MAY 2021

The court settled a dispute concerning the unjustified imposition of VAT on the vehicle purchase transaction
 
The lawyer of the Vilnius law firm SPES managed to defend the client’s interests in a dispute with the tax administrator concerning the unjustified imposition of VAT on the vehicle purchase transaction.
The client of the firm acquired a vehicle from a natural person which meets the definition of a new vehicle in accordance with Part 16 of Article 2 of the Law on Value Added Tax. At the time of concluding the transaction, the firm’s client did not notice that the person named in the transaction as the seller was not the person who actually sold the vehicle, but it was a German company.
Pursuant to Part 8 of Article 92 of the Law on Value Added Tax, the tax administrator charged VAT to the law firm’s client.
The firm’s lawyer managed to prove in court that the principle of the primacy of content over form applies not only to the taxpayer but also to the tax administrator. The court, after assessing the actual circumstances of the transaction i.e. that the vehicle was in fact sold in Lithuania by a natural person and the German company specified in the contract confirmed that it was not and had not previously owned the vehicle, ruled that the tax administrator was not sufficiently active, did not clarify all the circumstances of the transaction, did not substantiate the conclusion that the vehicle was purchased by the law firm’s client in Germany, and therefore annulled the decision to calculate VAT on a new vehicle purchased from another Member State.

  • JULY 2021

    The administrative court reinstated the illegally dismissed environmentalist The Vilnius Regional Administrative Court annulled the illegal orders of the Director of the Department of Environmental Protection under the Ministry of Environment regarding the imposition of disciplinary sanctions on the head of the Regional Environmental Inspectorate and reins...

  • JUNE 2021

    The Supreme Administrative Court of Lithuania clarified the principles of pricing municipal waste management services. We represented the client, the organizer of the waste management system, in a dispute with consumers who tried to prove that the municipal waste management fee should be calculated only on the basis of the amount of waste actually delivere...

  • APRIL 2021

    The court has ruled on the legality of the contracting authority’s decision to terminate the procurement procedure Attorney at Law of Law Firm SPES has managed to prove in court that the decision of the contracting authority to terminate the public procurement procedure was legitimate.Court of Appeal of Lithuania, which examined the case, has clarifi...

  • MARCH 2021

    The Court has clarified the conditions under which an agreement on default interest may be deemed contrary to public order (Article 1.81 of the Civil Code). Attorney at Law of law firm SPES has successfully defended the right of the client (creditor) to claim 0,2% default interest from the debtor as specified in the contract. In the case in question, ...

  • FEBRUARY 2021

    The Court has ruled on lawfulness of the contracting authority’s decision on termination of the procurement procedures. An attorney-at-law of Vilnius law firm SPES managed to prove in court that the Central Contracting Authority, in making the decision to terminate the public procurement procedures, did not violate the requirements of legal acts.In t...