. The two strategies should be coordinated early. Principal contacts: [Linas Kiaurakis](https://wlt.lt/en/team/linas-kiaurakis.html) · [Regimantas Sriebalius](https://wlt.lt/en/team/regimantas-sriebalius.html). Information on this website is general and does not replace an individual assessment of a specific matter. [Discuss your matter](https://wlt.lt/en/#contact) Continue ## Related competence areas [Related competence areas **Criminal law**](https://wlt.lt/en/services/criminal-law.html) [Related competence areas **Business law**](https://wlt.lt/en/services/business-law.html) --- [About us](https://wlt.lt/en/about.html) · [Contact](https://wlt.lt/en/#contact) · [Legal information](https://wlt.lt/en/legal-information.html) · [Privacy](https://wlt.lt/en/privacy.html)