About court cases

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3 July, 2018

The Regional Court shall review the case regarding the customs duty rate applicable to bicycles

On July 3, the Department of Administrative Cases of the Supreme Court annulled the judgment of the Administrative Regional Court, by which the application of SIA “Aqua Pro” for abolition of the decision of the State Revenue Service was rejected, thus imposing an obligation on the applicant to pay customs duties and value added tax, as well as an appropriate overdue charge and fine. On the basis of the preliminary ruling by the European Court of Justice, the Supreme Court ruled that the judgment of the court of appeal should be annulled and the case should be referred to the Administrative Regional Court for re-examination.
20 April, 2018

In the case of deduction of input tax, the preliminary question is referred to the Court of Justice of the European Union

On April 13, the Department of Administrative Cases of the Supreme Court, when reviewing the cassation complaint submitted by SIA “Kuršu zeme” against the judgment of the Administrative Regional Court, decided to stay the proceedings in the case and address the Court of Justice of the European Union. The Supreme Court had doubts as to the interpretation of Article 168(a) of Directive 2006/112/EC – whether this provision contains prohibition to deduct input tax solely on the basis of a conclusion on person's deliberate involvement in the execution of simulation transactions but without identifying the way how and which individuals could have obtained an unjustified fiscal advantage in the result of these transactions, as compared to a situation in which the transactions would have been executed according to their actual circumstances. Therefore, the Supreme Court considers that the preliminary question should be referred to the Court of Justice of the European Union. The proceedings in the case are stayed until the Court of Justice of the European Union gives a ruling on the question referred.
7 March, 2018

Court suspends the consideration of application regarding the decision of the Minister of the Interior to prohibit a person from entering the Republic of Latvia

On 7 March, the Department of Administrative Cases of the Supreme Court initiated the oral proceedings on application for the annulment of the decision of the Minister of the Interior of the Republic of Latvia of 5 August 2015, which prohibits the applicant – a citizen of the Russian Federation from entering the Republic of Latvia. At the hearing, the court heard the parties to proceedings – the applicant's representative, the representatives of the Ministry of the Interior, the Security Police and the Prosecutor General’s Office. Taking into account that the applicant's representative at the hearing expressed his desire to get acquainted with the opinion of the Security Police, on the basis of which the Minister of the Interior adopted the contested decision, the Court decided to stay the proceedings, thus allowing the applicant's representative to turn to the Security Police and request special permission to access the state secret to become acquainted with specific opinion. The proceedings are stayed for an indefinite period of time.
7 February, 2018

Dispute between AKKA/LAA and the Competition Council on the penalties imposed on the association is referred for re-examination

On 6 February, the Department of Administrative Cases of the Supreme Court annulled the judgment of the Administrative Regional Court in the case of dispute between "Copyright and Communication Consulting Agency/Latvian Authors Association" (hereinafter - AKKA/LAA) and the Competition Council regarding the fine of 45 645.83 LVL imposed on the association for abuse of a dominant position – unfair pricing. The Supreme Court referred the case for the re-examination in the Administrative Regional Court as a court of first instance.
17 January, 2018

Judgment in the case on method applicable to determine customs value of goods is left unchanged

On January 16, the Department of Administrative Cases of the Supreme Court left unchanged judgment of the Administrative Regional Court, with which the decision of the State Revenue Service imposing an obligation on the applicant to pay the customs duty, the anti-dumping duty and value added tax, was canceled. The Supreme Court found that the conclusions of the judgment of the Regional Court on significant deficiencies in the administrative act issued by the State Revenue Service were justified.
8 January, 2018

The ruling in the case on a small hydroelectric power plant’s right on compensation will be available in February

On 8 January, the Department of Administrative Cases of the Supreme Court at proceeded to review a cassation claim submitted by the applicant SIA “Grev” regarding the rights of small hydroelectric power plant to receive compensation for loss from the Public Utilities Commission. The Supreme Court has closed the case and established that the judgment will be available on 7 February.
5 January, 2018

Ruling in a dispute between AKKA/LAA and the Competition Council on the penalties imposed on the association will be available at the beginning of February

On 5 January, the Department of Administrative Cases of the Supreme Court extended the availability period (until 6 February) of the decision in the case regarding the dispute between "Copyright and Communication Consulting Agency/Latvian Authors Association" (hereinafter - AKKA/LAA) and the Competition Council. The court heard the case last year on 6 December in accordance with cassation complaints filed by AKKA/LAA and the Competition Council in the dispute about the sanction of LVL 45 645.83 applied to the association. The court heard the parties to the proceedings on the cassation complaints filed and the answers provided by the Court of Justice of the European Union to the questions referred by the Supreme Court in the case.
19 December, 2017

Proceedings are suspended and the Court of Justice of the European Union is addressed regarding the case on the customs value of imported medicines

On December 15, the Department of Administrative Cases of the Supreme Court suspended legal proceedings in the case initiated on the basis of the application of SIA “Oriola Rīga” for cancellation of the decision of the State Revenue Service, whereby additionally to contribution to the budget the applicant shall pay the value added tax, late payment money and fine. The Supreme Court decided to refer a question to the Court of Justice of the European Union for a preliminary ruling. The proceedings are suspended until the judgment of the Court of Justice of the European Union enters into force.
29 August, 2017

In the absence of a legal link with the consignor or the consignee, the standard rate of value added tax shall be applicable to the service related to transit procedure

On August 29, the Department of Administrative Cases of the Supreme Court left unamended the judgment of the Administrative Regional Court which dismisses the application for the annulment of the decision of the State Revenue Service in the part where the applicant had been charged additional value added tax payment. The Supreme Court acknowledges that in the case of a service provided by the applicant there is no direct connection with the consignor or the consignee, therefore the conclusion of the court of appeal is based on the fact that the exemption from value added tax included in Section 7, Paragraph one, Clause 2 of the Law "On Value Added Tax" could not be applied and the service provided by the applicant is subject to the standard rate of value added tax applicable during the period in question.
25 August, 2017

The Supreme Court finds it reasonable to grant retirement pension on preferential terms to person who takes care of disabled child

On August 25, the Department of Administrative Cases of the Supreme Court left unamended the judgment of the Administrative Regional Court in part which satisfies the application for granting a retirement pension on preferential terms to a person who takes care of a disabled child. By a judgment of the court of appeal, the State Social Insurance Agency was instructed to grant the applicant a retirement pension on preferential terms from July 18, 2012. In the judgment, the Supreme Court states that the Regional Court in its decision has correctly recognized the applicant's right to early retirement pension, taking into account that the applicant’s child has signs of disability recognized by the Ministry of Health of the Republic of Latvia’s Order No. 214 of September 17, 1990. Such signs of disability were detected when child was seven years and ten months old and remained unchanged until the age of 18.