Each EU Member State, as well as Lithuania, is free to determine the form and method of transposing EU VAT law into its own national legislation.
In principle, the EU VAT Directive takes precedence over Lithuanian law. This can be done by either interpreting VAT law in conformity with the EU VAT Directive or directly implementing the EU VAT Directive. Lithuanian courts have the option of requesting a preliminary ruling from the Court of Justice of the European Union (CJEU) on the interpretation or constitutionality of Lithuanian VAT rules under EU VAT legislation.
Source GVC
