Represented a wholesaler in the tax dispute regarding VAT triangulation and “safety net” provision

Our tax litigation team has successfully represented a wholesaler in the tax dispute against Lithuanian tax authorities. The tax authorities claimed that our client participated in the chain transactions and allegedly misapplied the VAT Triangulation simplification and VAT “safety net” rules. Our tax experts convinced Lithuanian tax authorities that they applied the VAT Triangulation simplification and “safety net” rule incorrectly since these Lithuanian national provisions were not properly implemented from the VAT Directive.

In order to achieve this victory, our tax team successfully communicated with German tax authorities which also confirmed that our client provided sufficient legal documents which proved that VAT had been applied in the Member States where the transportation of goods ended. It should be noted that the client did not have only a small amount of legal documents which proved that VAT had been applied in the Member States where the transportation of goods ended, so this part of payable VAT was successfully reduced during negotiation with the Lithuanian tax authorities.

Experience