#Walless Tax Cookies: When information requests cross the line – Latvia’s Supreme Court draws new boundaries

The Latvian Supreme Court (Senāts) has ruled that State Revenue Service (VID) information requests can be appealed – if they impose a binding obligation and non-compliance could lead to fines, suspension of activity, or exclusion from the VAT register. 

In case SKA-324/2025 the Court held that such requests qualify as administrative acts, not just procedural steps. This ensures taxpayers’ right to effective judicial protection. The Court also underlined that judges should assess whether these requests are lawful, clear, proportionate, and – if made before a formal administrative process – not so extensive or burdensome that they effectively resemble a tax control or audit. 

A strong step forward for taxpayer rights and fair administrative practice in Latvia!

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