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Ingūna Ābele: Legal Force of an SRS Statement

The April 2019, the new printed edition of iTiesības published an article by Ingūna Ābele, Head of Tax practice of PRIMUS DERLING, regarding Legal Force of an SRS Statement. iTiesības is a magazine on the practical application of legislation, and it is a daily helper for lawyers and managers dealing with legal issues faced by businesses.

A State Revenue Service (SRS) statement is a legal instrument by which a private individual can obtain a reply from the SRS regarding his rights in a particular legal situation. Such a response in the form of a reference is binding on the SRS, but is not binding on the private individual.

When exercising the right to claim a statement, the person exercises the right guaranteed by Article 90 of the Constitution of the Republic of Latvia to know his or her rights. According to the judgment of 14 February 2008 rendered by the Department of Administrative Cases, the Senate, the Supreme Court of the Republic of Latvia, in case No SKA-34/2008, as a result of exercising such option, a person can plan his/ her actions without being afraid whether he/ she has correctly understood the legal norms. A private individual can rely that in the situation described in the application requesting the statement, the SRS would act as specified in the statement; however, it should be taken into account that there are exceptions and the trust of an individual should not be absolute.

The SRS statements are issued by the Director General of the SRS and are not open to challenge under the APL. A statement is neither an actual action nor an administrative act, and is therefore not subject to the control of an administrative court. Consequently, the information provided by the SRS cannot be challenged within the institution or appealed before a court.

The full version of the article in Latvian is available here.