Application of WTO law in tax disputes with Lithuanian customs authorities: mission (not) possible?
Dr. Gediminas Valantiejus
Senior Associate, Attorney at Law, Professional Law Partnership „iLAW“
Customs Compliance & Risk Management (CCRM) Journal, Issue 4, August / September 2020
September 09, 2020
Image by Gerd Altmann from Pixabay
In this article, by evaluating the latest case law of the Supreme Administrative Court of Lithuania (Order of 27 May 2020 in Administrative Case No. eA-2474-968 / 2020, etc.), we will review how the provisions of WTO law in national courts have been (and are) applied in the Republic of Lithuania in tax disputes with customs authorities and what are the possibilities for relying directly on them to defend the rights and legitimate interests of the taxpayers.
- Market: Global , EU - European Union , Europe , LT - Lithuania
- Copyright of the journal: CC Learning, UAB