The EU Court of Justice ruled that the criteria for suspension of enforcement in BUL were unlawful. This may be important for Latvian courts to apply it more widely, and to limit the SRS’s appetite.

Contents:

  • What happened?
  • Questions to the EU Court of Justice
  • Is the case admissible before the ECJ?
  • ECJ: both criteria must be assessed
  • Not only that
  • What does Latvian law say?
  • Latvian courts rarely apply provisional measures
    • Are tax disputes in Latvia only for the wealthy?
    • Are Latvian courts essentially violating EU law?

Read the full story by tax expert Jānis Taukačs here.