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Value added tax

11.06.2021. Judgment of the Department of Administrative Cases, case No SKA-532/2021 Appropriate clarification of circumstances if the characteristics of abuse of system of taxation or fraud are not clear

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22.03.2021. Judgment of the Department of Administrative Cases, case No SKA-123/2021 Admissibility of the application of a reduced tax rate to specific categories of medical products

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14.04.2021. Judgment of the Department of Administrative Cases, case No SKA-93/2021 Application of the 0% rate of value-added tax for the supply of goods in the European Union

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12.03.2021. Judgment of the Department of Administrative Cases, case No SKA-49/2021 Principle of objective investigation in administrative procedure; Admissibility of circumstantial evidence use in cases of input tax deductions

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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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04.03.2021. Judgment of the Department of Administrative Cases, case No SKA-32/2021 Rights of deduction of the input tax on intermediation services

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12.10.2020. Judgment of the Department of Administrative Cases, case No SKA-464/2020 Time of collection of value added tax; Calculation of value added tax if the conditions of the customs procedure are not respected

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12.10.2020. Judgment of the Department of Administrative Cases, case No SKA-464/2020 Time of collection of value added tax; Calculation of value added tax if the conditions of the customs procedure are not respected

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13.10.2020. Judgment of the Department of Administrative Cases, case No SKA-403/2020 Competence of the court in the examination of a decision on the exclusion of a taxpayer from the value added taxpayer register; Provision of false information in the declaration as a basis for exclusion of a taxpayer from the value added taxpayer register

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13.10.2020. Judgment of the Department of Administrative Cases, case No SKA-403/2020 Competence of the court in the examination of a decision on the exclusion of a taxpayer from the value added taxpayer register; Provision of false information in the declaration as a basis for exclusion of a taxpayer from the value added taxpayer register

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26.11.2020. Judgment and Ancillary Court Decision of the Department of Administrative Cases, case No SKA-122/2020 Right of a taxpayer to make an adjustment for the value added tax for lost debts and the limitation of this right

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30.06.2020. Judgment of the Department of Administrative Cases, case No SKA-93/2020 Refund of value added tax wrongly paid by a foreign company

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30.06.2020. Judgment of the Department of Administrative Cases, case No SKA-92/2020 Existence of the deal and clarification of its elements in the application of the value added tax

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28.05.2020. Judgment of the Department of Administrative Cases, case No SKA-54/2020 Infringement of conditions of the authorization of the customs procedure „inward processing” as a basis for a custom tax debt; Application of value added tax to products imported in the customs procedure „inward processing” exceeding the quantity specified in the permit

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27.03.2020. Judgment of the Department of Administrative Cases, case No SKA-50/2020 Application of the reduced rate of value added tax for the supply of heating

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26.03.2020. Judgment of the Department of Administrative Cases, case No SKA-14/2020 Value added tax on rental deals of real estate; Obligation of a person who has not registered as a performer of economic activity to register in the Value Added Tax Register if the value of his deals reached the threshold specified in the law

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26.03.2020. Judgment of the Department of Administrative Cases, case No SKA-14/2020 Value added tax on rental deals of real estate; Obligation of a person who has not registered as a performer of economic activity to register in the Value Added Tax Register if the value of his deals reached the threshold specified in the law

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21.05.2019. Judgment of the Department of Administrative Cases, case No SKA-631/2019 Interpretation of the concept of „transfer of undertaking” in the context of value added tax

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01.03.2019. Assignment Hearing Decision of the Department of Administrative Cases, case No SKA-350/2019 Circumstances to be clarified for denying the right to deduct the value added tax

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22.01.2019. Judgment of the Department of Administrative Cases, case No SKA-76/2019 Right of a foreign merchant to request refund of paid value added tax for received services in Latvia

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10.04.2019. Judgment of the Department of Administrative Cases, case No SKA-54/2019 Duty to pay value added tax in case of termination of a contract on lease of a used car

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17.09.2019. Judgment of the Department of Administrative Cases, case No SKA-24/2019 Assessment of the chain of consecutive sales transactions in cases relating to the deduction of input tax

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26.04.2019. Judgment of the Department of Administrative Cases, case No SKA-16/2019 Deduction of input value added tax on advance payment

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22.11.2019. Judgment of the Department of Administrative Cases, case No SKA-5/2019 Limits of the obligation of the taxpayer to check the counterparty in relation to the exclusion of the right to deduct the value added tax

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28.08.2018. Judgment of the Department of Administrative Cases, case No SKA-296/2018 Application of the special value-added tax regime (profit share regime) in transactions of used precious metal products

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16.05.2018. Judgment of the Department of Administrative cases, case No SKA-44/2018 Circumstances to be clarified in appreciation of the right to deduct input value added tax in court

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14.05.2018. Judgment of the Department of Administrative Cases, case No SKA-11/2018 Control of the proportionality of the transfer of overpaid value added tax

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29.12.2017. Judgment of the Department of Administrative Cases, case No SKA-315/2017 The use of the purchased goods or received services in a transaction with value added tax as a precondition for deduction of pre-tax; Right to deduct pre-tax for accomplished preparatory work; The right of the State Revenue Service to check validity of the tax overpayment in the case of insolvency of the taxpayer; The State Revenue Service shall not realize its potential rights of claim outside of the procedure provided by the Insolvency Law; The court of general jurisdiction has jurisdiction over the action of the State Revenue Service as a creditor in the insolvency proceeding

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27.05.2016. Judgement of the Department of Administrative Cases, case No SKA-240/2016 Economic activity within the meaning of the Law On Personal Income Tax and the Law On Value Added Tax

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11.04.2016. Judgement of the Department of Administrative Cases, case No SKA-45/2016 Prerequisites for application of 0% rate of value-added tax, if goods, having been issued for free circulation, have been transferred to another Member State

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01.03.2016. Judgement of the Department of Administrative Cases, Case No SKA-5/2016 Related persons for the purpose of the Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code

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24.11.2015. Judgement of the Department of Administrative Cases, case No SKA-508/2015 Assessment of documents substantiating pre-tax deduction

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14.08.2015. Judgement of the Department of Administrative Cases, case No. SKA-238/2015 Right to deduct pre-tax for transactions between affiliated companies

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07.12.2015. Judgement of the Department of Administrative Cases, case No. SKA-95/2015 Tax payer’s right to increase of overpayment of value added tax to be refunded from the stipulated regular term of refund of overpaid value added tax

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21.01.2015. Judgement of the Department of Administrative Cases, case No SKA-86/2015 (CHANGE OF CASE-LAW) Right of tax administration to perform repeated  thematic inspection and tax audit

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26.03.2015. Judgement of the Department of Administrative Cases, case No. SKA-16/2015 Action of a payer of value added tax, if before receipt of service payments were made and pre-tax was deducted for the service, which, however, was not provided later

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18.07.2014. Decision of the Department of Administrative Cases, case No SKA-908/2014 Right of a person to appeal against refusal to annul the notification on purchase of vehicle and payment of value-added tax

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09.12.2014. Judgement of the Department of Administrative Cases, case No SKA-632/2014 Term for verification performed by the State Revenue Service regarding overpayment of taxes

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25.03.2014. Judgement of the Department of Administrative Cases, case No. SKA-41/2014 (CHANGE OF CASE-LAW) Obligation of a tax payer to pay delay payment in case customs tax occurs

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06.02.2014. Judgement of the Department of Administrative Cases, case No SKA-34/2014 Application of value added tax rate of 0% after turning of products out for free circulation; legal influence of invalid administrative act

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07.11.2013. Decision of the Department of Administrative Cases of the Senate, case No SKA-1006/2013 Legal character of the decision of the State Revenue Service to cancel tax overpayments

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27.12.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-669/2013 Interpretation of Item 133 of Transitional Provisions of the law “On Taxes and Fees”

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27.11.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-430/2013 Segregation of economic activity from selling of personal property

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01.02.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-77/2013 Unjustified request for value added tax

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14.01.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-49/2013 Right to apply procedure of application of value added tax established in Regulations No 292 of the Cabinet of Ministers of 13.04.2004 “Procedure of Application of Value Added Tax in Operations with Second-hand Items, Works of Art, Collectibles and Antiquities”

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07.05.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-14/2013 and separate opinion of the senator Jautrite Briede   Right of the State Revenue Service to prohibit to deduct amounts of value added tax paid in pre-tax

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21.05.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-5/2013 Substantiation of refusal to register tax payer in register of persons chargeable with value added tax

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08.10.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-453/2012 Restrictions on use of personal possessions of individuals, which has been imported, when changing place of residence to the Community 

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18.06.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-243/2013 Interpretation of the EU law

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27.09.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-202/2012 Verification of authenticity of data included in certificate of origin of goods; force of legal standards on fine in tax law in a period of time

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02.07.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-199/2012 Verification of substantiation of administrative act in a court

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08.06.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-178/2012 Right to deduct pre-tax for goods providing comfortable working conditions

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17.04.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-162/2012 Limitation of right to deduct pre-tax of the value added tax

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02.03.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-65/2012 Right of an individual to demand observation of internal legal standards

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08.10.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-10/2012 Characteristic features of economic activity; amount of penalty

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17.12.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-8/2012 Right of the State Revenue Service to defer payment of part of overpaid value added tax

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25.11.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-447/2011 Refund of taxes overpaid by liquidated branch of a foreign company

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20.05.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-151/2011 Shortage caused by larceny in understanding of the law “On Corporate Income Tax”; reference of the Section 2 of the law “On Value Added Tax” to a larceny

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19.04.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-90/2011 Results of non-observation of requirements on source document processing

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10.02.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-55/2011 Issue of goods for free circulation as prerequisite of obtaining of a status of imported goods

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21.03.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-9/2011 Right to pre-tax deduction for costs of elimination of economic activity

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03.02.2011. Judgement of the Department of Administrative Cases of the Senate, case No SKA-7/2011 Restriction of right to deduct value added tax paid in pre-tax

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02.06.2010. Judgement of the Department of Administrative Cases of the Senate, case No SKA-211/2010 System of deduction of pre-tax of value added tax; principle of tax neutrality; good faith of a tax-payer

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28.05.2009. Judgement of the Department of Administrative Cases of the Senate, case No SKA-108/2009 Right to tax refund, if period of tax refund has been decreased in the law

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14.11.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-432/2006 On cases, when an administrative act  is to be cancelled and when it is not due to imperfections of substantiation

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27.10.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-366/2006 On substantiation of imposition of a fine

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26.09.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-323/2013 Information to be included in the tax invoice

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30.08.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-213/2005 On pre-tax deduction right according to Item 1 Paragraph One Section 10 of the law “On Value Added Tax”

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04.07.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-208/2005 On right to a pre-tax deduction

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03.05.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-103/2005 On obligations, responsibility of an individual and meaning of counterfeit invoice in deduction of pre-tax, as well as on obligations of a court, when adjudicating a case about substantiation of deduction of pre-tax

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24.08.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-96/2004 So that tax payer would get right to use pre-tax deduction, he/she should be able to present evidences established in the law  

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24.08.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-93/2004 On application of Paragraph Two Section 15 of the law “On Value Added Tax”  

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06.04.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-24/2004 Way-bill for transportation of timber, which contains untruthful information, may not serve as a tax invoice. The fact that business partner was responsible for processing of a way-bill, doesn’t release from an obligation to observe legal standards regulating procedure of tax calculation and payment

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