On May 17, the Supreme Court met with representatives of the State Revenue Service (SRS) and the Prosecutor General's Office to discuss issues of tax recovery proceedings.

Chief Justice Ivars Bickovics, when opening the meeting, pointed out that the Division of Case-law and Research has compiled case-law and concluded that the recovery of unpaid taxes takes place both in the administrative procedure, in the criminal procedure and in the civil procedure. This situation can lead to overlapping of procedures or conflict of results.

Ieva Jaunzeme, Director General of the SRS, noted the topicality of the issue, as the SRS is also currently carrying out the necessary organizational checks to systematize the efficient use of its internal resources and avoid overlapping, emphasizing that the call to the meeting has been very topical, namely that it will allow to continue working on improvements.

The participants of the meeting discussed whether the solution requires a change of doctrine and court practice or amendments to the regulatory framework. Special attention was paid to the determination of compensation for damages in criminal proceedings.

Peteris Dzalbe, Chair of the Department of Criminal Cases, pointed out the problems in the regulatory framework and noted that the relevant working groups of the Ministry of Justice had been informed about such problems a while ago. However, in the case of tax recovery, the improvement of the regulatory framework must be carried out within a special law “Law On Taxes and Fees”.

Prosecutor General Eriks Kalnmeiers highlighted the necessity to pay attention to the issue of determining compensation for damages, and stressed the need to work on any improvements that could make criminal proceedings more effective.

In conclusion, the Chief Justice of the Supreme Court Ivars Bickovics noted that the meeting was productive, that the SRS's commitment to reviewing its methods of operation is welcome and that a case-law study on the reasons why claims for damages are left open is to be recorded in the Supreme Court's worklist.


Information prepared by

Anita Zikmane, Head of the Division of Case-law and Research of the Supreme Court

E-mail: anita.zikmane@at.gov.lv