In Latvia, all the taxes and duties are regulated by the "Law on Taxes and Duties". It defines the bases for tax rights and tax collection and is considered to be the “umbrella” law for all Latvian taxes. Taking into account the public importance of this law, as well as the fact that an orderly and transparent tax regulation is also an integral part of improving the business environment, the Supreme Court has summarized its case-law in applying the "Law on Taxes and Duties".

The summary is created as a commentary on the provisions of the “Law on Taxes and Duties”, in which the conclusions found in the Supreme Court judgments are arranged according to the relevant articles of the law. Specifically, the text of the provision in question is indicated, and then the conclusions of the court related to the interpretation and application of the specific legal provision are added. Each conclusion is accompanied by a reference to the ruling used and its paragraphs. If the conclusion is contained in several rulings, the other rulings are also indicated. In addition, given that issues that are being dealt with in this area are usually closely related to the circumstances of the case, the facts of the case are also included, if necessary, in order to better understand the essence of the conclusions.

The case-law summarizes in particular issues such as clarifying the amount of tax, limitation period for collection of taxes, liability for reducing the amount of tax due in the budget, or unduly increasing the amount of tax repaid from the budget, tax inspections and provision of evidence.

The summary of case-law is based on rulings of the Department of Administrative Cases, adopted in the period from 2005 to 2018. The summary includes conclusions from more than 260 rulings, including conclusions from certain rulings of the Constitutional Court, the European Court of Human Rights and the Court of Justice of the European Union.

The summary of the case-law was prepared by Mag.iur. Aleksandrs Potaicuks, Counsel to the Division of Case-law and Research.

The summary of the case-law on General issues of Tax Law 2005 - 2018 is available on the website of the Supreme Court in the section "Judicature/Compilations of decisions/Administrative law”.



Information prepared by

Rasma Zvejniece, the Head of the Division of Communication of the Supreme Court

E-mail:, telephone: +371 67020396, +371 2865221