Latvia Latvia introduces simplified Transfer Pricing provisions for low value-adding intra-group services 23 July 2019
European UnionLatvia ECJ – C-273/18 (Kursu zeme) – Judgment – VAT recovery in supply chain transaction; VAT fraud presumed but not proven 10 July 2019
Latvia Latvia amends corporate and value added tax payment deadlines and provides additional tax relief for donations 25 June 2019
European UnionLatvia ECJ Case C-1/18 (Orgibalt Riga) – Judgment – Customs value; Similar goods; Price adjustments; Discounts 20 June 2019
European UnionLatvia ECJ Case C‑329/18 (SIA Altic) – Opinion – VAT fraud; Deduction of input VAT; Taxpayer knows or could have known about fraud 22 May 2019