Update on Tax Control Practice in Latvia in the Scope of VAT Directive 2006/112/EC

@inproceedings{Bruna2016UpdateOT,
  title={Update on Tax Control Practice in Latvia in the Scope of VAT Directive 2006/112/EC},
  author={Inta Bruna and Jūlija Pouha},
  year={2016}
}
  • Inta Bruna, Jūlija Pouha
  • Published 2016
  • Business
  • Topicality of the problem under discussion is related to a complicated situation arising between a taxpayer and State Revenue Service (SRS) of Latvia in connection with application of law, when settling disputes arising in the process of tax administration. There are topical problems of tax audit in application of particular laws on value added tax (VAT) analysed in the research. The goal of this research is to analyse how evidence during a tax audit is gathered in the Latvian tax… CONTINUE READING

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