In July 2002, Lithuania implemented a value-added tax (VAT) system. Later, in 2004, Lithuania became a member of the European Union.
Regarding VAT regulations, Lithuanian law is subordinate to the EU VAT Directive. This means that Lithuanian VAT law can either be interpreted in line with the EU VAT Directive or directly incorporate its provisions. If necessary, Lithuanian courts have the option to seek guidance from the Court of Justice of the European Union (CJEU) to clarify the interpretation or constitutionality of Lithuanian VAT rules under EU VAT legislation.
Source GVC
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See also
See also
