Real estate tax

28.01.2021. Judgment of the Department of Administrative Cases, case No SKA-26/2021 Setting aside of the initial decision of the Institution; Right of the local government to recalculate real estate tax for previous taxation periods

27.03.2020. Judgment of the Department of Administrative Cases, case No SKA-733/2020 Taxpayer of real estate tax within the estate inheritance process

27.01.2020. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-616/2020 Date of occurrence of the obligation to pay real estate tax in the case of renewed property rights

26.10.2020. Judgment of the Department of Administrative Cases, case No SKA-417/2020 Authorization specified by the Law „On Real Estate Tax” for local governments to determine real estate tax rates

13.02.2020. Judgment of the Department of Administrative Cases, case No SKA-173/2020 Classification of a building as a degrading, collapsed or as dangerous to the safety of human beings

13.02.2020. Judgment of the Department of Administrative Cases, case No SKA-158/2020 Interpretation of the words „have been violated” in the second paragraph of Section 23 of the Law on Taxes and Duties; Judicial review of an administrative act in which the authority refers to another institution’s decision/fact in its adoption procedure

04.06.2020. Judgment of the Department of Administrative Cases, case No SKA-120/2020 Application of an invalid legal norm to the legal relationship established during the period of validity of the legal norm; Filling with content of the term „environmental degrading construction”

30.04.2020. Judgment of the Department of Administrative Cases, case No SKA-56/2020 Depreciation percentage of engineering structure; Distribution of duties between a private person and the State Land Service updating cadastral data in the Real Estate State Cadastre Information System

30.04.2020. Judgment of the Department of Administrative Cases, case No SKA-56/2020 Depreciation percentage of engineering structure; Distribution of duties between a private person and the State Land Service updating cadastral data in the Real Estate State Cadastre Information System

09.06.2020. Judgment of the Department of Administrative Cases, case No SKA-38/2020 Exemption of a derived public law legal person from the obligation to pay real estate tax for engineering construction

22.03.2019. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-673/2019 Validity of the decision on the recognition of a building as environmentally degrading; Impact of the construction permit for environmentally degrading building on the calculation of the additional real estate tax

22.03.2019. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-673/2019 Validity of the decision on the recognition of a building as environmentally degrading; Impact of the construction permit for environmentally degrading building on the calculation of the additional real estate tax

30.10.2019. Judgment of the Department of Administrative Cases, case No SKA-405/2019 Declared additional address does not constitute a basis for the application of a lower real estate tax rate

09.12.2019. Judgment of the Department of Administrative Cases, case No SKA-120/2019 Impact of the change of purpose of use of immovable property on calculation of Immovable property tax for previous taxation periods

22.06.2018. Decision on Ancillary Complain of the Department of Administrative Cases, case No SKA-1195/2018 Legal nature of the notice on immovable property tax debts

03.07.2018. Judgment of the Department of Administrative Cases, case No SKA-90/2018 Determination of the amount of immovable property tax for joint ownership

04.04.2018. Judgment of the Department of Administrative Cases, case No SKA-63/2018 The obligation to pay the immovable property tax for a non-existing object ends with deletion of its record form the Cadastre information system

30.11.2018. Judgment of the Department of Administrative Cases, case No SKA-16/2018 Obligation to pay additional rate of real estate tax for unprocessed agricultural land

14.10.2015. Judgement of the Department of Administrative Cases, case No SKA-576/2015 Legal nature of the decision on classification of a building as endangering people’s safety and degrading the environment

23.12.2015. Judgement of the Department of Administrative Cases, case No. SKA-448/2015 Term of contesting of real property tax payment notification

02.07.2015. Judgement of the Department of Administrative Cases, case No.  SKA-123/2015 Calculation of the real property tax in accordance with purpose of use of land

07.11.2014. Judgement of the Department of Administrative Cases, case No SKA-675/2014 Application of decreased rate of real estate tax

10.03.2014. Decision of the Department of Administrative Cases, case No SKA-295/2014 Determination of the goal of use of immovable property – mastering of a building plot

16.01.2014. Decision of the Department of Administrative Cases, case No SKA-276/2014 Application of real estate tax discount in case of legal possession

14.06.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-239/2013 Supervision of administering of real estate tax

10.04.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-149/2013 Right of a person to request refund or diversion of overpaid tax to cover regular tax payments

05.09.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-133/2013 Payer of property tax calculated for land and buildings posessed by the State or a municipality

28.03.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-23/2013 Granting of real estate tax allowance

16.11.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-555/2012 Validity of contradictory standards

26.10.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-490/2012 Application of limitation of increase of real estate tax

20.09.2011. Decision of the Department of Administrative Cases of the Senate, case No SKA-937/2011 Legal character of an institutional decision rejecting to establish legal relations

16.11.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-499/2011 Possibility of change of aim of use of plot by initiative of a municipality

14.11.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-490/2011 Application of a real estate tax in case of joint estate

14.10.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-423/2011 Object of a real estate tax

10.02.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-50/2011 Application of restriction of increase of real estate tax rate

07.02.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-36/2006 On re-assessment of decision on non-actionable recovery of a tax payments and overdue payments in a court 

07.02.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-31/2006 On interpretation of the Paragraph Two Section 315 of the Administrative Procedure Law and real estate tax payers’ plots located in the territory of Riga Free Port

14.01.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-1/2005 By interpreting Paragraph One Section 1 of the law “On Real Estate Tax” and Section 4 of the Riga Free Port Law, it is to be admitted that real estate tax is to be paid by user of a servitude

23.11.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-217/2004 On obligation to pay real estate tax

24.08.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-107/2004 If a tax payer has executed his liabilities fully and didn’t know about unlawfulness/error of the tax administration, he/she may confide that decision of the tax administration was adopted on the ground of information verified fully and it will not cause unfavourable consequences to him/her later 

24.02.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-7/2004 Principle of legal confidence to be taken into account, namely, if a municipality has made a mistake, when determining tax allowance, and an applicant is not responsible for committing a mistake, then this mistake may not cause unfavourable consequences to him/her