1. Reflections on some of the main April tax news
a. The next year will bring us new VAT system changes all over the EU
b. Digital service tax likely to eventually be introduced throughout the EU
c. Keeping track on the tax policy guidelines developed by the MoF
d. Will VAT be reduced on fruit, restaurants and e-publications?
e. Brexit
2. Amendments to Latvian tax laws
a. DAC6 – obligation to notify the SRS about cross-border schemes
b. Amendments to the Cabinet Regulations on application of the CIT Law
c. Amendments to the Covid-19 law
3. News from the Latvian courts
a. SLS liability for incorrect RET confirmed
b. SRS loses a case on VAT & intermediaries
4. What’s new at the CJEU?
a. VAT proportional adjustment is still possible after submission of a final VAT return
b. VAT in the fuel supply chain
5. Most recent rulings
a. Excise and company takeovers
b. EC reviews tax administration rulings of EU MSs
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