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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

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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

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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

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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

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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

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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

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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”

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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

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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

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

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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

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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

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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

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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

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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

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

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

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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

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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

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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

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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

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

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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

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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 

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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

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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

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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

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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 

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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

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