COBALT secures SIA Lielzeltiņi win in the tax dispute with the State Revenue Service

On 27 January 2021, the Administrative Department of the Supreme Court Senate rejected the appeal of the State Revenue Service, upholding the decision by the District Administrative Court, which revoked the 29 December 2016 decision of the State Revenue Service against SIA Lielzeltiņi.

The dispute concerned the decision of the State Revenue Service stating that the company is not entitled to deduct input tax as the goods were not supplied by the seller indicated in the transaction documents and alleging that SIA Lielzeltiņi was aware of this.

The representation of SIA Lielzeltiņi in all court instances was ensured by COBALT partner Sandija Novicka and Senior Associate Elīna Ločmele.