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A ECJ judgement has been issued in a VAT case. Thus, the Latvian law on the timing of input tax deduction is contrary to the EU VAT Directive. The result will improve companies’ cash flow. Contents: What did the ECJ say? Latvian law is contrary to the VAT Directive What are the consequences? Read the […]
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As this edition lands just ahead of Valentine’s Day, we start with a topic that feels seasonal but is very real for brand owners: how emotion, language and symbolism translate into protectable IP – and where they don’t. Even the most universal ideas, like love or romance, can become powerful commercial assets when shaped into […]
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Legal assistant Eliza Belova compiled the material. Energy & infrastructure The European Commission has published a Communication on the Battery Booster Strategy Published: 28 January 2026 The communication aims to strengthen the EU’s battery ecosystem by addressing mounting structural and external pressures that threaten the sector’s ability to scale and remain competitive in a rapidly […]
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Philip Baker’s lecture at Vilnius Conference provided a better understanding of the fundamentals of taxpayer rights. However, the most practical lectures were those given by the EU judge on VAT court cases and by the EC. Contents: Philip Baker (+video) The creation of the UN Tax Convention What are some examples of taxpayer rights? Sources […]
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A LAT business has a holding company in CYP (MLT, LUX, NED, etc.). What could be the tax consequences of this? And why are the holding company’s jurisdictions afraid of the questions posed to the ECJ? Contents: Typical situation What might the Latvian State Revenue Service be interested in in such situations? Capital growth Permanent […]
