On 7 January 2022 the Constitutional Court ruled on case No. 2021‑06‑01, in which the Ombudsman claimed provisions of the Personal Income Tax (PIT) Act for determining traders’ taxable income are inconsistent with section 105 of the Constitution. This article explores why those provisions were challenged and what the ruling found.
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Ask questionOn 8 October 2021 the Supreme Court announced a ruling on case SKA-301/2021 regarding expenses a person incurs in repaying a mortgage on an inherited real estate (RE), which may be treated as an investment in a functionally similar RE.
On 8 November 2021 Liepaja District Administrative Court heard a petition (case A42-02059-21) to overturn a State Revenue Service (SRS) decision assessing X (the petitioner) to extra personal income tax (PIT), a late fee and a penalty for undeclared income from person Y, who actually lives with X as they take care of each other and their child without entering into a marriage.
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