Department of Administrative Cases

The print version
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.
10 July, 2017

Application is submitted to the Constitutional Court in case regarding the refusal to list the Latvian Orthodox Autonomous Church in the register of religious organizations

On July 6, the Department of Administrative Cases of the Supreme Court suspended proceedings in the case of the religious organization "Latvian Orthodox Autonomous Church" regarding refusal to register the applicant in the register of religious organizations and their institutions. The Supreme Court decided to submit an application to the Constitutional Court regarding the compliance of provisions of Section 7, Paragraph two, and Section 8, Paragraph four of the Law on Religious Organizations, in so far as they limit the right of the ten congregations to establish a church, providing for them a ten-year re-registration period, with Sections 99 and 102 of the Constitution of the Republic of Latvia, and compliance of Section 7, Paragraph three of the Law on Religious Organizations, which provide that the congregations of one denomination can establish only one religious union (church) in the state, with Sections 91, 99 and 102 of the Constitution of the Republic of Latvia. The proceedings in the case have been suspended until the day the ruling of the Constitutional Court comes into force.
21 June, 2017

The case of bicycle service “Veloserviss” Ltd and State Revenue Service is remitted

On June 21, the Department of Administrative Cases of the Supreme Court annulled the judgment of the Administrative Regional Court, which satisfied the application of “Veloserviss” Ltd and annulled the decision of the State Revenue Service regarding the applicant's obligation to pay customs duties and penalty, and value added tax and penalty. The Supreme Court handed the case for reexamination before the Court of Appeal.
1 June, 2017

European Court of Justice is addressed in case regarding the annulment of the decision of Data State Inspectorate

On 1 June, the Department of Administrative Cases of the Supreme Court stayed proceedings in case in which Data State Inspectorate imposed on the applicant an obligation to delete a video published on the internet, in which police officers at the police station were recorded. The Supreme Court, by referring preliminary questions to the European Court of Justice, seeks to ascertain whether such person’s actions, that are dealt with in the present case, – video-recording of police officers at the police station at the time of carrying out their duties and publishing the recorded material on the internet – correspond to Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data. As well as the Supreme Court looks forward to find out whether Directive 45/46 can be interpreted in a way that that the above-mentioned actions can be considered as processing of personal data for the purposes of journalism within the meaning of Section 9 of the Directive. Proceedings in the case are suspended until the entry into force of ruling of the European Court of Justice.
23 March, 2017

Case in imposition of VAT obligations on a company carrying out transactions with precious metals is addressed to the European Court of Justice

On 21 March, the Department of Administrative Cases of the Supreme Court stayed the proceedings in the case in which the Administrative Regional Court rejected the application of the applicant for the annulment of the decision of State Revenue Service, imposing on the applicant additional value added tax obligations. Proceedings in the case are suspended until the coming into force of a preliminary ruling by the European Court of Justice.
8 February, 2017

The ruling in dispute over the refusal to list the Latvian Orthodox Autonomous Church in the register of religious organizations will be available in March

8 February, the Department of Administrative Cases of the Supreme Court in oral proceedings heard the case on cassation appeal of the religious organization “Latvian Orthodox Autonomous Church” against the judgment of the Regional Administrative Court which dismissed the application for imposition of obligation for the Register of Enterprises to enter the applicant into register of religious organizations and institutions. The Supreme Court heard the parties to proceedings and stated that a ruling on the case will be available on 10 March.
4 January, 2017

Addresses the European Court of Justice on the issue of maternity benefit calculations provided that during the whole benefit period a person has not worked in Latvia

Department of Administrative Cases of the Supreme Court (SC) in December stayed the proceedings in the case on the maternity benefit calculations provided that a person has the whole insurance period not worked in Latvia, but in institutions of the European Union.