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Lawin’s ‘services are provided at a highly professional level’. Recent instructions include advising on the tax aspects of the country’s planned nuclear power station, and representing Pfizer Luxembourg in a potentially precedent-setting tax dispute. Gediminas Reciunas and Gintaras Balcius are recommended. Vitas Vasiliauskas left the firm after being appointed governor of the Central Bank of Lithuania in 2011.

Sorainen’s ‘excellent’ tax practice displays ‘good legal knowledge and connections with the Lithuanian government’. Clients include international investment banks and energy companies, and it is acting for Hitachi on the tax structuring of its investment in the Visaginas nuclear power plant. Tomas Kontautas heads the practice.

Strong finance firm Balciunas & Grajauskas demonstrated its tax law capability in the recovery of €1m of overpaid taxes on behalf of an energy company, and also recovered €1.4m of taxes for real estate management company Respektas. Consultants Konradas Pabijanskas and Gintaras Stankevicius are the key contacts.

Baltic Legal Solutions Lithuania handles tax structuring as well as significant disputes. Kestutis Jungevicius is advising Geola Digital in a dispute with the State Tax Inspectorate regarding patent royalties, and Gytis Kaminskas advises Lithuanian Railways on tax issues.

Arturas Baksys heads Law Firm Bernotas & Dominas Glimstedt’s tax practice, and is viewed as being ‘responsive and quick to grasp the technical aspects of the issue’. He is advising Norwegian clothing manufacturer Devold on the tax implications of establishing manufacturing operations in Lithuania’s free economic zone.

Attorneys at Law Borenius has a steady practice advising companies from a broad range of industries on contentious and non-contentious tax issues. Senior associate Nerijus Jurkus is representing German steel manufacturer Stappert Spezial-Stahl in a dispute with the Lithuanian tax authorities, and advising Mazars & Guerard on excise duty.

Eversheds Saladžius has cross-border tax capability and acts for well-known international companies on tax structuring, and in disputes and investigations by the tax authorities. Clients include Volvo Financial Services Europe. Practice head Rimtis Puišys is ‘a steadying influence and has client response times high on his agenda’.

Juridicon Law Firm’s managing partner Laimonas Marcinkevicius advises on taxation, and has been advising a foreign investor on tax issues pertaining to its restructuring and development of commercial real estate. The firm also handles tax litigation including financial crime.

The tax practice at Motieka & Audzevicius provides corporate support and standalone advice, and has a lengthy litigation caseload. Clients include a leading energy company, a Russian conglomerate, and numerous high-net- worth individuals. Ramunas Audzevicius has ‘great legal knowledge’.

Raidla Lejins & Norcous advises a number of its top clients on tax issues, including global pharmaceuticals and technology companies. Žilvinas Kvietkus heads the practice locally, but the firm is also able to call on its allied network across the Baltic and Nordic countries for cross-border matters.

Tark Grunte Sutkiene advised the EIB on tax aspects of financial engineering instruments for Project JESSICA; and Korea Electric Power Corporation on the tax environment and incentives in Lithuania. Head of banking and finance Vilius Bernatonis is ‘very co-operative and always ready to assist’.

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Legal Developments in Lithuania

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  • Bad Faith Practice in Lithuania

    One can witness an increase in the volume and complexity of trademark cases in Lithuania during the past few years. Bad faith is one of the most interesting and, probably, the most complicated issue that Lithuanian courts as well as Lithuanian State Patent Bureau1 have recently discussed in a number of their rulings. There is no clear definition neither in law, nor in case practice on what acts should be considered as made in bad faith, therefore, these cases always serve as a basis for extensive public discussions and form grounds for further disputes.
  • IP law in Lithuania

    On 26 September the Geneva Act of the Hague Agreement Concerning the International Registration of Industrial Designs came into force in Lithuania. According to this Act the protection of design in other countries shall become easier and cheaper for Lithuanian companies.
  • REVIEW of real estate collective investment undertakings’ (CIU) legal regulation

    On March 1, 2008 a recast Law on Collective Investment Undertakings of the Republic of Lithuania came in force. From this date on, new special collective investment undertakings may be established in the Republic of Lithuania, including real estate investment trusts (REIT), private equity funds, funds of funds as well as hedge funds, etc.
  • REVIEW of private equity collective investment undertakings’ (CIU) legal regulation

    On 1 March 2008, the recast Law on Collective Investment Undertakings of the Republic of Lithuania came in force. From this date on, new special collective investment undertakings may be established in the Republic of Lithuania, including real estate investment trusts, private equity funds, funds of funds as well as hedge funds, etc.

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