Conference “Tax Disputes and Tax Law Problems”

On 13th of October 2022 the second conference “Tax Disputes and Tax Law Problems” organized by the Tax Disputes Commission with the Faculty of Law of Vilnius University took place. The conference was opened by the Chairman of the Commission Evaldas Raistenskis, VU Faculty of Law Dean Assoc. Prof. Dr. Haroldas Šinkūnas and Vice Minister of Finance Rūta Bilkštytė.

Various topics were discussed at the conference, including not only the practice of tax disputes, the problems of tax application, but also the audit of the activities of tax administrators. LVAT judge Beata Martišienė presented the latest practice of the Supreme Administrative Court of Lithuania. Gintaras Juškauskas raised the problems of recognition of allowed deductions, and Karolina Jogminaitė-Matačienė suggested how to find a way out in situations of double VAT taxation.

Jurgita Narkevičiūtė, a member of the Tax Disputes Commission, proposed to consider whether the concept of a tax dispute should be expanded and invited to discuss what else could be changed to make the examination of tax disputes at the pre-trial stage more effective. Speakers from the business environment Monika Bielskienė and Jonas Sakalauskas suggested ways to preserve the partnership between tax administrators and taxpayers and what else tax administrators could do better.

Vilnius University Faculty of Law researcher Gediminas Užubalis presented scientific insights into the problematic aspects of the application of the statute of limitations in tax relations. Martynas Endrijaitis presented the assessment of tax evasion situations from the point of view of VMI. The conference was closed by Mantas Juozaitis, presenting the problems of tax liability. Conference abstracts will be published in the near future.

Those who missed the announcements can view the recording at any convenient time here.