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Case law

Added: 31 May, 2022

01.01.1970.

Added: 14 April, 2022

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

Added: 14 April, 2022

22.11.2021. Judgment of the Department of Administrative Cases, case No SKA-201/2021

Building land can be recognized as a functionally similar immovable property

Supreme Court | Senate

Brīvības bulvāris 36, Rīga, LV-1511 (Entrance from Elizabetes Street)