Application of WTO law in tax disputes with Lithuanian customs authorities: mission (not) possible?

Gediminas Valantiejus
Gediminas Valantiejus
Attorney at Law, Dr. Gediminas Valantiejus Law-Firm GVLEX, Lithuania
Published 09 Sep 2020
Application of WTO law in tax disputes with Lithuanian customs authorities: mission (not) possible?
Image by Gerd Altmann from Pixabay
Case law
Trade policy
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.

Related content

Tariffs - pros and cons

Tariffs - pros and cons

09 Jun 2025

Discussions around US tariffs have made many people think again about the reasons and motivations behind countries imposing tariffs. Throughout history, there have been many examples of strict protectionism and…

Trade policy
Topic spotlight
Understanding the EU-Mercosur Agreement: a practical guide for businesses

Understanding the EU-Mercosur Agreement: a practical guide for businesses

Marc Bauer
Marc Bauer
02 Jun 2026

The EU-Mercosur Agreement opens new opportunities for businesses trading between the EU and South America. However, benefiting from preferential tariffs requires more than simply knowing that an agreement exists. Companies…

Origin
Trade policy
Topic spotlight
EU-UK SPS Agreement explained: how regulatory alignment will transform Post-Brexit trade

EU-UK SPS Agreement explained: how regulatory alignment will transform Post-Brexit trade

Zandra Horgan
Zandra Horgan
22 Jun 2026

This webinar recording explains the new EU-UK Sanitary and Phytosanitary (SPS) Agreement and what it will mean for post-Brexit trade compliance and cost, making it directly relevant to customs and…

Restrictions
Trade policy
EU-UK trade after Brexit: customs, rules of origin & key 2026 trade developments

EU-UK trade after Brexit: customs, rules of origin & key 2026 trade developments

Anthony Buckley
Anthony Buckley
17 Jun 2026

Five years after Brexit took effect, this update reviews the current state of EU-UK trade and a cluster of customs and trade-compliance developments landing in 2026 - essential context for…

Origin
Trade policy
Unlocking global trade insights: an introduction to the WTO’s data portals

Unlocking global trade insights: an introduction to the WTO’s data portals

Sabine van Osenbrüggen
Sabine van Osenbrüggen
03 Dec 2025

This article provides an overview of the most prominent WTO data portals, explaining their key features and demonstrating their practical applications. Whether you are a trade professional searching for tariff…

Trade policy
Explainer
The end of IEEPA tariffs: what importers must do now

The end of IEEPA tariffs: what importers must do now

Christopher Matt
Christopher Matt
01 Mar 2026

The US Supreme Court’s 20 February 2026 ruling limits presidential emergency powers, confirming that IEEPA cannot be used to impose tariffs. For companies, this creates potentially billions in refund claims…

Trade policy
Case law