On 22 January 2019, the Senate of the Latvian Supreme Court issued judgment SKA-76/2019 on case A420538012 concerning the VAT treatment of conference organisation services supplied by an Estonian company. The Supreme Court’s findings about the principles for charging VAT on event organisation services is contrary to a ruling the State Revenue Service (SRS) posted on their website on 13 July 2018. This article compares the judgment and the ruling in terms of arguments for measuring the taxable amount of a supply in substantially similar circumstances.
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