| Abstract [eng] |
In the Republic of Lithuania, justice is administered by courts. In order for justice to be properly administered, it is essential that a lawful and reasoned decision be taken that does not violate the rights and legitimate interests of the individual, which are enshrined in the Constitution itself. Therefore, the institutes of evidence and proof, which help to establish the rules governing what and how each party to the relevant legal relationship must prove, have the greatest influence on a lawful and reasoned decision. As the tax administrator is also a public administration entity, his decisions should also be reasoned and fair, in accordance with the principle of objectivity. In tax administration and tax disputes, the main burden of proof falls on the tax administrator, but if sufficient evidence is provided, the taxpayer must refute the contrary information provided by the tax administrator. As tax law does not directly regulate the concept and general features of evidence, and the tax administrator himself is also a public administration entity, the general provisions, which are common to other branches of law, apply. |
