Blog content:
What was the dispute about?
Residence is a variable, not a constant
No registration of non-residents
Must be explained, even if the SRS does not agree from the outset
Top 3 practical recommendations
What was the dispute about?
A person applied to the SRS with a request to recognize their non-resident status. The SRS refused, and this person challenged it in court. The Senate ultimately ruled that the SRS’s decision on whether or not a person is a Latvian tax resident is not an administrative act and therefore cannot be challenged. What does this mean?
