Personal income tax

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

10.10.2019. Judgment of the Department of Administrative Cases, case No SKA-452/2019 Legal consequences of determination of the date of income

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

02.03.2016. Judgement of the Department of Administrative Cases, case No SKA-80/2016 Signs of economic activity

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

28.12.2016. Judgement of the Department of Administrative Cases, case No SKA-14/2016 Income tax imposed on European Union support policy payments

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