Department of Administrative Cases

The print version
29 August, 2017

In the absence of a legal link with the consignor or the consignee, the standard rate of value added tax shall be applicable to the service related to transit procedure

On August 29, the Department of Administrative Cases of the Supreme Court left unamended the judgment of the Administrative Regional Court which dismisses the application for the annulment of the decision of the State Revenue Service in the part where the applicant had been charged additional value added tax payment. The Supreme Court acknowledges that in the case of a service provided by the applicant there is no direct connection with the consignor or the consignee, therefore the conclusion of the court of appeal is based on the fact that the exemption from value added tax included in Section 7, Paragraph one, Clause 2 of the Law "On Value Added Tax" could not be applied and the service provided by the applicant is subject to the standard rate of value added tax applicable during the period in question.
25 August, 2017

The Supreme Court finds it reasonable to grant retirement pension on preferential terms to person who takes care of disabled child

On August 25, the Department of Administrative Cases of the Supreme Court left unamended the judgment of the Administrative Regional Court in part which satisfies the application for granting a retirement pension on preferential terms to a person who takes care of a disabled child. By a judgment of the court of appeal, the State Social Insurance Agency was instructed to grant the applicant a retirement pension on preferential terms from July 18, 2012. In the judgment, the Supreme Court states that the Regional Court in its decision has correctly recognized the applicant's right to early retirement pension, taking into account that the applicant’s child has signs of disability recognized by the Ministry of Health of the Republic of Latvia’s Order No. 214 of September 17, 1990. Such signs of disability were detected when child was seven years and ten months old and remained unchanged until the age of 18.