28.02.2022.
Judgment of the Department of Administrative Cases, case No SKA-90/2022
Settlement of the advance payment and the rights of deduction of the input tax
31.01.2022.
Judgment of the Department of Administrative Cases, case No SKA-77/2022
Rights of a taxable person of other member state of the European Union to receive refund of the value added tax on services provided domestically
07.09.2021.
Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-1085/2021
Deduction of value-added tax is not possible on fictitious transactions
16.11.2021.
Judgment of the Department of Administrative Cases, case No SKA-713/2021
The principle of neutrality of the tax system in the refunding process of overpaid value-added tax; Proven good faith of the taxpayer as a prerequisite for the release of the person from the obligation to pay the tax specified in the tax invoice; Subdivision of the burden of proof in the process of contestation of the authenticity of the transaction
11.06.2021.
Judgment of the Department of Administrative Cases, case No SKA-532/2021
Appropriate clarification of circumstances if the characteristics of abuse of system of taxation or fraud are not clear
22.03.2021.
Judgment of the Department of Administrative Cases, case No SKA-123/2021
Admissibility of the application of a reduced tax rate to specific categories of medical products
14.04.2021.
Judgment of the Department of Administrative Cases, case No SKA-93/2021
Application of the 0% rate of value-added tax for the supply of goods in the European Union
12.03.2021.
Judgment of the Department of Administrative Cases, case No SKA-49/2021
Principle of objective investigation in administrative procedure; Admissibility of circumstantial evidence use in cases of input tax deductions
27.01.2021.
Judgment of the Department of Administrative Cases, case No SKA-36/2021
Circumstances to be accessed when dealing with the matter of fraud punishable by administrative sanctions; Prove of malicious action of a taxpayer
12.10.2020.
Judgment of the Department of Administrative Cases, case No SKA-464/2020
Time of collection of value added tax; Calculation of value added tax if the conditions of the customs procedure are not respected
12.10.2020.
Judgment of the Department of Administrative Cases, case No SKA-464/2020
Time of collection of value added tax; Calculation of value added tax if the conditions of the customs procedure are not respected
13.10.2020.
Judgment of the Department of Administrative Cases, case No SKA-403/2020
Competence of the court in the examination of a decision on the exclusion of a taxpayer from the value added taxpayer register; Provision of false information in the declaration as a basis for exclusion of a taxpayer from the value added taxpayer register
13.10.2020.
Judgment of the Department of Administrative Cases, case No SKA-403/2020
Competence of the court in the examination of a decision on the exclusion of a taxpayer from the value added taxpayer register; Provision of false information in the declaration as a basis for exclusion of a taxpayer from the value added taxpayer register
26.11.2020.
Judgment and Ancillary Court Decision of the Department of Administrative Cases, case No SKA-122/2020
Right of a taxpayer to make an adjustment for the value added tax for lost debts and the limitation of this right
30.06.2020.
Judgment of the Department of Administrative Cases, case No SKA-92/2020
Existence of the deal and clarification of its elements in the application of the value added tax
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
27.03.2020.
Judgment of the Department of Administrative Cases, case No SKA-50/2020
Application of the reduced rate of value added tax for the supply of heating
26.03.2020.
Judgment of the Department of Administrative Cases, case No SKA-14/2020
Value added tax on rental deals of real estate; Obligation of a person who has not registered as a performer of economic activity to register in the Value Added Tax Register if the value of his deals reached the threshold specified in the law
26.03.2020.
Judgment of the Department of Administrative Cases, case No SKA-14/2020
Value added tax on rental deals of real estate; Obligation of a person who has not registered as a performer of economic activity to register in the Value Added Tax Register if the value of his deals reached the threshold specified in the law
21.05.2019.
Judgment of the Department of Administrative Cases, case No SKA-631/2019
Interpretation of the concept of „transfer of undertaking” in the context of value added tax
01.03.2019.
Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-350/2019
Circumstances to be clarified for denying the right to deduct the value added tax
22.01.2019.
Judgment of the Department of Administrative Cases, case No SKA-76/2019
Right of a foreign merchant to request refund of paid value added tax for received services in Latvia
10.04.2019.
Judgment of the Department of Administrative Cases, case No SKA-54/2019
Duty to pay value added tax in case of termination of a contract on lease of a used car
17.09.2019.
Judgment of the Department of Administrative Cases, case No SKA-24/2019
Assessment of the chain of consecutive sales transactions in cases relating to the deduction of input tax
22.11.2019.
Judgment of the Department of Administrative Cases, case No SKA-5/2019
Limits of the obligation of the taxpayer to check the counterparty in relation to the exclusion of the right to deduct the value added tax
28.08.2018.
Judgment of the Department of Administrative Cases, case No SKA-296/2018
Application of the special value-added tax regime (profit share regime) in transactions of used precious metal products
16.05.2018.
Judgment of the Department of Administrative cases, case No SKA-44/2018
Circumstances to be clarified in appreciation of the right to deduct input value added tax in court
14.05.2018.
Judgment of the Department of Administrative Cases, case No SKA-11/2018
Control of the proportionality of the transfer of overpaid value added tax
29.12.2017.
Judgment of the Department of Administrative Cases, case No SKA-315/2017
The use of the purchased goods or received services in a transaction with value added tax as a precondition for deduction of pre-tax; Right to deduct pre-tax for accomplished preparatory work; The right of the State Revenue Service to check validity of the tax overpayment in the case of insolvency of the taxpayer; The State Revenue Service shall not realize its potential rights of claim outside of the procedure provided by the Insolvency Law; The court of general jurisdiction has jurisdiction over the action of the State Revenue Service as a creditor in the insolvency proceeding
27.05.2016.
Judgement of the Department of Administrative Cases, case No SKA-240/2016
Economic activity within the meaning of the Law On Personal Income Tax and the Law On Value Added Tax
11.04.2016.
Judgement of the Department of Administrative Cases, case No SKA-45/2016
Prerequisites for application of 0% rate of value-added tax, if goods, having been issued for free circulation, have been transferred to another Member State
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
14.08.2015.
Judgement of the Department of Administrative Cases, case No. SKA-238/2015
Right to deduct pre-tax for transactions between affiliated companies
07.12.2015.
Judgement of the Department of Administrative Cases, case No. SKA-95/2015
Tax payer’s right to increase of overpayment of value added tax to be refunded from the stipulated regular term of refund of overpaid value added tax
21.01.2015.
Judgement of the Department of Administrative Cases, case No SKA-86/2015 (CHANGE OF CASE-LAW)
Right of tax administration to perform repeated thematic inspection and tax audit
26.03.2015.
Judgement of the Department of Administrative Cases, case No. SKA-16/2015
Action of a payer of value added tax, if before receipt of service payments were made and pre-tax was deducted for the service, which, however, was not provided later
18.07.2014.
Decision of the Department of Administrative Cases, case No SKA-908/2014
Right of a person to appeal against refusal to annul the notification on purchase of vehicle and payment of value-added tax
09.12.2014.
Judgement of the Department of Administrative Cases, case No SKA-632/2014
Term for verification performed by the State Revenue Service regarding overpayment of taxes
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
06.02.2014.
Judgement of the Department of Administrative Cases, case No SKA-34/2014
Application of value added tax rate of 0% after turning of products out for free circulation; legal influence of invalid administrative act
07.11.2013.
Decision of the Department of Administrative Cases of the Senate, case No SKA-1006/2013
Legal character of the decision of the State Revenue Service to cancel tax overpayments
27.12.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-669/2013
Interpretation of Item 133 of Transitional Provisions of the law “On Taxes and Fees”
27.11.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-430/2013
Segregation of economic activity from selling of personal property
14.01.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-49/2013
Right to apply procedure of application of value added tax established in Regulations No 292 of the Cabinet of Ministers of 13.04.2004 “Procedure of Application of Value Added Tax in Operations with Second-hand Items, Works of Art, Collectibles and Antiquities”
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
Right of the State Revenue Service to prohibit to deduct amounts of value added tax paid in pre-tax
21.05.2013.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2013
Substantiation of refusal to register tax payer in register of persons chargeable with value added tax
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
02.07.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-199/2012
Verification of substantiation of administrative act in a court
08.06.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-178/2012
Right to deduct pre-tax for goods providing comfortable working conditions
17.04.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-162/2012
Limitation of right to deduct pre-tax of the value added tax
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
08.10.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-10/2012
Characteristic features of economic activity; amount of penalty
17.12.2012.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-8/2012
Right of the State Revenue Service to defer payment of part of overpaid value added tax
25.11.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-447/2011
Refund of taxes overpaid by liquidated branch of a foreign company
20.05.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-151/2011
Shortage caused by larceny in understanding of the law “On Corporate Income Tax”; reference of the Section 2 of the law “On Value Added Tax” to a larceny
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
21.03.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-9/2011
Right to pre-tax deduction for costs of elimination of economic activity
03.02.2011.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-7/2011
Restriction of right to deduct value added tax paid in pre-tax
02.06.2010.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-211/2010
System of deduction of pre-tax of value added tax; principle of tax neutrality; good faith of a tax-payer
28.05.2009.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-108/2009
Right to tax refund, if period of tax refund has been decreased in the law
14.11.2006.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-432/2006
On cases, when an administrative act is to be cancelled and when it is not due to imperfections of substantiation
30.08.2005.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-213/2005
On pre-tax deduction right according to Item 1 Paragraph One Section 10 of the law “On Value Added Tax”
03.05.2005.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-103/2005
On obligations, responsibility of an individual and meaning of counterfeit invoice in deduction of pre-tax, as well as on obligations of a court, when adjudicating a case about substantiation of deduction of pre-tax
24.08.2004.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-96/2004
So that tax payer would get right to use pre-tax deduction, he/she should be able to present evidences established in the law
24.08.2004.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-93/2004
On application of Paragraph Two Section 15 of the law “On Value Added Tax”
06.04.2004.
Judgement of the Department of Administrative Cases of the Senate, case No SKA-24/2004
Way-bill for transportation of timber, which contains untruthful information, may not serve as a tax invoice. The fact that business partner was responsible for processing of a way-bill, doesn’t release from an obligation to observe legal standards regulating procedure of tax calculation and payment
