The national legislation of certain member states, including Latvia, does not give a taxable person established in another member state the right to recover VAT as a taxable person registered in another member state if the person registers for Latvian VAT. This article explores some of the findings made in the Regional Administrative Court’s ruling of 28 January 2021 on case No. A420147918, which has now taken effect.
Silver level subscribers have access to full content, including articles and archive, useful resources, as well as subscribers have an opportunity to ask questions to PwC consultants.
For Bronze level subscribers and Free trial users access to certain sections of MindLink.lv will be limited.
Detailed information in section "Subscribe".
Subscribe Sign in
If you have any comments on this article please email them to lv_mindlink@pwc.com
Ask question
