Our team successfully represented an Estonian investor before the Court of Appeal of Lithuania. This complex case concerned the recognition of the ruling of the Tallinn Administrative Court in the Republic of Lithuania. This case is exceptional in that, until now, the courts in Lithuania did not have any practice of recognising rulings of administrative courts on the basis of the Code of Civil Procedure. The court supported Motieka & Audzevičius team’s arguments both on EU law and on the international treaty law in such a complex and unclear situation which convinced the court to recognise the ruling of the Tallinn Administrative Court in the Republic of Lithuania. Recognition of the ruling of the Tallinn Administrative Court will have a significant impact in the dispute between the Estonian and Lithuanian investors against the Lithuanian Tax Inspectorate.