Application of WTO law in tax disputes with Lithuanian customs authorities: mission (not) possible?
Gediminas Valantiejus
Attorney at Law, Dr. Gediminas Valantiejus Law-Firm GVLEX, Lithuania
Published 09 Sep 2020

Image by Gerd Altmann from Pixabay
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law
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.