Lithuania's Supreme Administrative Court reported issued a decision on 5 January 2022 regarding the application of the equality principle for taxpayers in relation to tax penalties. The case concerned a taxpayer that had claimed tax relief for collective investment vehicles but was found by the tax authorities to have failed to comply with necessary requirements. As a result, the tax authorities imposed a fine plus penalty interest of 555,188.02, which was reduced by 50% to EUR 277,594.01. The taxpayer challenged the penalty interest amount on the basis of another case involving another taxpayer in essentially the same situation. In that...