Case law
Added: 31 May, 2022
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
About court cases
Useful information
Supreme Court | Senate
Brīvības bulvāris 36, Rīga, LV-1511 (Entrance from Elizabetes Street)
Telephone: 67020350
E-mail: at@at.gov.lv
Working hours
Mon - Thu: 08:15 - 17:00
Fri: 08:15 - 15:45
Follow us