Interaction between Lithuanian and Austrian legal systems: tax dispute resolution procedure (also in due consideration of the context of European Union)

• International network of doctoral studies in law: knygos tekstas

ENThere is no doubt that different legal systems nowadays do interact between each other – both mandatory, unavoidable and voluntarily. Comparative analysis of couple or several legal systems may be a simple research of the existing interaction, but as well a great provocation for future interactions. The suggested topic for the conference shall not only describe the existing tax dispute resolution procedures in Lithuania and Austria – since they could be considered similar – but also uprise and discuss both theoretical and practical issues. The point of interest does not only end with the two mentioned systems, but as well includes the overview of the influence of international provisions over this procedure. Short excursus: the continous discussions due to the existing procedures – how proper organized they are or how they might be changed – were common both to Lithuania and Austria already since long time. One proposal, which may also be find in lithuanian legal literature, had success in Austria and will take force with 2014: In November 2012 the Committee of the National Assembly did accept the establishment of the Federal Court of Finance since 1st of January, 2014. The new Court should replace the Independent Fiscal Senate and at the same time is the part of by the same Assembly initiated Reform of Administrative Jurisdiction. With this change the appeal stages will only be two-stage. Reasons, material changes and expected consequences of this Reform may provocate an interesting discussion. The element of internationality shall enable to reveal disadvantages and problematics, as well as to gain the good examples of practice in this field. Presentation shall be based on analysis and interpretation of local legislation, case law, international laws and principles, jurisprudence and of course the ongoing discussions. Keywords: tax, dispute, taxpayer, finance court. [From the publication]