Represented the biggest agro-business conglomerate in the CIS countries

Our tax litigation team has represented the biggest agro-business conglomerate in the CIS countries during a tax investigation process by the Lithuanian tax authorities over the allegedly unpaid VAT on transactions involving several other EU Member States. The dispute focuses on the application of the VAT Triangulation simplification rule in transactions involving more than 3 parties.

The dispute also deals with a “safety net” provision. According to this rule, the main question was whether the client should prove that VAT has been actually paid in the member state, where the transport of goods ends, if the goods are acquired by another taxable person.