On 11 July 2019, Lithuania has published Law No. XIII-2310 in the Official Gazette, which includes measures for the implementation Council Directive (EU) 2017/1852 of 10 October 2017. This includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation.
The Act enters into force on 24 July 2019 and applies to complaints concerning disputes relating to income or capital generated during tax periods beginning on or after 1 January 2018. It may also apply for complaints filed before 24 July 2019 if agreed to by the State Tax Inspectorate and the competent authorities of the other Member States concerned.