3 July, 2018
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
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
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
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
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
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
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.