20.03.2020
Latviešu Русский
Download Print
Other opportunities
Download Print

Tax laws must be clear enough especially with liability for tax offences (2/12/20)

Tax VAT
Although the State Revenue Service (“SRS”) has already changed their approach to the VAT treatment of prematurely terminated finance leases for second-hand vehicles, this article explores some of the findings made by the Supreme Court’s Administrative Division in its ruling of 10 April 2019 (case No. A420404414, SKA-54/2019) which can help us determine the VAT treatment in other situations.

Share the article

If you have any comments on this article please email them to lv_mindlink@pwc.com

Ask question