European UnionLatvia ECJ Case C-1/18 (Orgibalt Riga) – Judgment – Customs value; Similar goods; Price adjustments; Discounts 4 days ago
European UnionLatvia ECJ Case C‑329/18 (SIA Altic) – Opinion – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud 1 month ago
Latvia Domestic reverse charge VAT mechanism will no longer apply to the supply of services related to metal products 6 months ago
Latvia Input VAT deduction for passenger cars (Latvia has applied for an extension of authorisation) 7 months ago
European UnionLatvia European Commission proposes extending authorization of Latvia to restrict right to deduct input VAT in relation to passenger cars 8 months ago
Latvia Ministry of Finance is planning to reduce the country’s value-added tax on food services from 21% to 12% 11 months ago
European UnionLatvia ECJ Case C-273/18 (Kursu zeme) – Questions – Input VAT allowed when fraud but no tax loss? 12 months ago
European UnionLatvia ECJ Case C-154/17 (E LATS) – Judgment – Second-hand goods containing precious metals/stones 12 months ago
Latvia EU formal notice: Latvian domestic reverse charge for construction products, consumer electronics and household appliances. Not allowed as products are not listed in Directive 12 months ago
Latvia European Commission refused to approve a request by Latvia to introduce an anti-VAT fraud domestic reverse charge mechanism, which would have applied to sales of consumer electronics and electrical household appliances. 29 January 2018
Latvia Latvia – As of 1 January 2018 the reverse charge will apply to all construction services and supplies of construction products. 17 January 2018
