Disputes with Latvian authorities and the tax office
A decision of a Latvian authority — the immigration office, the State Revenue Service, a municipality, a building authority, a procurement commission — is not final. It can be contested within the administration and appealed to the administrative courts, and the authority must justify its decision. We help individuals and companies, Latvian and foreign, to make an authority follow the law and to recover what has been unlawfully refused.
Ask a question about an administrative matterContesting and appealing administrative decisions
A challenge to the higher authority, an application to the Administrative District Court, an appeal to the Administrative Regional Court, cassation to the Supreme Court (Senate); challenging an authority's actions and failure to act; interim relief so that the decision is not enforced while the dispute is ongoing.
Residence permits and immigration decisions
Refusal or cancellation of a temporary or permanent residence permit, refusal of an EU Blue Card or of family reunification, refusal of registration of an EU citizen's residence, entry bans, expulsion orders and decisions on the loss of residence status — before the Office of Citizenship and Migration Affairs (OCMA) and in the administrative courts.
Typical situations: your residence permit application was refused or your permit was cancelled · the OCMA questions the genuineness of your employment, business or marriage · you have been included in the list of persons banned from entering Latvia · your permit is due to expire while the dispute is pending.
Tax disputes with the State Revenue Service (VID)
Challenging the results of tax audits and "data compliance checks", refusals of VAT refunds — including to companies from other EU member states, late-payment and penalty charges, decisions suspending business activity or removing a company from the VAT register, recovery of tax debts, disputes about tax residency and permanent establishment.
Typical situations: the State Revenue Service refuses to refund VAT to your foreign company · an audit has assessed additional tax and penalties · your company's activity has been suspended · you are being treated as a Latvian tax resident and disagree.
Construction, land and municipal decisions
Challenging building permits and decisions of the building authority (on the builder's side and on the neighbours' side), spatial plans and detailed plans, land surveying, real estate tax decisions, application of municipal regulations.
Public procurement
Challenging tender rules and results before the Procurement Monitoring Bureau and in court, defending awarded contracts against competitors' challenges, representation in utilities procurement.
Compensation from the state
Compensation for financial loss and non-pecuniary damage caused by an authority's unlawful decision, action or inaction — including where the loss results from a breach of EU law.
Constitutional complaint and human rights
An application to the Constitutional Court where the application of a legal norm infringes your fundamental rights; an application to the European Court of Human Rights after domestic remedies have been exhausted.
Licences, permits and sanctions
Refusal and revocation of licences and permits, challenging administrative fines, decisions of authorities in the field of sanctions and AML supervision.
How the process works in Latvia
- Checking the deadlineThe first question is always: how many days are left. An administrative decision can usually be contested within one month of its notification; if the deadline was missed for a justified reason, it can sometimes be restored.
- Challenge within the administrationIn most cases the decision must first be contested before the higher authority. We prepare a reasoned submission with evidence.
- CourtAn application to the Administrative District Court, and where needed a request for interim relief. These proceedings are largely in writing; where a hearing is held, we appear for you, and your personal presence is rarely required. Appeal lies to the Administrative Regional Court and, on points of law, to the Senate.
- EnforcementWe make sure a favourable judgment is actually carried out — the money is refunded, the permit issued, the decision revoked.
How long it takes
A challenge within the administration — usually 1–2 months (the authority may extend). The Administrative District Court — often 1–2 years; the Regional Court — about another year; the Senate — several more months. Tax disputes are among the longest. Requests for interim relief are decided considerably faster — usually within weeks.
What to prepare
- the contested decision with all annexes, and the envelope or email that shows the date of notification;
- all previous correspondence with the authority, submissions and replies;
- the documents the authority relies on (audit report, building design, tender rules, the residence permit file);
- your calculations or evidence showing why the decision is wrong.
Frequently asked questions
How long do I have to contest a decision of a Latvian authority?
Usually one month from the day the decision was notified to you; if the decision does not state a deadline — one year. An application to court against the higher authority's decision is also usually filed within a month. If you are unsure, ask at once.
Do I have to comply with the decision while I am contesting it?
Contesting and appealing a decision suspends it in most cases, but there are exceptions (for example, some tax and police decisions, and many immigration decisions). Where suspension is not automatic, the court can be asked for interim relief.
My residence permit was refused or cancelled. Can I stay in Latvia during the appeal?
Not always. It depends on the type of decision and on whether the appeal suspends it. This is the first thing we assess, because leaving — or staying — at the wrong moment can affect both the appeal and future applications.
The State Revenue Service refused a VAT refund to my foreign company. Is it worth disputing?
Often, yes. Court practice — including the Senate and the Court of Justice of the EU — is frequently more favourable to the taxpayer than the tax office's decision suggests. We assess whether the authority's reasoning holds up, and tell you what the risks are and how long the process may take.
My neighbour received a building permit that affects my property. Can I challenge it?
Yes, if the construction affects your rights (light, access, noise, the value of your property). The deadline is short and runs from the publication of the permit or the placing of the construction notice board, so act immediately.
We lost a public tender although our bid was better. What can we do?
Tender results can be challenged before the Procurement Monitoring Bureau within a very short period (usually 10 days). We assess whether the contracting authority breached the tender rules or the law, and prepare the submission.
Can I claim compensation from the Latvian state?
Yes — if an authority's decision or action has been found unlawful and it caused you loss. The claim is first submitted to the authority, then to court. These cases are demanding in terms of evidence, but far from hopeless.
When can I go to the Constitutional Court?
When the legal norm itself — not merely its incorrect application — infringes your fundamental rights, and the ordinary remedies have been exhausted or are ineffective. The deadline for a constitutional complaint is six months from the final decision.