Sorainen assisted Virtualiø paslaugø operatorius in a tax dispute related to the application of a VAT exemption for payment services. Sorainen advised the client in the last stage of a tax dispute in which all the earlier stages were unsuccessful for the client.
The Supreme Administrative Court upheld the position expressed in the appeal claim and confirmed that in the case of a joint venture activities of two entities providing payment services, the exemption applies to the services of both of parties, and that neither party should be treated as providing services of a solely technical nature.
Virtualiø paslaugø operatorius is one of the first Lithuanian e-commerce systems providing services in sales, management and administration.
Sorainen’s legal support included drafting the appeal claim.
The client was advised by partner Saulė Dagilytė and senior associate Rasa Mikutienė.