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Interview with a trainee from Netherlands - Andzej Trusevic
During 2016 summer Mr Trusevic, a very keen law student from Netherlands, spent a month on a internship at Gencs Valters law firm office in Vilnius, Lithuania. After his traineeship, he was happy to share his experience at Gencs Valters law firm.
How was it like to do internship in our Law firm? What did you expect from this internship? Was your expectations met?
Internship at the Gencs Valters law firm broadened my comparative perspective of law in a tremendous fashion. I was given broad range of legal tax issues to research and deal with, which is completely in line with my future career prospects. I expected challenging and interesting tax and corporate legal questions from the leading law firm in the Baltics and I encountered precisely that. Overall, working in the Vilnius office was a huge pleasure for me as my colleagues exhibited nothing but professionalism and deep understanding of clients’ needs. Furthermore, communication with the offices in Riga and Tallinn was efficient and at the same time extremely pleasant.
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Please tell about legislation in your country? Maybe you can some interesting example? What was different in Lithuanian law system?
Lithuanian corporate income tax laws surprisingly have incredible incentives to invest as they allow massive deductions from R&D, deducted tax rates for micro companies and other exceptions. The Netherlands are similar in this aspect as we have the well known tax participation exemption and the variety of tax incentives especially for the startups. The crucial differentiating factor between the Baltics and the Netherlands, however, is the flat tax rate applied for the personal income.
Please describe the proceeding process in your country?
The Netherlands are divided into jurisdictions, which determine which district court will hear a given case. Most cases start at a district court. Every district court has a limited jurisdiction sector, which hears cases such as employment or rent disputes, and civil cases involving claims of up to €25,000. This sector also hears cases involving minor criminal offences. In total there are 11 district courts, 4 courts of appeal and 1 Supreme Court. If one of the parties disagrees with the court’s ruling, the case may be referred to a court of appeal and subsequently, through an appeal in cassation, to the Supreme Court.
/Andzej Trusevic/