Does the land owner – a taxable person registered for Latvian VAT – have a right to demand payment of VAT in a forced lease of land? And should the amount of VAT be included in or paid on top of the rent? In this article we are looking for answers.

On 28 September the European Commission announced a new action plan for the Customs Union aimed at making EU Customs smarter, more innovative and more efficient over the next four years. This article explores how these measures are to strengthen the significant role the Customs Union has to play.

Having governed matters of administrative liability, including tax-related, for almost 35 years, the Latvian Code of Administrative Offences ceased to apply on 1 July 2020 and was replaced by the Administrative Liability Act (“ALA”) as part of Latvia’s sweeping administrative liability reform. ALA is not merely an improved version of the old Code – the structure and rules of the new Act are substantially different, so the first glance might cause some confusion. This article explains where to look for descriptions of various offences and what administrative liability is prescribed for tax violations, as well as giving an overview of other related matters.

In 2019, the Estonian Ministry of Finance drafted proposals for amending the Income Tax Act to regulate the taxation of income earned by foreign temporary workers (non-residents) from employment in Estonia. The amendments were expected to take effect from 1 January 2020 but they did not.

By 30 March 2019, two years will have passed since the UK announced its intention of leaving the EU to the European Council. So the UK is to become a non-EU country at the end of March 2019, unless the withdrawal agreement specifies a different date. This article looks at some of the changes Brexit will make to the current tax treatment.

One of the general obligations under the Taxes and Duties Act requires that a taxpayer who conducts or starts an economic activity should periodically update or provide information about his core activity. This article explores how this obligation should be carried out.

In March 2017, the Estonian parliament amended the Taxation Act with effect from 1 April 2017. This article provides an overview of the main changes.

According to Latvian legislation, transfer pricing methods must be used in determining the value of goods for corporate income tax purposes because a reference to those methods is made in Cabinet Regulation No. 556 on the Application of Provisions of the Corporate Income Tax Act. However, when Latvian taxpayers buy goods from related suppliers incorporated outside EU/EEA countries, transfer pricing (TP) can also affect customs values and customs duties.