31.03.2022.
Judgment of the Department of Administrative Cases, case No SKA-161/2022
Restriction to apply relief for dependent persons of employees of micro-enterprise – taxpayer applies to all annual taxable income of the personal income taxpayer in the period of taxation year in which this person has been an employee of micro-enterprise
22.02.2022.
Judgment of the Department of Administrative Cases, case No SKA-21/2022
The rights of the taxpayer to take into account economic activity for the determination of taxable income
22.12.2021.
Judgment of the Department of Administrative Cases, case No SKA-744/2021
Obligation for a non-resident to calculate and declare tax on sold real estate
08.10.2021.
Judgment of the Department of Administrative Cases, case No SKA-394/2021
An arbitrary construction shall not be considered as merging of apartments – it shall not provide an individual with a benefit effects in the field of taxation
08.10.2021.
Judgment of the Department of Administrative Cases, case No SKA-301/2021
Persons expenses for collateral erasure of inherited immovable property may be assessed as an investment into functionally of similar immovable property
22.11.2021.
Judgment of the Department of Administrative Cases, case No SKA-201/2021
Building land can be recognized as a functionally similar immovable property
03.12.2021.
Judgment of the Department of Administrative Cases, case No SKA-37/2021
The rights of an official of a public benefit organization to donate to his or her organization and decide on the use of that donation; The donation in the form of usage rights of an object
30.04.2021.
Judgment of the Department of Administrative Cases, case No SKA-31/2021
The calculation, withholding and payment of the personal income tax from royalties to the State budget
04.09.2020.
Judgment of the Department of Administrative Cases, case No SKA-383/2020
Determination of the obligation and amount of personal income tax from the alienation of immovable property by investing it in the capital of a company
21.12.2020.
Judgment of the Department of Administrative Cases, case No SKA-271/2020
Inclusion of expenses incurred before the registration of property rights in the Land Register in investments of real estate; Admissibility to include expenses for the purchase of household items in investments of real estate
21.12.2020.
Judgment of the Department of Administrative Cases, case No SKA-271/2020
Inclusion of expenses incurred before the registration of property rights in the Land Register in investments of real estate; Admissibility to include expenses for the purchase of household items in investments of real estate
22.12.2020.
Judgment of the Department of Administrative Cases, case No SKA-256/2020
Right of a personal income taxpayer to deduct the eligible expenses and proof of the amount of these expenses
23.10.2020.
Judgment of the Department of Administrative Cases, case No SKA-189/2020
Impact on the obligation to pay personal income tax from capital gains of the transfer of income from the disposal of immovable property to a deposit of a sworn notary
21.12.2020.
Judgment of the Department of Administrative Cases, case No SKA-169/2020
Interpretation of the concept of „acquisition value” when calculating personal income tax from capital gains in case when the buyer has not paid the purchase price; Determination of the acquisition value of real estate if the purchase price has been paid by another person
21.12.2020.
Judgment of the Department of Administrative Cases, case No SKA-169/2020
Interpretation of the concept of „acquisition value” when calculating personal income tax from capital gains in case when the buyer has not paid the purchase price; Determination of the acquisition value of real estate if the purchase price has been paid by another person
09.07.2020.
Judgment of the Department of Administrative Cases, case No SKA-150/2020
Right of the employer to claim a refund of the erroneously paid personal income tax
17.06.2020.
Judgment of the Department of Administrative Cases, case No SKA-100/2020
Expenses for services of the real estate agent related to the conclusion of a real estate sales deal shall not be included in the calculation of the personal income tax from capital alienation
02.06.2020.
Judgment of the department of Administrative Cases, case No SKA-85/2020
Restrictions on the inclusion of expenses of a representative car in the expenses of economic activities
10.09.2020.
Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-74/2020
Identification of the professional activity of sworn attorney as an economic activity and taxation of income on personal income tax; Required qualities of the evidence to enable the evidence to be used
11.06.2020.
Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-66/2020
Taxation of oncome from the alienation of a parcel of land separated from immovable property with personal income tax; Legal consequences of the statement
10.07.2020.
Judgment of the Department of Administrative Cases, case No SKA-65/2020
Determination of the purchase value of real estate acquired as a result of the exchange transaction; Determination of the purchase value of real estate, if the purchase value cannot be documentary proven
10.07.2020.
Judgment of the Department of Administrative Cases, case No SKA-65/2020
Determination of the purchase value of real estate acquired as a result of the exchange transaction; Determination of the purchase value of real estate, if the purchase value cannot be documentary proven
04.11.2020.
Judgment of the Department of Administrative Cases, case No SKA-64/2020
Situations when the penalty for personal income tax and state social insurance payments is calculated at triple; Freedom of the parties to choose the type of contract for the performance of certain works (tasks) and the right of the State to verify whether an employment relationship have actually been established
22.12.2020.
Judgment of the Department of Administrative Cases, case No SKA-17/2020
Interpretation of the term „current cadastral value”; Forest as part of real estate; Operative part of the judgment in the case of complex calculations
22.12.2020.
Judgment of the Department of Administrative Cases, case No SKA-17/2020
Interpretation of the term „current cadastral value”; Forest as part of real estate; Operative part of the judgment in the case of complex calculations
30.04.2020.
Judgment of the Department of Administrative Cases, case No SKA-3/2020
Compensation for moral damage doesn’t form the object of the personal income tax; Income taxable with personal income tax
17.09.2019.
Judgment of the Department of Administrative Cases, case No SKA-595/2019
Non-application of personal income tax to the compensation for termination of the rental contract and the release of residential accommodation of the tenant of the denationalized house; Obligation of the court to take into consideration case-law (judicature) in the analogue cases
18.04.2019.
Judgment of the Department of Administrative Cases, case No SKA-342/2019
Expenditures and investments related to an inherited immovable property accountable for assessment of income taxation in case of sales of that proper
19.06.2019.
Judgment of the Department of Administrative Cases, case No SKA-301/2019
Inclusion of payments for insurance premiums under the eligible expenditure
27.08.2019.
Judgment of the Department of Administrative Cases, case No SKA-252/2019
Taxation of the value of real estate gifted by a natural person with personal income tax
01.04.2019.
Judgment of the Department of Administrative Cases, case No SKA-205/2019
Calculation of a personal income tax from the capital increase in case of the sale of inherited real estate
12.03.2019.
Judgment of the Department of Administrative Cases, case No SKA-41/2019
Calculation of a personal income tax from the sale of real estate as a capital increase
14.03.2019.
Judgment of the Department of Administrative Cases, case No SKA-23/2019
Obligation to pay personal income tax from income from the sale of an economic activity asset (real estate)
30.09.2019.
Judgment of the Department of Administrative Cases, case No SKA-20/2019
Determination of the part of taxable and non-taxable compensation for mission expenses and allowances
18.12.2018.
Judgment of the Department of Administrative Cases, case No SKA-217/2018
Determination of the acquisition value of immovable property if the purchase price of movable property has been separated in the purchase contract; Value of the acquisition of a capital asset if the purchase price of movable property is separated from the purchase contract of the immovable property
29.06.2018.
Judgment of the Department of Administrative Cases, case No SKA-125/2018
Determination of the personal income tax rate from income from the lease of immovable property
24.05.2018.
Judgment of the Department of Administrative Cases, case No SKA-107/2018
Nature of the transaction as a decisive criterion for recognizing the service provided by the micro-enterprise taxpayer as a labor force supply service (staff rental)
01.11.2017.
Judgment of the Department of Administrative Cases, case No SKA-255/2017
Personal income tax exemption from capital gain shall not be justified by the existence of an unlawfully built building
28.12.2017.
Judgment of the Department of Administrative Cases, case No SKA-253/2017
The obligation to pay personal income tax from the sale of property which not comply to statutory exemption criteria; Minority is not an objective statement of reason in atypical case
28.12.2017.
Judgment of the Department of Administrative Cases, case No SKA-253/2017
The obligation to pay personal income tax from the sale of property which not comply to statutory exemption criteria; Minority is not an objective statement of reason in atypical case
30.11.2017.
Judgment of the Department of Administrative Cases No SKA-245/2017
In application of Article 9 (3) 33)of the Law on Personal Income Tax decisive is the date when land was registered in the Land Register, not the registration date of the building
09.03.2017.
Judgment of the Department of Administrative Cases, case No SKA-200/2017
Interpretation of Section 12 Paragraph One and Seven of the law “On Personal Income Tax”
11.10.2017.
Judgment of the Department of Administrative Cases, case No SKA-80/2017
The nature of the deductible expenditure from the income of the natural person
30.03.2017.
Judgment of the Department of Administrative Cases, case No SKA-50/2017
Interpretation of application of Section 9 Paragraph One of the law “On Personal Income Tax” if there has been received European Union support payments for cessation of fishing activities
28.02.2017.
Judgment of the Department of Administrative Cases, case No SKA-39/2017
Using procedural rights in good faith when disputing and appealing administrative act
21.12.2016.
Judgment of the Department of Administrative Cases, case No SKA-630/2016
Application of Section 9 Paragraph One Clause 33 of the law “On Personal Income Tax” in case of joint property of spouses; The right to adjudicate a matter in an oral procedure
27.05.2016.
Judgement of the Department of Administrative Cases, case No SKA-240/2016
Economic activity within the meaning of the Law On Personal Income Tax and the Law On Value Added Tax
03.06.2016.
Judgment of the Department of Administrative Cases, case No SKA-61/2016
Employer’s liability for payment of personal income tax in the case of salary or sickness benefit
13.08.2015.
Decision of the Department of Administrative Cases, case No. SKA-1015/2015
Individual’s right to appeal against statement of tax (audit) inspection
29.09.2015.
Judgement of the Department of Administrative Cases, case No SKA-431/2015
Obligation of a person to pay personal income tax from income acquired in transaction of sale of pledged real estate
05.06.2015.
Judgement of the Department of Administrative Cases, case No. SKA-102/2015, and separate opinions of judges Dace Mita, Vesma Kakste and Rudite Vidusa
Tax payer’s obligation to provide evidence on cash savings; calculation of term of audit and consequences of delay thereof
30.03.2015.
Judgement of the Department of Administrative Cases, case No. SKA-26/2015
Application of Clause 33, Paragraph One Section 9 of the law “On Personal Income Tax”; determination of value of gifted property if it is not indicated in a gift contract
23.01.2014.
Judgement of the Department of Administrative Cases, case No SKA-25/2014
Separation of selling one’s own real estate from economic activity
01.11.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-891/2013
Individual’s obligation to pay tax from taxable income of an individual, which is unpaid by the employer (income payer), into the budget
14.10.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-600/2013
Taxation of allowance, which was granted on the ground of Section 15.1, Paragraph One, Item 1 of the Law on the Status of the Deputy Republic City Council and Municipality Council, with personal income tax
08.03.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-152/2013
Right of the State Revenue Service to calculate overdue payment for personal income tax
14.01.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-49/2013
Right to apply procedure of application of value added tax established in Regulations No 292 of the Cabinet of Ministers of 13.04.2004 “Procedure of Application of Value Added Tax in Operations with Second-hand Items, Works of Art, Collectibles and Antiquities”
08.06.2012.
Decision of the Department of Administrative Cases of the Senate, case No SKA-621/2012
Right of an institution to ask the court to review decision about suspension of operation of an administrative act
12.12.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-538/2012
Influence of permanent residence and declaration of residence place to obligation to pay taxes in the Republic of Latvia
26.10.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-475/2012
Indications of economic activity in case of selling of properties
09.11.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-443/2012
Substantiation of an administrative act and verification of that in a court
17.08.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-355/2012
Right of the State Revenue Service to specify tax payer’s income declaration, not performing an audit
17.12.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-171/2012
Right of the State Revenue Service to perform repeated audit for concrete period; tax payer’s obligation to prove forming of cash reserves
11.06.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-116/2012
Setting of a Personal Income Tax on the Basis of Calculation
30.05.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-115/2012
Use of method of movement of bank accounts to determine income, term for determination or specification of compulsory tax payments
05.01.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-34/2012
Application of income tax to deposit rate obtained within economic activity carried out by a bailiff
04.06.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-28/2012 (CHANGE OF CASE-LAW)
Obligation to pay personal income tax for property possessed by an individual for longer than 12 months; apportionment of tax sanctions in case of long-term wrong practice of an institution
20.01.2011.
Decision of the Department of Administrative Cases of the Senate, case No SKA-275/2011
Establishment of moment of acquisition of inherited property for needs of calculation of personal income tax
06.05.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-171/2011
Endowment in sense of remuneration as source of income in concept of the law “On Personal Income Tax”
01.06.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-107/2011
Responsibility established in the law “On Personal Income Tax” for violation of tax payment
03.12.2010.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-526/2010
Taxation of income obtained from sale of real property with income tax; moment of acquisition of income for sale of real property
21.10.2009.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-339/2009
Determination of income taxed with personal income tax on the ground of calculation
19.09.2006.
Decision of the Department of Administrative Cases of the Senate, case No SKA-283/2006
On conformity of a second sentence of the Paragraph Four Section 22 of the law “On Personal Income Tax” to the Article 92 of the Constitution of the Republic of Latvia
07.02.2006.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-38/2006
On obligation and rights of a tax payer to submit evidences (additional information) about amount of personal income tax to be paid prior to calculation of taxes and on observation of principle of rule of law in administrative procedure in an institution
05.04.2005.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-109/2005
On obligation of an individual to pay personal income tax and on right of the State Revenue Service to collect additionally calculated taxes
11.01.2005.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2005
Only those documents approving payer’s income and justification of expenditures are considered to be evidences to contest tax amount calculated to tax payer, which pursuant to Paragraph Four and Eight Section 22 of the law “On the State Revenue Service” are presented to the State Revenue Service at the same time with annual income declaration, correction of a declaration and additional declaration before income calculation is performed
