Sorainen assisted Fauga, Viking Industrier and Byggleverandorene to appeal binding rulings on the transfer of losses in cross-border situations.
The Supreme Administrative Court adopted a favourable decision, confirming that binding rulings have legal consequences to a taxpayer, even though under the legal acts they are only binding to the tax authority and not a specific taxpayer. This groundbreaking decision is expected to range in the wide latitude of the tax administrator in applying binding rulings and will raise the latter to a whole new level.
The Sorainen team provided full-scope legal support to the client, including drafting procedural documents for the case and representing the client in all parts of the court dispute.
The Sorainen team was led by partner Saulė Dagilytė and included senior associates Indrė Ščeponienė and Rasa Mikutienė.