Disputes in the Tax Disputes Commission in 2023: figures and changes
The Tax Disputes Commission (the Commission) presents the number of tax disputes in the previous year and changes related to the parties to the disputes, the outcome of the Commission's decisions, and the results of appeals.
Compared to previous years, there has been a noticeable increase in the proportion of business disputes among all disputes. Of the complaints received by the Commission in 2023, 56% were received from legal entities, while disputes initiated by residents accounted for less than half of all disputes – 44%. In previous years, residents accounted for more than half (56%) of all complainants. In total, the Commission adopted 300 decisions in 2023.
Last year, taxpayers were more active in defending their rights than in 2022, with the number of complaints increasing by a fifth. Most disputes arose over decisions made by the State Tax Inspectorate (74% of cases), followed by decisions appealed against by the Customs Department (22%), while disputes involving the Environmental Protection Department accounted for the smallest share, as in previous years (4%). Compared to 2022, the proportion of disputes concerning decisions of the Customs Department among all administrators increased, while that concerning the State Tax Inspectorate decreased (in previous years, complaints concerning decisions of the Customs Department accounted for about 15 percent, and those concerning the State Tax Inspectorate for 80 percent of all cases). The number of disputes with Customs increased mainly because applicants disagreed with Customs decisions not to recognize transit procedures related to Russia and Belarus as completed due to lack of evidence.
More than half of the Commission's decisions were not appealed by the parties and became enforceable. Such decisions accounted for 63 percent of the total. In total, last year the Supreme Administrative Court of Lithuania (LVAT) and the Vilnius Regional Administrative Court (VAAT) ruled on 75 Commission decisions. Of these, 88% of the appealed decisions remained unchanged, while 12% of the Commission's decisions were overturned or returned to the central tax administrator for reconsideration.
In 2023, the Commission approved 56.6% of the tax administrators' decisions. The remaining appealed tax administrator decisions (43.4%) were either overturned or amended by reducing the calculated amounts, or referred back for reconsideration (8% of decisions were overturned). In previous periods, the proportion of tax administrator decisions that were not approved ranged from 34% to 37%.
According to Commission Chairman Evaldas Raistenskis, the Commission has effectively contributed to ensuring the proper protection of individuals' rights. The fact that a large proportion of the decisions were not appealed to the courts last year, and that almost 90 percent of the decisions remained unchanged after appeal, demonstrates the high level of professionalism and trust in the Commission among its members and staff. It is also important that disputes are examined by the Commission and decisions are made promptly, within two months.
More detailed information for the media:
Vilma Vildžiūnaitė, Member of the Commission
8 686 40332
The attached charts show data for 2020-2023.
Final Commission decisions not contested by the parties to the dispute (in percent)
Decisions of administrative courts leaving Commission decisions unchanged (in percent)
Last updated: 21-11-2025
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