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Evidence

27.01.2021. Judgment of the Department of Administrative Cases, case No SKA-36/2021 Circumstances to be accessed when dealing with the matter of fraud punishable by administrative sanctions; Prove of malicious action of a taxpayer

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23.03.2020. Judgment of the Department of Administrative Cases, case No SKA-421/2020 Obligation of the court to obtain all possible evidence to recognize the existence of a causal relationship in the case of a claim for compensation from the Medical Treatment Risk Fund; Borders of the competence of the administrative courts in determination of amount of compensation to be paid from the Medical Treatment Risk Fund

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09.04.2020. Judgment of the Department of Administrative Cases, case No SKA-83/2020 Criteria for selection of an expert; Content of the expert’s opinion

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09.04.2020. Judgment of the Department of Administrative Cases, case No SKA-83/2020 Criteria for selection of an expert; Content of the expert’s opinion

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10.09.2020. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-74/2020 Identification of the professional activity of sworn attorney as an economic activity and taxation of income on personal income tax; Required qualities of the evidence to enable the evidence to be used

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07.04.2020. Judgment of the Department of Administrative Cases, case No SKA-73/2020 Admissibility of the written testimony; Restrictions of access to the case files and appeal of such restrictions; Application of restriction of access to the case file due to the personal data contained in it; Admissibility of evidence of testimonies given by persons in criminal proceedings and in other administrative proceedings

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26.06.2019. Judgment of the Department of Administrative Cases, case No SKA-453/2019 Distribution of the obligation of proof between the person and Health Inspectorate in the dispute regarding compensation from the Medical Treatment Risk Fund; Standard of proof in determining causation in cases regarding the right of the patient to compensation from the Medical Treatment Risk Fund

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31.10.2019. Judgment of the Department of Administrative Cases, case No SKA-290/2019 Arguments to reject the request for a summoning of a witness

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22.11.2019. Judgment of the Department of Administrative Cases, case No SKA-45/2019 Judicial settlement of the question of admissibility of evidence in court

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22.03.2018. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-162/2018 The requirements for construction expert-examination do not apply to expertise of the product (service) in ensuring the protection of consumer rights

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13.02.2018. Judgment of the Department of Administrative Cases, case No SKA-92/2018 Separation of jurisdiction of the Court’s first, appeal and cassation instance; Distribution of the obligation of proof between the taxpayer and the tax administration

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25.06.2015. Judgement of the Department of Administrative Cases, case No SKA-801/2015 Tax payer’s duty of participation in the audit

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01.06.2015. Judgement of the Department of Administrative Cases, case No SKA-355/2015 Determination of fraud of value-added tax in data compliance verification; right to submit and acquire evidence

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05.06.2015. Judgement of the Department of Administrative Cases, case No. SKA-102/2015, and separate opinions of judges Dace Mita, Vesma Kakste and Rudite Vidusa  Tax payer’s obligation to provide evidence on cash savings; calculation of term of audit and consequences of delay thereof

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30.11.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-578/2012 Admissibility of an attestation of an applicant

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09.11.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-443/2012 Substantiation of an administrative act and verification of that in a court

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13.04.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-100/2012 Means of proving in administrative procedure; right of a court of higher instance to join argumentation of a ruling of a court of lower instance

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13.05.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-210/2011 Validity of administrative acts in time; legal character of decision about making an entry in the commercial register; evidences to be submitted in the Register of Enterprise; an expert in administrative proceedings in an institution; authority of institutions in procedure of appeal against an administrative act; final registration of an administrative act 

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03.03.2009. Judgement of the Department of Administrative Cases of the Senate, case No SKA-48/2009 On violation of the presumption of innocence and assessment of evidence

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06.11.2008. Judgement of the Department of Administrative Cases of the Senate, case No SKA-705/2008 On application of a disciplinary punishment to a civil servant; admissibility of reading of an alcometre as evidence, if an alcometre was not verified in term established by the Cabinet of Ministers 

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07.06.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-176/2005 On violation of procedural legal standards as a ground to quash the verdict of a regional court and on assessment of evidences

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08.02.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-18/2005 On assessment of evidences in a court

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