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  • Taxes in a Nutshell 2021

    Main comparative corporate tax principles for Estonia, Latvia, Lithuania and Belarus. Available here: TAXES IN A NUTSHELL 2021

  • Latvia: On most recent rulings

    Publication / Jānis Taukačs

    Excise and company takeover SRS ruling (No 10-10/4612) has been published regarding coffee capsules obtained as a result of a company transfer. The Applicant’s economic activities were basically office coffee services for which the Applicant had received the status of an excise warehouse holder. An agreement had been reached that the Applicant would purchase an […]

  • What’s new at the CJEU?

    Publication / Jānis Taukačs

    VAT proportional adjustment is still possible after submission of final (annual) VAT declaration By the end of April, the EU Court of Justice started working more intensively. In this case, a Portuguese company applied VAT exemption for two years without noticing that the law had been amended and the services were subject to VAT. The […]

  • News from the Latvian courts

    Publication / Jānis Taukačs

    SLS liability for incorrect RET confirmed Let’s start from the end. On 30 April, the Senate came to a full stop, or at least a serious exclamation mark in a complicated saga involving real estate tax on expensive and quite old engineering structures. Of course, some finishing touches are still expected – the Senate opinion […]

  • Amendments to Latvian tax laws

    Publication / Jānis Taukačs

    DAC6 – obligation to notify the SRS about cross-border schemes On 20 April, we gave an account of some fresh Cabinet Regulations (No 210 of 14.04.2020) on our Facebook tax page in relation to introduction of the EU Directive in Latvia. These regulations impose a new obligation on any company to notify the SRS if the […]

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