Tax

The attorneys of Motieka & Audzevičius have a premier reputation in tax litigation. We work in all areas of tax law: domestic and international transactional tax, corporate tax planning, tax controversy and litigation, taxation of financial products, private equity, public finance, and real estate. The combination of our tax expertise and litigation experience is of huge benefit to our clients. We have a reputation for delivering successful outcomes for the taxpayer through legislative change, settlement and, if necessary, litigation.

We work closely with our clients to develop and implement solutions for complex mergers and acquisitions, international transactions, private equity and hedge fund formation, joint ventures, bankruptcies and restructurings, public and private financings and real estate transactions.

Our Tax team works hand-in-hand with the corporate, real estate and litigation lawyers to reduce the client's tax burden and increase the economic value by discovering innovative approaches. M&A attorneys have devoted significant attention to harmonise the tax demands of the investors, sponsors and managers of funds and other entities to act on a tax-advantaged basis.

We also handle a significant amount of tax controversy and litigation work, usually involving complex or novel legal issues. The Tax practice group advises a large number of clients including corporations, estates, financial institutions, governmental entities, partnerships and limited partnerships, professional corporations, limited liability companies, and trusts. In addition to corporate tax expertise, we have specialists who advise on VAT and other indirect taxes.

We also handle civil and criminal investigations.

Our services include:

  • Banking & Finance Tax
  • Capital Markets & Structured Debt Tax
  • Corporate, M&A & Joint Ventures Tax
  • International Tax Consultancy, including EU Taxation
  • Multi-State Tax Planning
  • Private Equity & Funds Tax
  • Real Estate Tax
  • Restructuring Tax
  • Tax Compliance and Governance
  • Tax-Exempt Organisations
  • Transfer Pricing Tax
  • Value Added Tax
  • Experience
      • 2016
      • Adviced one of the world's leading providers of aircraft maintenance, repair and overhaul (MRO) services, on tax issues in Lithuania.
      • Successfully defended a major international agro business conglomerate in one of the biggest tax disputes.
      • Successfully represented a private investor in a tax investigation.
      • Advised a leading air, marine and land defence and aviation engineering support company on taxation issues in Lithuania.
      • Has successfully defended a major international agro business conglomerate in one of the biggest tax disputes.
      • Successfully represented one of the biggest mini tractors distributers in Lithuania in a tax investigation regarding application of ‘zero’ VAT rate to intra-Community supplies.
      • Has advised a client in a tax dispute before the Supreme Administrative Court of Lithuania.
      • Has successfully represented one of the biggest agro-business conglomerates in the CIS countries before the Commission on Tax Disputes.
      • Adviced Lead Aero on taxation issues of business development in Lithuania.
      • 2015
      • Filed a complaint to the European Commission in a taxation related dispute regarding the possible breach of EU law, namely the incorrect implementation of an EU directive.
      • 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.
      • Advised a large multinational law firm with 26 offices worldwide on the taxation peculiarities of employing a Lithuanian employee and the risk of creating a permanent establishment.
      • Advised a group of companies of the energy sector in the dispute with the Tax Authorities over the transfer of losses between members of the same group and the reduction of Corporate Income Tax burden.
      • Advised the client in a tax dispute where the Tax Authorities initially refused a deduction of input VAT by arguing that transaction was wholly artificial
      • Represented a Lithuanian real estate developer in a tax dispute.
      • Advised one of the leading Lithuanian manufacturers of pre-designed residential houses on the restructuring of its business.
      • Advised a large international company regarding the establishment of a holding company and a whole business reorganisation structure.
      • Advised the client on the taxation of various transactions related to the development, construction and management of a public transportation system in partnership with public bodies.
      • 2014
      • Advised an international company regarding the Controlled Foreign Company (CFC) regime in Lithuania.
      • Advised the client on the VAT taxation of income from artistic and musical performances.
      • Advised the client in a tax dispute concerning the relationship between transfer pricing rules and the substance over form principle.
      • Represented a Client engaged in the wholesale trade of various agricultural goods in a dispute with the Lithuania Customs Department and filing a complaint with the European Commission
      • 2013
      • Motieka & Audzevičius represented a car shipping company in the Supreme Court of Lithuania in a dispute regarding the bailiff's actions, in which the debtor's right to VAT was seized.
      • Represented a client engaged in the wholesale trade of various agricultural goods in a dispute with the Lithuania Customs Department
      • Represented a high net worth individual in a dispute with the Tax Authorities over the deduction of costs for Personal Income Tax purposes.
      • 2012
      • Defended a major Lithuanian consumer electronics wholesaler in a tax dispute over assessed VAT
      • Represented a company, which is active in the agricultural sector and whose main business focus is on the importing and reselling of a variety of goods at wholesale level.
      • Defended an auto trading company in a dispute with the Tax Authorities.
      • Acted for the taxpayer in a dispute with the State Tax Inspectorate.
  • Recognition
      • 2016
      • Has been recognized by independent legal directory Legal 500.
      • 2015
      • Legal 500, 2015
      • ACQ Law Awards 2015
      • Acquisition International Tax Awards 2015
      • World Tax 2015
      • 2014
      • Recognized by Legal 500 in 2014
      • ACQ Global Awards 2014
      • Acquisition International Tax Awards 2014
      • World Tax 2014
      • 2013
      • ACQ Law Awards 2013
      • Recommended by Tax Directors Handbook 2014
      • Lawyers World Law Awards 2013
      • World Tax 2013
      • Acquisition International Tax Awards 2013
      • Leading tax law firm in Lithuania by the Tax Directors Handbook 2013.
      • 2012
      • Corporate Tax Law Firm of the Year in Lithuania
      • Ranked among the leading Lithuanian tax advisory firms by World Tax 2012.
      • Recommended by The Legal 500 in 6 practice areas.
      • Recommended by Tax Directors Handbook 2012.
      • 2011
      • Highly recommended by The Legal 500.
      • Recommended by Tax Directors Handbook 2011.
      • 2010
      • Recommended by Tax Directors Handbook 2010.
      • Recommended by Legal 500 EMEA 2010.
      • 2009
      • Listed among leading tax law firms in Lithuania by Tax Directors Handbook.
  • Publications
      • 2016
      • The Inward Investment and International Taxation Review, 6th edition
      • 2015
      • Have contributed to the article "Implementation of the EU VAT Triangulation provisions in Lithuania" in the Lithuanian tax news website Mokesčių Žinios.
      • Tax Controversy 2016, Getting the Deal Through Series
      • "Excise duty exemptions for fuel products and problems of their application in practice" in Mokesčių Žinios
      • “The importance of CMR waybill in proving a right to apply a 0% VAT rate for the supply of goods to other EU Member States: Relevant case-law” in Mokesčių žinios
      • VAT obligations upon the sale of assets in a public auction by the court bailiff, Mokesčių Žinios
      • “The supply of care workers by a temporary-work agency is a taxable transaction for VAT purposes”, Mokesčių žinios
      • “Novelties in the implementation of Tax payer rights for VAT deductions: relevant tax legislation ”, Mokesčių žinios
      • “Differences between the contracts of real estate lease and service provision”, Mokesčių žinios
      • "Taxpayer's Victory in Supreme Administrative Court", Mokesčių žinios
      • The Inward Investment and International Taxation Review, 5th edition
      • “Fixed establishment for VAT purposes” (Padalinio sąvoka PVM tikslais), Mokesčių žinios
      • Taxation of Dividends, Interest and Royalties according to the Recent Double Tax Treaties, Mokesčių žinios
      • 2014
      • "0 proc. PVM tarifo importuojamoms ir į kitą valstybę narę tiekiamoms prekėms pritaikymo problemos praktikoje", Mokesčių Žinios
      • The Borderlines between the Concept of Tax Avoidance and Other Similar Concepts
      • Tax Controversy 2015, Getting the Deal Through Series
      • Proportionality in Tax Disputes - Lithuanian Court Practice
      • Evolution of customs law in Lithuania after the entry to the European Union: ten years of experience
      • The Inward Investment and International Taxation Review, 4th edition
      • 2013
      • Tax Controversy 2014, Getting the Deal Through series
      • Development trends of European Union countries tax systems in the period of global economic crisis (Yrs. 2008-2012)
      • The Inward Investment and International Taxation Review, 3rd edition
      • 2012
      • The Inward Investment and International Taxation Review.
      • Tax Directors Handbook 2012.
  • Conferences
      • 2015
      • International tax conference "Trends and Developments in the EU and International Tax", which was held on 17 September 2015 in Vilnius and organised by Motieka & Audzevicius and Mykolas Romeris University
      • 2014
      • International tax conference ‘Trends and Developments in the EU and International Tax’, which was held on 16 October 2014 in Vilnius and organised jointly by Motieka & Audzevicius and Mykolas Romeris University
      • Mantas Juozaitis was one of the speakers in the 9th Annual Avoir Fiscal EU Tax Conference in London, organised by Queen Mary University of London
      • 2011
      • Seminar "International Tax Aspects of Mergers, Acquisitions and Corporate Finance" in Amsterdam.
      • Seminar "Taxation of Holding Companies in Europe" in Amsterdam