23.11.2020.
Judgment of the Department of Administrative Cases, case No SKA-346/2020
Obligation to pay excise duty if excisable goods are moved under suspension of duty from the Republic of Latvia to another Member State of the European Union and they do not enter the excise goods warehouse
14.06.2005.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-181/2005
On calculation of excise tax to beer and legal standards applied for calculation