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Latvia Tax News

Budget for 2013 adopted

9 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013
Treaty between Latvia and Russia enters into force

9 February 2013
Transfer pricing documentation and APA's

14 October 2012
Latvian PEs of non-treaty persons

14 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012
Protocol to treaty between China (People's Rep.) and Latvia

25 July 2012
Changes to list of tax havens approved

5 March 2010
Changes to list of tax havens approved

19 February 2010
Treaty between Latvia and Korea (Rep.) will enter into force

20 January 2010
Taxation of interest – amendments to Corporate Income Tax Act adopted

21 December 2009
Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009
European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009
Treaty between Latvia and Kuwait initialled

16 March 2009
Treaty between Latvia and Korea (Rep.) ratified

22 February 2009
Treaty between Latvia and Morocco ratified

23 January 2009
Amendments to tax laws published

23 January 2009
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008
India approves signing of treaty with Latvia

4 November 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008
Amendments to tax laws proposed

7 October 2008
Treaty between Latvia and Morocco signed

30 August 2008
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