Developing new case-law of excise tax payment


In 2016–2019, a dispute with a natural person and STI, where  assocaite Miglė Mainionytė represented the latter, resulted in the development of the new case-law that a consumer having purchased, processed and consumed an excisable product available in free circulation (raw tobacco) can be considered an excise tax payer. The Law on Excise Duty was amended based on the court decision.