The Effect of Court Rulings on the Dynamics of the Latvian Tax Law


  • Jānis Lazdiņš University of Latvia
  • Kārlis Ketners Rīga Technical University


tax law, direct taxes, indirect taxes, tax arrears, tax penalties, interpretation of tax laws, court


This paper is devoted to an important scholarly aspect of law and economics. We refer to the influence of court rulings on the tax law of the Republic of Latvia in relation to the country’s integration into the European Union. The authors have proposed the thesis that court rulings can strengthen the foundations of a democratic country in which the rule of law prevails. They also ensure justice, equality, commensurability and other legal principles when it comes to budget and tax laws.

Author Biographies

Jānis Lazdiņš, University of Latvia

Dr. iur.
Faculty of Law, University of Latvia
Professor of legal theory and history

Kārlis Ketners, Rīga Technical University

Dr. oec.
Faculty of Engineering Economics and Management, Rīga Technical University
Professor at the Department of Customs and Taxes




How to Cite

Lazdiņš, J., & Ketners, K. (2013). The Effect of Court Rulings on the Dynamics of the Latvian Tax Law. Journal of the University of Latvia. Law, (5), 22–43. Retrieved from

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