Tax Disputes Commission
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| State level | National Authority | ||
| Position of the authority | Pre-litigation organization | ||
| legal form | Biudžetinė įstaiga | ||
| Supervisory authority (s) | no | ||
| Consist | since 1998 | ||
| Headquarters |
Vilnius , Lithuania
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| Chairperson | Edita Veršelienė | ||
| Employee | 20 (2011) | ||
| Website | MGK.lt | ||
The Commission for Tax Disputes (lit. Mokestinių ginčų komisija , MGK ) is a national authority in Lithuania . It is not subject to any authority and is responsible for tax disputes. The commission was established on December 3, 1998, registered in 1999 and consists of five members. The administrative staff consists of a further 13–15 employees, five of which are permanent assistants for the committee members. The Commission is a pre-litigation organization that deals with disputes between individuals (organizations) and tax authorities. The Commission is dealing with complaints against the State Tax Inspectorate at the Ministry of Finance of the Republic of Lithuania . The tax assessments should be submitted to the Commission before the process is opened before the administrative courts .
A complaint against the commission can be submitted in writing to the Vilnius District Administrative Court within 20 days of receiving the decision .
Address: Vilniaus gatvė 27, Vilnius .
management
- 1998-2003: Vytenis Gudelis
- 2003-2007: Juozas Rėksnys
- 2007-2014: Steponas Vytautas Jurna
- since November 2014: Edita Veršelienė
Web links
Individual evidence
- ↑ Date of establishment
- ↑ Statistics
- ↑ Articles of Association ( Memento of the original from January 22, 2016 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Date of establishment in the register
- ↑ Tax Administration 2015 Comparative Information on OECD and Other Advanced and emerging economies ( OECD book)
- ↑ Proportionality in tax disputes: Lithuanian Court practice (Institute of Advanced Legal Studies School of Advanced Study, University of London )
- ↑ Case C-385/09 Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
- ↑ SEB owes Lithuanian budget a substantial amount ( The Commission on Tax Disputes in Lithuania ruled in favor of the State Tax Inspectorate which found that bank SEB owes the budget a substantial amount in unpaid taxes , International magazine "The Baltic Course")
- ↑ State Liability in Europe: National and Union Law. Lithuania (edited by Oliver Dörr)
- ↑ Vademecum in Lithuania ( Memento of the original from April 9, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. ( General Directorate Taxation and Customs Union of the European Commission : Indirect Taxation and Tax administration, Value added tax)
- ↑ Dėl Lietuvos Respublikos Vyriausybės 1998 m. gruodžio 3 d. Nutarimo No. 1396 “Dėl Mokestinių ginčų komisijos prie Lietuvos Respublikos Vyriausybės įsteigimo” pakeitimo
