History of the Commission

On June 28, 1995, Article 54(2) of the Tax Administration Law of the Republic of Lithuania tasked the Government with establishing a Tax Disputes Commission for the examination of tax disputes and approving its composition and regulations.

In accordance with the provisions of the aforementioned law, the Government of the Republic of Lithuania, by its Resolution No. 1396 of 3 December 1998 "On the Establishment of the Tax Disputes Commission under the Government of the Republic of Lithuania and the Approval of its Regulations," the Government of the Republic of Lithuania established the Tax Disputes Commission under the Government of the Republic of Lithuania (hereinafter referred to as the Commission) and approved its regulations.

By Resolution No. 333 of the Government of the Republic of Lithuania of March 25, 1999, "On the Partial Amendment of Resolution No. 1396 of the Government of the Republic of Lithuania of December 3, 1998 On the Establishment of the Tax Disputes Commission under the Government of the Republic of Lithuania and Approval of its Regulations," the composition of the Commission was approved and Vytenis Gudelis was appointed as its chairman, a position he held until May 2003. From 2003 to 2007, the Commission was chaired by Juozas Rėksnys; from 2007 to 2014 – Steponas Vytautas Jurna; From 2014 to 2020, it was chaired by Edita Galiauskaitė; from 2020 to October 11, 2024, it was chaired by Evaldas Raistenskis; and from October 12, 2024, it has been chaired by Vilma Vildžiūnaitė.

In accordance with the Law of the Republic of Lithuania on Tax Administration of 13 April 2004, the Government of the Republic of Lithuania, by Resolution No. 1119 of 2 September 2004 "On the Approval of the Regulations of the Tax Disputes Commission under the Government of the Republic of Lithuania", approved the Regulations of the Commission, which were revised by Resolution No. 114 of the Government of the Republic of Lithuania of 2 February 2006 and Resolution No. 766 of the Government of the Republic of Lithuania of 11 September 2024, and in accordance with which the Commission is currently operating.

Until 2021, the Commission examined disputes in pre-trial proceedings only in relation to taxes administered by the Tax Inspectorate and the Customs Department in accordance with the current Tax Administration Law of the Republic of Lithuania. Since 2021, the scope of tax disputes examined has expanded to include disputes concerning the environmental pollution tax administered by the Environmental Protection Department of the Ministry of the Environment.

Although the first decisions of the Commission were adopted in 1999, its historical origins, in terms of the specificity and objectives of its activities, date back to the times of the Grand Duchy of Lithuania (hereinafter referred to as the GDL), when the Treasury Tribunal operated in the GDL from 1613 to 1764. The predecessor of the Treasury Tribunal of the GDL was the Treasury Commission, convened by a resolution of the Parliament of the Republic in 1591 and chaired by the Grand Treasurer.

The primary purpose of the Treasury Tribunal was to examine cases of tax arrears, but it also considered claims by nobles that the amount of tax imposed on them was too high. The Treasury Tribunal of the Grand Duchy of Lithuania could impose fines for late payment of taxes or reduce the tax burden if it recognized that there were objective difficulties preventing the fulfillment of tax obligations (e.g., fires in towns and villages, damage caused by one's own or enemy armies), etc. The decisions of the Treasury Tribunal of the Grand Duchy of Lithuania were final and not subject to appeal, and the penalties ranged from fines to arrests.

After the Grand Duchy of Lithuania Treasury Tribunal was abolished in 1764, its functions were transferred to the newly established Treasury Commission, which, according to its founding provisions, consisted of 11 members. The Grand Treasurer served as the chairman of the Grand Duchy of Lithuania Treasury Commission, and in his absence, the Chamber Treasurer. The Treasury Commission of the Grand Duchy of Lithuania had its own group of officials and servants who were hired. The Treasury Commission of the Grand Duchy of Lithuania implemented the principle of collegial decision-making. All decisions were made by a majority vote, with three rounds of voting. If the votes were evenly divided, the chair of the meeting had the casting vote.

With its deep historical roots, the Commission today ensures a professional, honest, lawful, and consistent dispute resolution process