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Chapter XIX. Criminal Offences of an Economic Nature

15.04.2021. Decision of the Department of Criminal Cases, case No SKK-94/2021 Proceeds of crime as the subject of money laundering

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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

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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

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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

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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)

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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

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04.09.2020. Decision of the Department of Criminal Cases, case No SKK-74/2020 Evasion of personal income tax payment

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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

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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

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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)

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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

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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

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05.11.2019. Decision of the Department of Criminal Cases, case No SKK-372/2019 Evasion of value added tax payment

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04.06.2019. Decision of the Department of Criminal Cases, case No SKK-111/2019 Sale of excise goods without a licence

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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

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25.09.2018. Decision of the Department of Criminal Cases, case No SKK-275/2018 Illegal storage and moving (transportation) of tobacco products

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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

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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

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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

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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

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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

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16.02.2017. Decision of the Department of Criminal Cases, case No SKK-100/2017 Object of Section 220 of the Criminal Law (Concealment of Property)

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02.02.2017. Decision of the Department of Criminal Cases, case No SKK-27/2017 Modification of a prosecution in the court of appeals

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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

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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

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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)

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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

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08.06.2016. Decision of the Department of Criminal Cases, case No SKK-323/2016 Conditions of levying excise duty on fraudulently imported goods

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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

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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

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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

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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

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27.05.2015. Decision of the Department of Criminal Cases, case No. SKK-144/2015 Determination of value of illegal goods

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14.05.2015. Decision of the Department of Criminal Cases, case No. SKK-58/2015 Determination of value of subject of smuggling of cigarettes

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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

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12.02.2015. Decision of the Department of Criminal Cases, case No SKK-12/2015 Separation of fraud from evasion from tax payments

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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

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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

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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

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03.07.2014. Decision of the Department of Criminal Cases, case No SKK-229/2014 Smuggling in large amount

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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

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15.11.2013. Decision of the Department of Criminal Cases of the Senate, case No SKK-371/2013 Prohibited business activity

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19.06.2013. Decision of the Department of Criminal Cases of the Senate, case No SKK-238/2013 Unlawful use of unknown means of payment

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30.04.2013. Decision of the Department of Criminal Cases of the Senate, case No SKK-11/2013 Segregation of tax evasion from fraud

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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

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20.12.2012. Decision of the Department of Criminal Cases of the Senate, case No SKK-446/2012 Legalisation of proceeds from crime

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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

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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

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13.03.2012. Decision of the Department of Criminal Cases of the Senate, case No SKK-83/2012 Section 193 of the Criminal Law and complicity

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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

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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

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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

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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

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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

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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

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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  

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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

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24.09.2007. Decision of the Department of Criminal Cases of the Senate, case No SKK-573/2007 Qualification of illegal activities with means of payment

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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

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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

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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

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14.06.2006. Decision of the Department of Criminal Cases of the Senate, case No SKK-300/2006 On qualification of robbery and use of means of payment  

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