30.08.2021.
Decision on Ancillary Complain of the Department of Administrative Cases, case No SKA-1053/2021
Rights of the local government to determine by its binding rules a timeframe for an application on real estate tax concession
09.06.2021.
Judgment of the Department of Administrative Cases, case No SKA-230/2021
Admissibility of the use of a judgment from a civil case in administrative procedure; Updating of data in the Cadastre Information System on the basis of judgment in a civil case
22.10.2021.
Judgment of the Department of Administrative Cases, case No SKA-43/2021
Cases when the State is released from the obligation to pay real estate tax on real estate which belongs or agreed to the state; Collection of real estate tax from apartment owners for the use of land owned or due to the state or local government; Obligation of state to pay real estate tax on real estate owned by itself
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
27.01.2020.
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
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
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
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
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
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
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
