Decisions or actions of state institutions may be appealed to the court. Generally there are three stages of appeal in court.
In general, human rights do not provide for a right to appeal in all cases and all disputes. However, if Lithuanian law allows you to appeal a lower court’s decision, which it does in the majority of cases, higher courts at all stages of appeal have to follow the requirements and guarantees of a fair trial. According to Lithuanian law, in the administrative proceedings there are only two stages of appeal.
Stages of appeal:
Appeal to the court of first instance. Some of the decisions taken by state or public institutions have to be appealed before a higher institution or official before they can be appealed to the court of first instance.
example If you want to appeal County State Tax Inspectorate in the court, you have to appeal them before the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania. Only then you can appeal the decision to the court.
Appealing a decision of the court of first instance. You can also appeal the decisions and judgments of the administrative court. In Lithuania, decisions and judgements of an administrative court dealing with disputes between private persons and the State can be appealed before a higher court – a court of appeal (Lietuvos vyriausiasias administracinis teismas) within 14 days after the announcement of the decision. In the review process, the court of appeal has the same power to examine your case as the lower court (including all disagreements about the facts and law in your case). Usually the process of appeal is written.