Represented one of the biggest mini tractors distributors in Lithuania

Our team has successfully represented one of the biggest mini tractors distributors in Lithuania in a tax investigation regarding application of ‘zero’ VAT rate on intra-Community supplies. The main issue in this tax dispute was whether Lithuanian tax authorities are entitled to renew tax investigation regarding application of intra-Community supply on grounds that a buyer did not declare and pay VAT on intra-Community acquisition in another member state of the European Union.

Our tax law experts convinced the Lithuanian tax authorities that VAT non-payment by the other contracting party is not a reasonable ground to renew the tax investigation procedure, whereas our client was acting in good faith in regard to this transaction. Therefore, the tax investigation of our client was dismissed.

Experience