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Ingūna
Ābele

Head of Tax Practice, Certified Tax Adviser

Country: Latvia

Practice areas

Short description

Ingūna leads the firms’ Tax practice in Latvia. Ingūna is one of Latvian leading tax law experts, whose experience enables her to advise clients in all tax issues, including such areas of practice as Banking and Finance, Real Estate, Corporate and M&A and Energy.

Experience
  • Representing LSEZ AS Liepājas osta LM, a subsidiary of AS Liepājas Metalurgs, in tax dispute with the State Revenue Service on VAT imposed on imported goods (the amount of the claim is EUR 28 million)
  • Inguna provides everyday tax assistance to duty free operators businesses in Riga International Airport: Riga Airport Commercial Development AS (the subsidiary of ATU Turizm Isletmeciligi A.S.) and Unifree Latvia SIA (the subsidiary of UNIFREE DUTY FREE İŞLETMECİLİĞİ A.Ş). The work involved obtaining necessary licenses, setting-up the tax structures for supply chains and full scope of everyday tax assistance.
  • Recently, provided legal and tax assistance on evaluation of various aspects to enter the Latvian market for China Harbour Engineering Company Ltd., AB prekybos centras VCUP AB (Vilnius Central Department Store), SCPI Corum Convictions (a French real estate investment fund). PRIMUS inter alia prepared tailored memorandum on applicable tax regime in Latvia (including value added tax, corporate income tax, payroll taxes, branch taxation etc.), registration requirements, employment and immigration issues.
  • Inguna provided everyday tax assistance and tax advice on structuring the business to the following international and local clients: DEPO DIY SIA (the largest construction material chain under the DIY (do it yourself) concept in Latvia), UAV FACTORY Ltd.( one of the world’s leading developers of unmanned composite airframes), ALPHA SHIPPING COMPANY SIA, TAV LATVIA OPERATION SERVICES SIA (a subsidiary of TAV OPERATION SERVICES CO.), Wilhelmsen Ships Service AS (a part of Wilhelmsen Maritime Services AS, a Wilh. Wilhelmsen group company), ALD Automotive SIA (the operational leasing and fleet management business line of Societe Generale Group), Coca-Cola HBC Latvia SIA (group company of the Coca-Cola Company, a global leader in the beverage industry), UCTAM Baltics SIA (a subsidiary of UniCredit Bank Austria AG), Hiking Group Ltd. (a large scale enterprises consortium founded in China), West Kredit AS (a full service credit company.).
Career
  • Since 2013 Head of Tax Practice, Primus, Attorneys at Law (previous firm name till 2015 - Red)
  • 2009 - 2013 Certified Tax Adviser, LETLAW, Attorneys at Law
  • 2006 - 2009 Head of Tax Consultations, Loze, Grunte & Cers
  • 2002 - 2006 Senior Tax Consultant, Ernst & Young Baltic SIA
  • 1999 - 2002 Accountant, Pipelife Latvia SIA
Education
  • University of Latvia, Faculty of Economics and Management, Mag.oec. (2004)
Membership
  • Latvian Tax Consultant Association
  • Member of Tax Policy and Administration work group of Foreign Investors Council in Latvia
Recognition
  • “Highlights for Primus, Attorneys at Law included advising Coca-Cola HBC Latvia on selling premium spirits to tax-free areas and representing DEPO DIY in a VAT dispute against the SRS. Tax specialist Ingūna Ābele heads the practice.” (Legal 500, 2016)
  • "The Legal 500 notes that the Latvian office’s Tax practice is “‘well-structured and deeply knowledgeable’ team, which has a strong focus on tax litigation and ‘works as a united force to meet clients’ needs’. The firm successfully represented the Latvian subsidiary of Liepajas Metalurgs in one of the country’s largest tax disputes against the State Revenue Service concerning a EUR 28 million VAT bill, and acted for Schenker before the Supreme Court in a case relating to import duty payments. Inguna Abele heads office’s Tax practice.” (Legal 500, 2013)
Languages: Latvian, English, Russian

Contacts

Estonia

Liivalaia 45, 10145 Tallinn
Kaluri 2, 51004 Tartu

Latvia

Sporta str. 11, LV-1013, Riga

Lithuania

Konstitucijos av. 7,
LT-09308, Vilnius

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