Publications
Articles, interviews and recordings in which Jānis Zaļais has written or spoken about Latvian law. Publications on other sites are linked, not reproduced; the original language is indicated.
Regional Court overturns the tax authority's refusal to refund VAT to a company from another EU member state
On the distinction between a permanent establishment and a “fixed establishment” under the VAT Directive, and what it means for VAT refunds to foreign companies.
Latvia stalling in the EU internal market — a stone in the tax authority's garden
On the principle of VAT neutrality and the State Revenue Service's refusals to refund VAT to companies from other EU member states.