11.10.2021.
Judgment of the Department of Administrative Cases, case No SKA-405/2021
Existence of a contractual relations as a prerequisite for the recognition of a licence payment as the clause of the sales contract; Preconditions for the rights of the importer to rely on legitimate expectations
07.09.2021.
Judgment of the Department of Administrative Cases, case No SKA-145/2021
Rights of the tax administration to collect customs debt from a guarantor
06.11.2020.
Judgment of the Department of Administrative Cases, case No SKA-165/2020
Completion of the external transit procedure if part of the products has never entered the customs territory of the European Union
28.05.2020.
Judgment of the Department of Administrative Cases, case No SKA-54/2020
Infringement of conditions of the authorization of the customs procedure „inward processing” as a basis for a custom tax debt; Application of value added tax to products imported in the customs procedure „inward processing” exceeding the quantity specified in the permit
22.05.2019.
Judgment of the Department of Administrative Cases, case No SKA-99/2019
Applicable legal provisions in determination of anti-dumping duties
30.08.2019.
Judgment of the Department of Administrative Cases, case No SKA-3/2019
Choice of method in determination of the customs value of goods; Determination of the customs value according to the one unit price method
30.08.2019.
Judgment of the Department of Administrative Cases, case No SKA-3/2019
Choice of method in determination of the customs value of goods; Determination of the customs value according to the one unit price method
26.01.2018.
Judgment of the Department of Administrative Cases, case No SKA-81/2018
The customs office has the right to do checks after discharge of the customs procedure on the removal of products from custom supervision; Liability of the principal in the case of customs debt
30.01.2018.
Judgment of the Department of Administrative Cases, case No SKA-30/2018
The risk of missing undeclared goods to enter economic network of the European Union is the basis for the determination of import duties (Article 203 (1) of the Customs Code); Liability of the principal as main responsible for the customs debt
30.01.2018.
Judgment of the Department of Administrative Cases, case No SKA-30/2018
The risk of missing undeclared goods to enter economic network of the European Union is the basis for the determination of import duties (Article 203 (1) of the Customs Code); Liability of the principal as main responsible for the customs debt
03.07.2018.
Judgment of the Department of Administrative Cases, case No SKA-10/2018
Mistake by the customs authorities of the exporting country and the tax debtor good faith as the reason for the prohibition on the subsequent entry of the tax
16.01.2018.
Judgment of the Department of Administrative Cases, case No SKA-4/2018
Obligation of the State Revenue Service in its decision to substantiate the chosen method for the determination of the customs value of goods
03.11.2017.
Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-206/2017
Control of goods subordinated to custom inspection performance at location specified by person; The borders of the principle of objective investigation in providing principle of equality
04.04.2016.
Judgement of the Department of Administrative Cases, case No SKA-439/2016
Report by the European Anti-Fraud Office as a basis for application of anti-dumping payments
01.03.2016.
Judgement of the Department of Administrative Cases, Case No SKA-5/2016
Related persons for the purpose of the Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
25.03.2014.
Judgement of the Department of Administrative Cases, case No. SKA-41/2014 (CHANGE OF CASE-LAW)
Obligation of a tax payer to pay delay payment in case customs tax occurs
07.04.2014.
Judgement of the Department of Administrative Cases, case No SKA-2/2014
Applying of results of partial examination of goods included in customs declaration to goods included in previous customs declaration
28.01.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-120/2013
Moment of origination of obligation to pay customs payments
08.10.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-453/2012
Restrictions on use of personal possessions of individuals, which has been imported, when changing place of residence to the Community
27.09.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-202/2012
Verification of authenticity of data included in certificate of origin of goods; force of legal standards on fine in tax law in a period of time
02.03.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-65/2012
Right of an individual to demand observation of internal legal standards
02.09.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-420/2011
Definition of “applicable provisions” of the Regulation establishing the Community Customs Code; compliance of post-clearance audit with tax audit features; necessity of double post-clearance audit – that of the importer and of declarant;
19.04.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-90/2011
Results of non-observation of requirements on source document processing
10.02.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-55/2011
Issue of goods for free circulation as prerequisite of obtaining of a status of imported goods
22.11.2010.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-428/2010
Violation of principle of prohibition of double jeopardy (ne bis in idem); tax fine and administrative punishment
30.12.2010.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-9/2010
Compliance of application of a fine with the European Union law
04.11.2010.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2010
Interpretation of a concept of customs duties on imports in the European Union; border of application of simplified procedure in maritime traffic
02.03.2009.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2009
On concept of customs territory; on substantiation of application of customs procedure – issue for free circulation – to foreign goods, which, not crossing customs border of the Republic of Latvia, have been delivered to a sea craft registered in the Republic of Latvia, located beyond territorial waters of the Republic of Latvia
10.05.2007.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-162/2007
Responsibility of a customs broker for correctness of data indicated in declaration submitted to a customs institution
27.03.2007.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-90/2007
Statement of identification of goods (on conformity of samples of goods to certain codes of Latvian combined nomenclature (LCN)) provided by initiative of the SRS customs institutions doesn’t contain character of final regulation, so it is not reversible separately in administrative procedure
28.02.2006.
dgement of the Department of Administrative Cases of the Senate, case No SKA-61/2006
On exemption of items placed in humanitarian aid cargo from customs tax and on a car as thing to be liable to an excise tax
14.01.2005.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-4/2005
The aim of a fine is so that tax payer would execute his/her obligations in field of taxes and to punish violators. If a tax payer hasn’t violated the law intentionally or through carelessness, imposition of a fine doesn’t achieve none of goals mentioned
