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General provisions

19.05.2021. Decision on Ancillary Complaint of the Department of Administrative Cases, case No SKA-984/2021 Clarification of the purpose of the application; Inadmissibility of an application regarding the imposition of an obligation on the State Revenue Service to conclude an administrative agreement with the taxpayer; Protection of the successor in the case of recovery of a previously established tax obligation

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19.05.2021. Decision on Ancillary Complaint of the Department of Administrative Cases, case No SKA-984/2021 Clarification of the purpose of the application; Inadmissibility of an application regarding the imposition of an obligation on the State Revenue Service to conclude an administrative agreement with the taxpayer; Protection of the successor in the case of recovery of a previously established tax obligation

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23.04.2021. Decision on Ancillary Complain of Administrative Cases, case No SKA-933/2021 Obligation of the taxpayer to comply with the material and formal requirements of entries in the accounting registers

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22.02.2021. Judgment of the Department of Administrative Cases, case No SKA-522/2021 Application of time-limit prescribed in article 28 part 3.2 of law “On taxes and Duties”

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03.04.2020. Decision on Ancillary Complain of the Department of Administrative Cases, case No SKA-935/2020 Appeal of delayed tax payments calculated during the process of legal protection

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16.12.2020. Judgment of the Department of Administrative Cases, case No SKA-481/2020 Application of the preconditions for the inclusion of a person in the list of risk persons

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29.10.2020. Judgment of the Department of Administrative Cases, case No SKA-386/2020 Legal consequences of the decision on the inclusion of an address in the list of risk addresses and judicial review of the decision in administrative court

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21.12.2020. Judgment of the Department of Administrative Cases, case No SKA-246/2020 Deletion of a person from the list of risk persons because he has put an end to the infringement

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17.11.2020. Judgment of the Department of Administrative Cases, case No SKA-201/2020 Circumstances to be assessed when deciding on the right of taxpayer to submit new evidence during the court proceeding

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13.02.2020. Judgment of the Department of Administrative Cases, case No SKA-158/2020 Interpretation of the words „have been violated” in the second paragraph of Section 23 of the Law on Taxes and Duties; Judicial review of an administrative act in which the authority refers to another institution’s decision/fact in its adoption procedure

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20.02.2020. Judgment of the Department of Administrative Cases, case No SKA-156/2020 Legal nature of the period within which the taxpayer can claim the refund of overpaid taxes

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18.02.2020. Judgment of the Department of Administrative Cases, case No SKA-80/2020 Suspension of economic activity of a taxpayer, if it has not provided the State Revenue Service with the requested information

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08.07.2020. Judgment of the Department of Administrative Cases, case No SKA-78/2020 Admissibility of adjustments to the declaration of the micro-enterprise taxpayer

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04.11.2020. Judgment of the Department of Administrative Cases, case No SKA-64/2020 Situations when the penalty for personal income tax and state social insurance payments is calculated at triple; Freedom of the parties to choose the type of contract for the performance of certain works (tasks) and the right of the State to verify whether an employment relationship have actually been established

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30.09.2020. Judgment of the Department of Administrative Cases, case No SKA-58/2020 Consideration of the principle of proportionality in determining sanctions for infringements of a taxable person

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30.10.2020. Judgment of the Department of Administrative Cases, case No SKA-53/2020 Application of a reduced tax fine

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27.05.2020. Judgment of the Department of Administrative Cases, case No SKA-40/2020 Listing of the person responsible for the suspension of the economic activities of the commercial company as persons at risk

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10.07.2020. Judgment of the Department of Administrative Cases, case No SKA-23/2020 Subject of proof in cases regarding the amount of income of the employee, if the State Revenue Service has specified the income of the employee

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20.12.2019. Decision on Ancillary Complain of the Department of Administrative Cases, case No SKA-1724/2019 Legal nature of the decision to start the tax audit

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20.12.2019. Judgment of the Department of Administrative Cases, case No SKA-244/2019 Obligation of the taxpayer to participate

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17.04.2019. Judgment of the Department of Administrative Cases, case No SKA-229/2019 Interpretation of the “date when tax fell due” when attributing status of “persons deemed at risk”

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05.11.2019. Judgment of the Department of Administrative Cases, case No SKA-173/2019 Administrative Court has no right to amend the administrative acts of the tax administration

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27.06.2019. Judgment of the Department of Administrative Cases, case No SKA-152/2019 Consideration of usefulness before a decision on the inclusion of a person in the list of persons deemed at risk

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29.11.2019. Judgment of the Department of Administrative Cases, case No SKA-29/2019 Extension of the tax audit period

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08.02.2018. Decision on Ancillary Complain of the Department of Administrative Cases, case No SKA-892/2018 The legal nature of the carry of tax debt

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31.10.2018. Judgment of the Department of Administrative Cases, case No SKA-394/2018 Status of the information contained in the Electronic Declaration System (EDS); Admissibility of the disclosure of information about taxpayers

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16.11.2018. Judgment of the Department of Administrative Cases, case No SKA-307/2018 Inclusion of a person in the list of risk persons based on several criteria

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10.10.2018. Judgment of the Department of Administrative Cases, case No SKA-146/2018 Courts competence to determine the period during which the overpayment of taxes has occurred; Duty of the taxpayer to substantiate the claim for the refund of the tax overpayment

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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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20.02.2018. Judgment of the Department of Administrative Cases, case No SKA-17/2018 Application of the principle of market price to interrelated companies; Use of the guidelines of the Organisation for Economic Co-operation and Development; Ascertainment of the nature of the provided service as a precondition for the application of the addition cost method

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20.02.2018. Judgment of the Department of Administrative Cases, case No SKA-17/2018 Application of the principle of market price to interrelated companies; Use of the guidelines of the Organisation for Economic Co-operation and Development; Ascertainment of the nature of the provided service as a precondition for the application of the addition cost method

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21.03.2017. Judgment of the Department of Administrative Cases, case No SKA-599/2017 Establishing criterion of the person of risk by its legal status

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07.12.2017. Judgment of the Department of Administrative Cases, case No SKA-388/2017 Regarding decisions of the State Revenue Service subject to assessment of the administrative court are only disputes concerning the duty to pay 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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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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21.11.2017. Judgment of the Department of Administrative Cases, case No SKA-75/2017 Interpretation of Article 33.[2] of the Law „On Taxes and Duties”

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29.12.2016. Judgment of the Department of Administrative Cases, case No SKA-1305/2016 Interpretation of Section 16.1, paragraph 1.1 of the Law „On State Social Insurance”

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07.06.2016. Judgement of the Department of Administrative Cases, case No SKA-580/2016 Applicable norms of law for tax execution procedure of insolvent person

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07.07.2016. Judgement of the Department of Administrative Cases, case No SKA-242/2016 Evaluation of operation of public benefit organization

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23.12.2015. Decision of the Department of Administrative Cases, case No SKA-1527/2015 Legal nature of registering of an individual in tax (fees) debtors’ register

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07.10.2015. Decision of the Department of Administrative Cases, case No SKA-1054/2015 Legal nature of a decision of the State Revenue Service regarding extinguishment of tax debt

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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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25.06.2015. Judgement of the Department of Administrative Cases, case No SKA-350/2015 Right of the State Revenue Service to perform verification of validity of claimed sum of overpaid tax

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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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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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31.03.2015. Judgement of the Department of Administrative Cases, case No. SKA-75/2015 Repayment of tax debt if decision on recovery of delayed tax payment is not adopted

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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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22.12.2014. Judgement of the Department of Administrative Cases, case No SKA-535/2014 Authority of the State Revenue Service to annul object of mandatory payments of state social insurance and information provided on payments included in report of a self-employed individual, if information contains data on non-existing object of payments

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20.11.2014. Judgement of the Department of Administrative Cases, case No. SKA-498/2014 Validity of legislative provisions in time; authority of a court, when deciding on abatement of unfavourable administrative act

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02.07.2014. Judgement of the Department of Administrative Cases, case No. SKA-495/2014 Intertemporal application of legal norms in determination of a tax penalty

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09.04.2014. Decision of the Department of Administrative Cases, case No SKA-148/2014 Obligation of a tax payer to provide information to tax administration

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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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10.04.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-149/2013 Right of a person to request refund or diversion of overpaid tax to cover regular tax payments

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01.02.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-95/2013 Obligation of the State to reimburse losses to an individual, if taxes were recovered without reason

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11.01.2013. Judgement of the Department of Administrative Cases of the Senate, case No SKA-15/2013 Regarding a case as equal to a criminal case for the purpose of the European Convention for the Protection of Human Rights and Fundamental Freedoms; application of principle of inadmissibility of double jeopardy

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17.12.2012. Judgement of the Department of Administrative Cases of the Senate, case No SKA-171/2012 Right of the State Revenue Service to perform repeated audit for concrete period; tax payer’s obligation to prove forming of cash reserves

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27.11.2009. Judgement of the Department of Administrative Cases of the Senate, case No SKA-351/2009 Right to prolong term to adopt a decision on results of tax audit

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04.06.2009. Judgement of the Department of Administrative Cases of the Senate, case No SKA-192/2009 Obligation to declare cash transactions \

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25.09.2008. Judgement of the Department of Administrative Cases of the Senate, case No SKA-502/2008 On settlement contract in tax law

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13.10.2008. Judgement of the Department of Administrative Cases of the Senate, case No SKA-327/2008 Decision of the State Revenue Service about non-actionable recovery of tax debt is turned to enforcement of an administrative act, and control over this decision in the court should be performed in accordance with legal standards regulating rule of law of enforcement of administrative acts

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21.09.2007. Judgement of the Department of Administrative Cases of the Senate, case No SKA-367/2007 Substantiation of an administrative act – the obligation of the State Revenue Service to indicate in its decision, how total amount of tax debt  has been calculated

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14.06.2007. Judgement of the Department of Administrative Cases of the Senate, case No SKA-241/2007 Commensurateness of a fine in tax cases; changing of amount of a fine; interpretation of the Paragraph Six Section 253 of the Administrative Procedure Law and interpretation of the Item 6 Section 16 of the law “On Taxes and Fees”

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07.06.2007. Judgement of the Department of Administrative Cases of the Senate, case No SKA-238/2007 Error of an administration may not cause unjust unfavourable results to an individual; principle of justice, principle of legal confidence and principle of good management

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24.04.2007. Judgement of the Department of Administrative Cases of the Senate, case No SKA-183/2007 Cancellation of an administrative act due to its incommensurateness (violation of a principle of commensurateness); right of the court to amend an administrative act appealed and interpretation of the Paragraph Six Section 253 of the Administrative Procedure Law

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20.12.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-543/2006 General director of the State Revenue Service, when examining an application of contest, may calculate bigger tax debt than calculated by the lowest instance, but not the biggest fine (prohibition of reformatio in peius)

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10.02.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-73/2006 On interpretation of Item 16 Paragraph Two Section 10 of the law “On the State Revenue Service” – prerequisites to set in so that the SRS could use right to pass a decision to provide enforcement of a claim to be filed (filed) in a court and of a decision of a servant of the State Revenue Service, applying security for a claim also prior to beginning of a payment term stated either in the law or in the decision 

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09.05.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-52/2006 On the principle applied in imposition of a punishment, which states that a legal standard should clearly enough define an obligation, for non-execution of which an individual may be imposed a punishment and on validity of an administrative act with continuous impact in case, if a legal standard, which served as ground for issue of an administrative act, became invalid

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01.02.2006. Judgement of the Department of Administrative Cases of the Senate, case No SKA-2/2006 On status of a tax debtor and legal effects of suspension of enforcement of an administrative act, as well as on concept “specification of a tax amount”

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04.07.2005. Judgement of the Department of Administrative Cases of the Senate, case No SKA-222/2005 On storage of fuel in place, which is not indicated in a licence

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09.11.2004. Judgement of the Department of Administrative Cases of the Senate, case No SKA-198/2004 On moment of origination of insolvency, administration costs and regular tax payments

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