30.03.2022.
Decision of the Department of Criminal Cases, case No SKK-30/2022
Examination of reliability of testimonies of a police officer; Illegal storage of tobacco products
10.03.2022.
Decision of the Department of Criminal Cases, case No SKK-19/2022
Subject of the criminal offence provided for in Paragraph two of Section 214 (submission of a false application for insolvency) of the Criminal Law - application for insolvency
20.01.2022.
Decision of the Department of Criminal Cases, case No SKK-12/2022
Criminal liability for evasion of tax payments or payments equivalent thereto in the form of failure to act; Aggregation of criminal offences provided for in Section 218 of the Criminal Law (Evasion of Tax Payments and Payments Equivalent Thereto) and in Section 217 of the Criminal Law (Violation of Provisions Regarding Accounting and Statistical Information)
20.01.2022.
Decision of the Department of Criminal Cases, case No SKK-12/2022
Criminal liability for evasion of tax payments or payments equivalent thereto in the form of failure to act; Aggregation of criminal offences provided for in Section 218 of the Criminal Law (Evasion of Tax Payments and Payments Equivalent Thereto) and in Section 217 of the Criminal Law (Violation of Provisions Regarding Accounting and Statistical Information)
20.10.2021.
Decision of the Department of Criminal Cases, case No SKK-505/2021
Person who has committed the offence provided for in Paragraph two of Section 218 (Evasion of tax payments and payments equivalent thereto) of the Criminal Law; Unjustified finding of the aggravating circumstance provided for in Clause 11 of Paragraph one of Section 48 of the Criminal Law when imposing a punishment for evasion of tax payments and payments equivalent thereto
20.10.2021.
Decision of the Department of Criminal Cases, case No SKK-505/2021
Person who has committed the offence provided for in Paragraph two of Section 218 (Evasion of tax payments and payments equivalent thereto) of the Criminal Law; Unjustified finding of the aggravating circumstance provided for in Clause 11 of Paragraph one of Section 48 of the Criminal Law when imposing a punishment for evasion of tax payments and payments equivalent thereto
15.12.2021.
Decision of the Department of Criminal Cases, case No SKK-139/2021
Evasion of tax payments in several companies at the same time as a separate (unitary) criminal offence
21.12.2021.
Decision of the Department of Criminal Cases, case No SKK-117/2021
Criminal liability for forging of accounting documents; Aggregation of criminal offences provided for in Section 196 of the Criminal Law (Use of and exceeding authority in bad faith) and in Section 179 (Misappropriation)
21.12.2021.
Decision of the Department of Criminal Cases, case No SKK-117/2021
Criminal liability for forging of accounting documents; Aggregation of criminal offences provided for in Section 196 of the Criminal Law (Use of and exceeding authority in bad faith) and in Section 179 (Misappropriation)
17.12.2021.
Decision of the Department of Criminal Cases, case No SKK-91/2021
Content of a charge pursuant Paragraph 2 of Section 218 of the Criminal Law if the tax evasion has occurred in the form of failure to act
09.04.2021.
Decision of the Department of Criminal Cases, case No SKK-16/2021
The moment when the criminal offence provided for in Section 213 of the Criminal Law – driving into insolvency – shall be considered completed
16.02.2021.
Decision of the Department of Criminal Cases, case No SKK-15/2021
Modification of an accusation in the appellate instance court due to a change in the factual circumstances of the criminal offence without any changes in the qualification of the offence; Additional punishment provided for in the sanction of Paragraph two of Section 218 of the Criminal Law – deprivation of the right to a certain or all type of commercial activity or to a specific employment, or the right to hold a certain position
30.04.2021.
Decision of the Department of Criminal Cases, case No SKK-7/2021
Types of manifestation of the objective side of the criminal offence provided for in Section 221.2 of the Criminal Law; Competence of a first instance court in the imposition of punishment
28.01.2021.
Decision of the Department of Criminal Cases, case No SKK-2/2021
Assessment of the principle of inadmissibility of double jeopardy (ne bis in idem)
02.02.2021.
Decision of the Department of Criminal Cases, case No SKK-1/2021
Assessment of the content of a disposition of the criminal offence provided for in Section 219 of the Criminal Law; Obligation of a court in criminal proceedings regarding a criminal violation to assess the admissibility of the use of information obtained in a measure of operational activity
27.03.2020.
Decision of the Department of Criminal Cases, case No SKK-58/2020
Laundering of the financial resources acquired as a result of criminal offence provided for in Paragraph 2 of Section 218 of the Criminal Law
12.06.2020.
Decision of the Department of Criminal Cases, case No SKK-54/2020
Attempt to transportation and storage of cigarettes as goods subject to custom clearance
22.05.2020.
Decision of the Department of Criminal Cases, case No SKK-17/2020
Assessment of the subjective side of the criminal offence provided for in Paragraph two of Section 218 of the Criminal Law (Evasion of tax payments and payments equivalent thereto)
22.05.2020.
Decision of the Department of Criminal Cases, case No SKK-14/2020
Clarification of the subjective side of a criminal offence provided for in Section 217 (violation of provisions regarding accounting and statistical information) of the Criminal Law
31.10.2019.
Decision of the Department of Criminal Cases, case No SKK-373/2019
Evasion of tax payments and payments equivalent thereto; Content of the decision to hold a person criminally liable and of the prosecution speech
15.02.2019.
Decision of the Department of Criminal Cases, case No SKK-95/2019
Prizes are recognized as a declarable income within a meaning of the Paragraph two of Section 219 of the Criminal Law
09.11.2018.
Decision of the Department of Criminal Cases, case No SKK-240/2018
Determination of the value of excisable goods brought into the territory of the Republic of Latvia
21.06.2018.
Decision of the Department of Criminal Cases, case No SKK-159/2018
Person who committed evasion of tax payments and payments equivalent thereto
25.10.2018.
Decision of the Department of Criminal Cases, case No SKK-57/2018
Distinction of criminal offence provided for in Section 191 (Unauthorised Activities with Goods and Other Valuable Property Subject to Customs Clearance) of the Criminal Law from criminal offence provided for in Section 221 (Illegal Storage, Movement (Transportation) and Disposal of Alcoholic Beverages and Tobacco Products) of the Criminal Law; Goods subject to customs clearance
16.01.2018.
Decision of the Department of Criminal Cases, case No SKK-4/2018
The moment when evasion of tax payments and payments equivalent thereto shall be considered completed
08.08.2017.
Decision of the Department of Criminal Cases, case No SKK-J-405/2017
Qualification of stealing of property and illegal utilisation of means of payment
10.02.2017.
Decision of the Department of Criminal Cases, case No SKK-26/2017
Determination of material loss caused by unpaid taxes to the state in smuggling cases
09.03.2017.
Decision of the Department of Criminal Cases, case No SKK-13/2017
Inadmissibility of recovery of taxes in criminal proceeding if its recovery is being performed within administrative proceeding; entrepreneurial activities without registration
19.09.2016.
Decision of the Department of Criminal Cases, case No. SKK-496/2016
Distinction of illegal activities with financial instruments (Section 193) from fraud in an automated data processing system (Section 1771)
25.08.2016.
Decision of the Department of Criminal Cases, case No. SKK-332/2016
Illegal activities with excise goods and right to compensation for harm caused by this criminal offence to the state
21.06.2016.
Decision of the Department of Criminal Cases, case No. SKK-99/2016
Conditions of levying excise duty and compensation for the harm incurred by the country as the result of smuggling
26.05.2016.
Decision of the Department of Criminal Cases, case No SKK-51/2016
Definition of „excise duty”; right to compensation for illegal activities related to excise duty
28.04.2016.
Decision of the Department of Criminal Cases, case No SKK-5/2016
Unjustified recognition of attempt of unlawful transfer (transportation) of tobacco products as preparation for commitment of such offence
16.11.2015.
Decision of the Department of Criminal Cases, case No. SKK-542/2015
Credit fraud by illegal use of foreign means of payment – by use of the Internet banking system
26.11.2015.
Decision of the Department of Criminal Cases, case No. SKK-32/2015
Qualification of an offence in accordance with qualification feature – crime was committed by an organized group; qualification of an offence in accordance with Sections 318 (1) or 318 (2) of the Criminal Law
12.01.2015.
Decision of the Department of Criminal Cases, case No SKK-6/2015
Conditions of application of Item 4 and 5 of Transitional Provisions of the law “Amendments to the Criminal Law” of 13 December 2012
02.10.2014.
Decision of the Department of Criminal Cases, case No SKK-453/2014
Segregation of offences stipulated in Section 1931 and Section 193 of the Criminal Law
19.09.2014.
Decision of the Department of criminal Cases, case No SKK-417/2014
Assessing of harm caused, when determining punishment, in formal corpora delicti of crimes
20.11.2013.
Decision of the Department of Criminal Cases of the Senate, case No SKK-544/2013
Section 221 Paragraph One of the Criminal Law is not blanket rule
26.03.2013.
Decision of the Department of Criminal Cases of the Senate, case No SKK-3/2013
Segregation of corpora delicti of crimes stipulated in the Section 177 and the Section 218 of the Criminal Law
19.04.2012.
Decision of the Department of Criminal Cases of the Senate, case No SKK-213/2012
Giving of knowingly false information to receive subsidies, credit or other loan or during application of subsidies, credit or other loan
27.03.2012.
Decision of the Department of Criminal Cases of the Senate, case No SKK-178/2012
An offence provided in the Paragraph One Section 210 of the Criminal Law
07.03.2012.
Decision of the Department of Criminal Cases of the Senate, case No SKK-38/2012
Commitment of an offence provided in the Section 193 of the Criminal Law performed by several persons
26.01.2012.
Decision of the Department of Criminal Cases of the Senate, case No SKK-26/2012
Qualification of an offence pursuant to the Section 298 of the Criminal Law
27.10.2010.
Decision of the Department of Criminal Cases of the Senate, case No SKK-509/2010
Disposition of the Section 190.1 of the Criminal Law is not a blanket standard
20.11.2009.
Decision of the Department of Criminal Cases of the Senate, case No SKK-593/2009
Subjective side of the offence stipulated in the Paragraph One Section 219 of the Criminal Law
22.01.2009.
Decision of the Department of Criminal Cases of the Senate, case No SKK-45/2009
The offence stipulated in the Paragraph Two Section 219 of the Criminal Law – formal corpus delicti
16.01.2009.
Decision of the Department of Criminal Cases of the Senate, case No SKK-11/2009
Subjective side of the offence stipulated in the Paragraph One Section 210 of the Criminal Law
02.12.2008.
Decision of the Department of Criminal Cases of the Senate, case No SKK-627/2008
Objective side of corpus delicti of the offence stipulated in the Paragraph Two Section 218 of the Criminal Law
21.02.2008.
Decision of the Department of Criminal Cases of the Senate, case No SKK-5/2008
Property or other incomes in understanding of the Section 219 of the Criminal Law
28.08.2007.
Decision of the Department of Criminal Cases of the Senate, case No SKK-385-2007
Obligation of the prosecutor to require removal of the judge; Conflict of interests for a judge; Right of the appellate court to send the case to the first instance court for re-examination; Commercial corruption
16.05.2007.
Decision of the Department of Criminal Cases of the Senate, case No SKK-312/2007
The responsible employee of the company as a subject of criminal offense under article 196 of the Criminal Law
23.01.2007.
Decision of the Department of Criminal Cases of the Senate, case No SKK-5/2007
Banditry and arms trafficking are individually qualified offences
