Impact of Court Decisions on Latvian Tax Law Developments

Juridiskā zinātne: Latvijas Universitātes žurnāls = Law: Journal of the University of Latvia 2012
Jānis Lazdiņš, Kārlis Ketners

This paper is devoted to an important scholarly aspect of law and economics. We refer to the influence of court rulings on the tax law of the Republic of Latvia in relation to the country’s integration into the European Union. The authors have proposed the thesis that court rulings can strengthen the foundations of a democratic country in which the rule of law prevails. They also ensure justice, equality, commensurability and other legal principles when it comes to budget and tax laws.

Keywords
Tax law, direct taxes, indirect taxes, tax arrears, tax penalties, interpretation of tax laws, courts

Lazdiņš, J., Ketners, K. Impact of Court Decisions on Latvian Tax Law Developments. Juridiskā zinātne: Latvijas Universitātes žurnāls = Law: Journal of the University of Latvia, 2012, Vol. 3, No. 1, pp.21-40. ISSN 1691-7677.

Publication language
Latvian (lv)