Blog content:
- What was the dispute about?
- Residence is a variable, not a constant
- No registration of non-residents
- Must be explained, even if the SRS does not agree from the outset
- Top 3 practical recommendations
What was the dispute about?
A person applied to the SRS with a request to recognize their non-resident status. The SRS refused, and this person challenged it in court. The Senate ultimately ruled that the SRS’s decision on whether or not a person is a Latvian tax resident is not an administrative act and therefore cannot be challenged. What does this mean?
Read the full story by tax expert Jānis Taukačs here.
