19.09.2023. Judgment of the Department of Administrative Cases, case No SKA-145/2023
14.02.2023. Judgment of the Department of Administrative Cases, case No SKA-69/2023
17.03.2022. Judgment of the Department of Administrative Cases, case No SKA-334/2022
27.06.2022. Judgment of the Department of Administrative Cases, case No SKA-117/2022
28.02.2022. Judgment of the Department of Administrative Cases, case No SKA-90/2022
31.01.2022. Judgment of the Department of Administrative Cases, case No SKA-77/2022
07.09.2021. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-1085/2021
16.11.2021. Judgment of the Department of Administrative Cases, case No SKA-713/2021
11.06.2021. Judgment of the Department of Administrative Cases, case No SKA-532/2021
22.03.2021. Judgment of the Department of Administrative Cases, case No SKA-123/2021
14.04.2021. Judgment of the Department of Administrative Cases, case No SKA-93/2021
12.03.2021. Judgment of the Department of Administrative Cases, case No SKA-49/2021
27.01.2021. Judgment of the Department of Administrative Cases, case No SKA-36/2021
04.03.2021. Judgment of the Department of Administrative Cases, case No SKA-32/2021
12.10.2020. Judgment of the Department of Administrative Cases, case No SKA-464/2020
12.10.2020. Judgment of the Department of Administrative Cases, case No SKA-464/2020
13.10.2020. Judgment of the Department of Administrative Cases, case No SKA-403/2020
13.10.2020. Judgment of the Department of Administrative Cases, case No SKA-403/2020
26.11.2020. Judgment and Ancillary Court Decision of the Department of Administrative Cases, case No SKA-122/2020
Ja pēc darījuma galīgas noslēgšanas nav saņemta daļa no atlīdzības vai visa atlīdzība, nodokļu maksātājam ir tiesības saņemt pievienotās vērtības nodokļa bāzes samazinājumu. Grozījumi Pievienotās vērtības nodokļa likumā, iekļaujot 105.pantā 2.1daļu, kas stājās spēkā 2017.gada 1.jūnijā, var tikt piemēroti retrospektīvi, jo pēc būtības netiek grozīts regulējums attiecībā uz priekšnodokļa korekcijas kritērijiem. Proti, regulējuma mērķis nav mainīts, bet tikai pielāgots likuma teksts, lai novērstu to, ka sākotnējā likuma teksta pieņemšanas laikā neapzinātu problēmu dēļ varētu netikt īstenotas nodokļa maksātāja tiesības, kas paredzētas Padomes 2006.gada 28.novembra Direktīvas 2006/112/EK par kopējo pievienotās vērtības nodokļa sistēmu 90.pantā.
30.06.2020. Judgment of the Department of Administrative Cases, case No SKA-92/2020
27.03.2020. Judgment of the Department of Administrative Cases, case No SKA-50/2020
26.03.2020. Judgment of the Department of Administrative Cases, case No SKA-14/2020
26.03.2020. Judgment of the Department of Administrative Cases, case No SKA-14/2020
21.05.2019. Judgment of the Department of Administrative Cases, case No SKA-631/2019
01.03.2019. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-350/2019
17.09.2019. Judgment of the Department of Administrative Cases, case No SKA-24/2019
26.04.2019. Judgment of the Department of Administrative Cases, case No SKA-16/2019
22.11.2019. Judgment of the Department of Administrative Cases, case No SKA-5/2019
14.05.2018. Judgment of the Department of Administrative Cases, case No SKA-11/2018
29.12.2017. Judgment of the Department of Administrative Cases, case No SKA-315/2017
27.05.2016. Judgement of the Department of Administrative Cases, case No SKA-240/2016
11.04.2016. Judgement of the Department of Administrative Cases, case No SKA-45/2016
01.03.2016. Judgement of the Department of Administrative Cases, Case No SKA-5/2016
24.11.2015. Judgement of the Department of Administrative Cases, case No SKA-508/2015
14.08.2015. Judgement of the Department of Administrative Cases, case No. SKA-238/2015
07.12.2015. Judgement of the Department of Administrative Cases, case No. SKA-95/2015
21.01.2015. Judgement of the Department of Administrative Cases, case No SKA-86/2015 (CHANGE OF CASE-LAW)
26.03.2015. Judgement of the Department of Administrative Cases, case No. SKA-16/2015
18.07.2014. Decision of the Department of Administrative Cases, case No SKA-908/2014
09.12.2014. Judgement of the Department of Administrative Cases, case No SKA-632/2014
25.03.2014. Judgement of the Department of Administrative Cases, case No. SKA-41/2014 (CHANGE OF CASE-LAW)
06.02.2014. Judgement of the Department of Administrative Cases, case No SKA-34/2014
07.11.2013. Decision of the Department of Administrative Cases of the Senate, case No SKA-1006/2013
27.12.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-669/2013
27.11.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-430/2013
01.02.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-77/2013
14.01.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-49/2013
07.05.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-14/2013 and separate opinion of the senator Jautrite Briede
21.05.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2013
08.10.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-453/2012
18.06.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-243/2013
27.09.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-202/2012
02.07.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-199/2012
08.06.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-178/2012
17.04.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-162/2012
02.03.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-65/2012
08.10.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-10/2012
17.12.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-8/2012
25.11.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-447/2011
20.05.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-151/2011
19.04.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-90/2011
10.02.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-55/2011
21.03.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-9/2011
03.02.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-7/2011
02.06.2010. Judgement of the Department of Administrative Cases of the Senate, case No SKA-211/2010
28.05.2009. Judgement of the Department of Administrative Cases of the Senate, case No SKA-108/2009
14.11.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-432/2006
27.10.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-366/2006
26.09.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-323/2013
30.08.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-213/2005
04.07.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-208/2005
03.05.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-103/2005
24.08.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-96/2004
24.08.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-93/2004
06.04.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-24/2004