No. 42/2026

Draft amendments to the Law on Taxes and Duties, out for consultation until 26 October, would require the tax authority to halt or not start undisputed tax-debt collection from a business's acquirer once the seller is declared insolvent, protecting other creditors.

In an LV portal Q&A, a deputy of the Sworn Bailiffs' Council addresses inconsistent bailiff practice in calculating the 6% statutory interest awarded by courts once a debtor has paid part of the debt. The Council and the Justice Ministry take the position that accruing interest should shrink in step with the shrinking unpaid principal, since interest is owed only on the outstanding balance. The answer is described as informational guidance, not binding on any specific enforcement case.

According to Firmas.lv data, the State Revenue Service issued a 9 October decision imposing a security measure on dairy producer Rankas Piens, barring registration of changes - including reorganisation, liquidation, or changes to officers and shareholders - in the commercial register. The measure is tied to the company's outstanding tax debt of roughly €62,000.

Draft amendments to the Administrative Procedure Law would raise court fees in competition, procurement, tax and financial-supervision cases to up to 750 euros depending on the dispute amount, and increase the cassation-appeal security deposit from 70 to 120 euros.

The article explains a new EU anti-suit injunction mechanism, introduced by Regulation 2026/506, letting EU member state courts order a claimant to stop or not start proceedings in Russian courts against sanctioned persons. A later Regulation 2026/1848 extended the tool, adding the option to seek non-recognition of Russian court judgments elsewhere. It targets Russian Arbitrazh Procedure Code rules that let sanctioned parties sue in Russian courts even where a foreign court or arbitration clause applies.

Also reported by: ifinanses.lv

In its weekly issue, "Jurista Vārds" publishes an article examining how Civil Procedure Law Article 430(4) is applied and the criteria case law has developed for admitting new evidence at the appellate stage.

The Court Administration and law firm CersJurkāns discussed progress on a pilot integrating mediation into state-funded legal aid under the ESF Plus "Access to Justice" project, running from 23 September 2026 to 22 March 2027. State-funded mediation covers family, inheritance, employment, property and debt disputes where at least one party meets criteria such as low-income household status; no outcome figures have been reported yet.

Draft amendments to the Civil Procedure Law, open for consultation until 26 October, would exempt employees from court fees when filing for their employer's insolvency over unpaid wages, and would suspend certain claims against a business successor during the process.

airBaltic has asked the US court to approve hiring financial advisory firm Seabury for its restructuring, with a proposed €250,000 monthly fee plus success fees tied to raising financing. The court has not yet approved the request; a hearing is scheduled for 19 October.

Amendments to the AML/CFT Law, published 14 October, remove references to the Insolvency Administrators' Association and several related articles. A transitional provision moves the Insolvency Control Service's procedural rights and duties in pending appeals of AML-breach decisions to the Ministry of Justice. The Saeima adopted the law on 1 October, the President promulgated it on 14 October, and it took effect 15 October - the day after promulgation.

After drinks maker Amber Latvijas Balzams's legal protection proceedings (opened in February 2026) were terminated in early October, the State Revenue Service reinstated its block on the company's bank accounts over overdue excise tax payments. The company says a global slump in the strong-spirits market and falling export orders caused cash-flow problems, and it is actively discussing ways to keep operating. With the case closed, creditors can revive their earlier claims.

The journal article traces the Insolvency Control Service's development from the Maksātnespējas administrācija agency created in 2002 through to its recent institutional reform.

The article analyses the Insolvency Law amendments adopted by the Saeima on 11 June 2026, drafted to align the law with the Cabinet's planned institutional reform.

The US Bankruptcy Court for the Southern District of New York has approved several uncontested first-day motions by airBaltic, allowing it to continue its aviation contracts, insurance, customer programmes, payments to certain foreign suppliers, tax payments and employee pay during its Chapter 11 process. The ruling means core operations can carry on while the restructuring proceeds.

On 15 October the Saeima adopted in final reading amendments to the Civil Law establishing that animals are living, sentient beings rather than things, while keeping their status as objects of civil law. Property-law rules will apply to animals only insofar as compatible with their nature and animal-protection law, and rules on damage caused by animals are also clarified; the article does not give specific article numbers or an effective date.

LV portāls explains that under Civil Law Article 945, a person who finds someone else's property whose owner is unknown must report the find to the police within a week. The article covers what to do when unclaimed property has been sitting on someone's premises for a long time, how to return property if the owner has died, and the role a sworn bailiff can play in resolving such cases. It also explains how to track inheritance-case notices published in Latvijas Vēstnesis.

An LTV journalist analysis of 301 state and municipal capital companies found 525 board and supervisory-board seats held by 492 people, with 29 individuals simultaneously serving on multiple companies' governing bodies. The data shows some officials "rotate" between boards across unrelated sectors, raising questions about how wide the actual candidate pool for these governance roles really is.

The paywalled piece explains that a counterparty's addition to a sanctions list does not automatically end an existing contract, but a company must assess how far it may still perform it under national and EU sanctions restrictions.

Latvia's Competition Council received a merger notification for 'ARS Holding' to acquire decisive influence over medical services company 'ARS'. This is a routine concentration-control filing under which the regulator will assess the deal's effect on competition in the relevant market. No clearance decision has yet been issued.

On 13 October the Saeima's Public Administration and Local Government Committee backed, as urgent, final-reading amendments to the Enterprise Register Law shifting filings toward online electronic forms and allowing automated decisions in simple cases such as changing a registered address. Where a request is fully granted, the register entry itself will serve as the decision, while applicants retain the right to request a written decision and to appeal.

VID updated its guidance on the documents a company must submit to the tax authority when liquidating, and on settling tax obligations during that process. The material sits in the business/annual-reports section and is available as a download. It is a practical guide for companies winding down voluntarily, not through insolvency proceedings.

The article examines Commercial Law Article 161(2), which allows a capital company's shareholders to agree on a dividend split that departs from strict proportionality.

The Competition Council received a merger notification for coffee company 'Bono Coffee' to acquire decisive influence over 'Kafijas pasaule'. This is a routine concentration-control notice opening the regulator's review of the deal's effect on Latvia's coffee market. No final decision has been issued yet.

The Competition Council received a merger notification for fuel retailer 'VIRŠI-A' to acquire long-term usage rights over four filling stations previously operated by 'ASTARTE-NAFTA'. The notice opens the regulator's assessment of the deal's effect on the fuel retail market. No clearance decision has been issued yet.

On 13 October ESMA published the 2026 European Common Enforcement Priorities for listed companies' annual reports, flagging geopolitical-risk disclosure and restructuring/debt-restructuring provisions in IFRS statements, materiality assessments and climate/workforce metrics in sustainability (ESRS) reporting, and common ESEF digital-filing errors. It also published its 31st extract from enforcers' decision database, covering seven decisions.

On 13 October the Cabinet decided to ask LMT and Tet to assess themselves whether they can buy out Swedish company Telia's shareholdings, scrapping the earlier plan that involved external consultants and state companies Latvenergo and LVRTC as buyers. If the companies cannot manage a buyout, the government intends to merge LMT and Tet instead. The companies' boards must submit their proposals by 17 November.

Amendments to the Accounting Procedures Regulation, published 12 October, relax year-end inventory requirements: companies may verify assets by video or photos, reconcile receivables/payables via self-service portals or electronic exchange, and, with strong internal controls, inspect fixed assets every three years (land every five), with many detailed rules removed and left to each company's management. The regulation was adopted 6 October and took effect 13 October.

Since 1 October 2026, anyone registering a new mass-media outlet must disclose its ultimate beneficial owner, the Enterprise Register says; entities already on the register do not need to resubmit the data, but others must register it first.

From 5 October 2026 the Enterprise Register is simplifying how it records ultimate-beneficial-owner control details for entities with multiple share classes, and will stop showing the detailed per-entity control share until 9 July 2027.

Draft changes to Cabinet regulation No. 339, out for consultation until 22 October, would ease shared use of a leased bus among several carriers and extend to three months the period a freight vehicle leased in another EU state can be used in Latvia without re-registration.

On 15 October the Procurement Monitoring Office published a webinar presentation on administrative liability in public procurement, covering how rules are applied following recent amendments to the procurement regulation and the violations most often found in practice. Details on specific violations and changes are available only in the downloadable presentation.

The article analyses the EU regulation adopted on 11 March 2026 on cooperation between enforcement authorities supervising the ban on unfair trading practices in the agri-food supply chain.

Article 2.2 of the Public Procurement Law, in force since 9 June 2026, requires contracting authorities in any procurement to demand a supplier guarantee that no goods or services of Russian or Belarusian origin are used in performance, regardless of whether EU sanctions apply to them. The article explains the duty does not extend to regulated public-service providers such as energy utilities, and that the main way authorities verify compliance is through supply-chain checks, which require extra effort from businesses.

Also reported by: sorainen.com

The paywalled piece looks at how unplanned extra works or changes during construction-contract execution affect a company's accounting treatment and contract-risk assessment.

The Defence Ministry has drafted amendments involving National Guard (Zemessardze) members in mobilisation checks and drills, with at least 72 hours' advance notice. Employers will be required to release a Guard member from work no later than 24 hours before the reporting time stated in the summons, keep the position open, and issue a wage certificate if the employee is paid hourly or by time.

The State Employment Agency (NVA) has rejected a request from the Latvian Aviation Trade Union to extend airBaltic's announced collective redundancy notice period from 30 to 60 days. The agency concluded that, under the Labour Law and an EU directive, extending the period is an exception, and after reviewing information from both airBaltic and the union it found no grounds to apply that exception.

Urgent amendments to the state social insurance law passed on 15 October will let people make voluntary contributions from 1 October 2027 for certain 1991-1995 periods, topping up the insurance record that affects pensions and unemployment benefits.

The paywalled piece examines whether an employer that mistakenly overpaid an employee's wages may withhold the excess from the next pay cheque.

An opinion piece argues that fair pay should not be equated with paying the same wage for similarly titled jobs, since compensation is legitimately shaped by a role's value within the organisation, its level of responsibility and labour-market conditions. The author notes that the national "average wage" figure tells an employer little on its own, since it lumps together very different professions and responsibility levels.

The paywalled article advises employers on handling employees who regularly arrive late for their shift start, and whether that can justify dismissal under the Labour Law.

The Welfare Ministry says working days will not be shifted in 2027 because the Cabinet of Ministers has not yet issued the required order, even though the law sets a 1 July deadline each year for doing so.

The article addresses legal uncertainty over whether an employer can issue two independent termination notices for the same employment relationship, and how this affects withdrawal of an earlier notice.

On 13 October the State Labour Inspectorate launched a broad inspection of working conditions for teachers at 150 of Latvia's largest general-education schools, using an anonymous survey on psychosocial risks such as stress, workload, emotional violence and communication problems. The survey runs through October and must be completed by 27 October; the inspection rests on employers' duty to assess all workplace risks, including psychosocial ones.

The paywalled article explains that company reorganisation does not by itself end employment relationships, though its form can affect contract continuity and employer obligations toward staff.

In an LV portal Q&A, a sworn advocate explains that when a leased property is sold, under Civil Law Articles 2174 and 2175 only the new owner has the unilateral right to continue or terminate the existing lease, while the tenant has no equivalent choice. If the lease was never registered in the Land Register, Article 2126 does not apply, so the agreement does not automatically bind the new owner until the owner decides to keep it in force. Retroactively dated invoices sent by the new owner do not change this principle.

Latvijas Radio summarises European Commission proposals aimed at tackling the housing-affordability crisis, drawn up after widespread protests in several EU countries, including Spain, over sharply rising home and rental prices. The article notes the price surge hits young residents hardest, as they increasingly cannot afford a home of their own.

Owners of land burdened by "forced split ownership" - where someone else's building stands on their land - are preparing a collective claim against the state for compensation over the earlier land-use fee rules, which the Constitutional Court repeatedly found unconstitutional, most notably in its 10 December 2025 ruling. The government has already approved new rules setting a minimum fee of 4% of cadastral value per year, but landowners, through the Land Reform Committee, agreed at an 10 October congress to join forces and seek damages for the long-standing restriction on their property rights.

The Saeima has conceptually backed amendments to the Law on Personal Income Tax aimed at simplifying tax administration and refining the rules, affecting both residents and businesses. One of the changes concerns how tax applies to customer loyalty programmes.

VID updated its guidance material on mandatory state social-insurance contributions for self-employed persons in 2026. It is a downloadable document forming part of VID's broader catalogue of guidance on contribution rules for different taxpayer categories. The update is a technical refresh rather than a new requirement.

Draft changes to Cabinet regulation No. 304, out for consultation until 28 October, would have the tax authority automatically submit an employee's salary-tax booklet to the income payer so the tax-free minimum applies on time.

Draft changes to Cabinet regulation No. 537, open for consultation until 27 October, would simplify taxpayer registration with the tax authority by dropping the need to submit contract copies and relying on data it already holds.

Cabinet regulation No. 608, in force since 13 October 2026, amends the accounting rules to modernise inventory procedures and expand remote-inventory options such as video walkthroughs or photographs.

On 15 October the Saeima adopted, as urgent, final-reading amendments to the Personal Income Tax Law introducing an investment-account regime for crypto-asset holdings (tax due only when withdrawals exceed deposits) and a one-off declaration mechanism for crypto-assets held on 31 December 2026 at EU-licensed providers or in self-custodied wallets. Declared assets are taxed at 10% of their market value on that date; declarations can be filed with the State Revenue Service from 1 April to 31 May 2027, with one correction allowed by 30 June 2027, and tax due by 23 July 2027.

Latvia's tax authority VID has renewed a cooperation agreement with the Healthcare Employers' Association aimed at reducing tax evasion and 'envelope wages' in the healthcare sector, which the agreement frames as a fairness-in-competition issue. VID will share tax-law changes and its enforcement practice with the association, which will pass this on to its members and remind them of payment deadlines. The agreement runs for an indefinite term from signature.

Amendments to the Micro-Enterprise Tax Law took effect on 15 October, introducing from 1 April 2027 a "starter micro-enterprise tax" at a 10% rate for individuals who provide services to other individuals, such as trainers or hairdressers. To use the regime, a person only needs to open a dedicated business-income account at a bank, without registering as a self-employed person with the tax authority (VID). The paying institution handles the remaining information exchange and tax remittance together with VID.

Parliament urgently adopted amendments on 15 October introducing an investment-account regime for crypto-assets, under which tax is due only once withdrawals exceed the amount invested, with a one-off 10% rate for declaring existing holdings.

The paywalled piece covers the CJEU's March 2026 ruling in case C-521/24, confirming that member states cannot use procedural requirements to deny a good-faith taxpayer's right to deduct input VAT just because invoices arrived late.

VID published an informational note on amendments to the accounting rules, available in its 'Organising accounting' section for businesses, as a downloadable document under changes to legislation. The publication targets companies that need to adapt their bookkeeping to the new requirements.

The article summarises discounts set by the Law on Real Estate Tax that apply across Latvia - including a 90% reduction for people with low-income status and 50% for large families and politically repressed persons - and notes that municipalities may grant further, larger discounts and add other eligible categories. It gives examples of discounts set by Riga, Daugavpils, Rēzekne and other city councils and how to apply for them.

The article looks at Senate Administrative Cases Department case law where the "turnover" figure reported on VAT returns gets used in ways that misrepresent its true legal meaning.

The tax authority explained amendments to the corporate income tax law that from 1 January 2027 align Latvia's tonnage-tax scheme with EU requirements so the regime can continue, with existing taxpayers moving to the new conditions from 2028.

The paywalled piece explains what documentation a company must prepare for related-party transactions to meet tax-law requirements.

VID published an informational note on amendments to the Corporate Income Tax Law that take effect on 1 January 2027, available as a downloadable document in its 'changes to legislation' section, meant to let taxpayers prepare ahead of time. The specific content of the amendments is contained only in the downloadable file, not summarised on the page itself.

The office of sworn advocate Lauris Klagišs has summarised upcoming personal income tax changes: gifts received from a spouse's first-degree relatives (such as a husband's parents) will now be exempt from income tax, removing a previous disparity between blood relatives and in-laws. Landlords renting out property under the 10% tax regime will no longer have to pay tax on utility-cost reimbursements passed on from tenants, as long as those payments create no additional income.

From 1 April 2027 the reduced patent fee will no longer be paid together with the micro-enterprise tax, under amendments to the personal income tax law adopted on 17 September 2026, and the tax authority has updated its guidance accordingly.

The article explains VAT Law rules on which tax period a transaction must be reported in - for domestic supplies, EU supplies, and acquisitions of goods or services from the EU or third countries. A late or missing invoice can trigger late-payment interest, so the author stresses getting the reporting moment right.

Draft amendments to the consumer rights protection law, open for public consultation until 26 October, would scrap the current 5% own-contribution requirement for state-guaranteed mortgages, allowing some buyers to purchase a home with no down payment.

On 15 October the Saeima adopted in final reading amendments to the Motor Vehicle Third-Party Liability (OCTA) Insurance Law letting injured parties, in certain cases, claim compensation from their own insurer rather than the at-fault vehicle's insurer, and broadening compensation to cases where the at-fault vehicle is unidentified or has lost its road-use permit. The direct-claim procedure applies to policies concluded from 1 July 2027, while the expanded compensation covers insured events from 1 January 2027.

Also reported by: ifinanses.lv

The article advises bond investors to study the issue terms before buying, not just the coupon rate - especially refinancing, liquidity and group-structure risks, plus covenant compliance. Higher yield usually signals higher risk, and for secured bonds investors should check what the collateral is, its value, and who holds it, a collateral agent or a trustee.

The Bank of Latvia published a home-insurance market review showing the insured share of homes rose from 30.8% in 2017 to 52.8% in 2025, while nearly half of homes remain uninsured. A supervisory official notes that natural hazards cannot be prevented, only their financial impact mitigated through insurance. The piece announces no new rules or enforcement action.

On 14 October the Public Utilities Commission (SPRK) published the first results of electronic-communications service-quality measurements under its new methodology, in force since 2 July, covering voice calls, internet performance, video streaming and browsing on the Bite Latvija, LMT and Tele2 networks. The results cover only the tested locations and routes, but the standardised method allows comparison across operators and tracking of quality over time.

A Latvijas Banka assessment of the home-insurance market shows that 52.8% of homes were insured in 2025, up from 30.8% in 2017. The central bank notes that while the share has improved considerably over eight years, nearly half of homes remain unprotected against losses from natural disasters.

Credit bureaus CREFO Birojs and Kredītinformācijas birojs have introduced a feature letting people flag that they do not want to take on new credit obligations, partly as protection against someone else fraudulently taking out a loan in their name. From 20 November the two bureaus' flags will be linked so a mark in one is visible to lenders checking the other, and new rules will require creditors to check for such a flag and refuse new credit if it is present.

On 12 October the EU Council substantially expanded its Russia sanctions lists, adding 826 military-industrial-complex companies, 743 individuals, and 77 people involved in organising unlawful 'elections' in occupied territory. Listed persons face asset freezes, and EU businesses and citizens are barred from directly or indirectly making funds available to them. Latvia's Financial Intelligence Unit calls it the largest single addition of individual sanctions since the war began.

Also reported by: ifinanses.lv

The FinTech Latvia association and the Investment and Development Agency (LIAA) held a workshop for LIAA's foreign representatives on positioning Latvia as a base for fintech companies in the EU, noting that more than 20 fintech licences were issued in Latvia in 2026. The article highlights LIAA's foreign representatives as the first contact point for fintech firms choosing where to register in the EU.

Latvia's Data State Inspectorate has opened a new website section on supervision of the EU AI Act, where it will progressively publish guidance for developers and users of AI systems. The first piece explains in plain language what counts as an AI system versus an ordinary automated program. The section targets individuals, businesses and public authorities that use or build AI solutions.

On 14 October the EBA classified Circle's USDC as the first "significant" e-money token in the EU among the 45 e-money tokens notified under MiCA. From 12 November the EBA takes over direct prudential supervision from France's ACPR for own funds, reserve-of-assets, liquidity requirements and redemption plans, while the ACPR keeps oversight of governance and outsourcing.

The State Digital Development Agency has announced that the unified authorisation module (VPM), which verifies identity for accessing various state and municipal e-services, is getting its own visual identity and logo so users can clearly distinguish it from the Latvija.gov.lv portal. The authorisation process itself and the ways users log in remain unchanged.

After the CSDD data leak, more than 10,000 compensation claims have been filed, mostly around 10,000 euros each. A lawyer notes claimants must prove not just the breach itself but concrete harm, and that emotional distress can be backed by, for instance, a medical certificate. CSDD currently plans no payouts, and a lawsuit without solid grounds may prove fruitless.

An analytical article by an RSU law master's graduate examines banks' growing use of AI in credit-scoring decisions and the problems raised by Article 9 of the GDPR on sensitive data when an automated decision leaves the person refused with no understanding of the reasoning behind it.

RGSL scholar Dr Viktorija Soņeca and student Elizabete Fiļipoviča published an article in the journal Jurista Vārds on digital citizenship in the AI era, examining how deepfakes and AI-generated content affect privacy and dignity under the EU AI Act, GDPR and Digital Services Act.

New EU rules on packaging and packaging waste have applied since 12 August 2026, setting requirements for how packaging is produced and composed and requiring it to be reusable or recyclable. From 2030 certain types of single-use packaging will be banned where more environmentally friendly alternatives exist, creating both new compliance duties and new business opportunities.

On 15 October the Saeima approved amendments to the Enterprise Register Law requiring all applications to the Register to be filed electronically via the registrs.ur.gov.lv portal from 7 January 2027, and giving the Register legal grounds to use automated decision-making. Transition periods apply to certain client groups. Only 5% of 2025 filings were still on paper, so the change formalises an already near-complete digital shift.

Also reported by: ifinanses.lv

On 15 October parliament finally passed amendments to the Civil Law establishing that animals are not "things" but living, sentient beings, while keeping their status as objects of civil rights and clarifying rules on harm done to them.

The Saeima adopted in its final reading amendments to the Law on State Social Insurance allowing voluntary contributions to count certain 1991-1995 study and childcare periods spent in Latvia toward pension and unemployment insurance records. The amendments allow contributions for time spent studying at a Latvian university and similar periods that previously were not credited.

A draft Cabinet order on the TAP legal-acts portal proposes covering unpaid state compensation for crop, fish-farming and beekeeping damage caused by wild animals - geese, swans, otters and bears - out of the budget's contingency funds. The largest unpaid amount, €251,244, relates to crop-damage compensation, while the aquaculture sector is short €209,944.

The Joint Committee of the EBA, EIOPA and ESMA published its 2027 Annual Work Programme on 13 October, naming digital operational resilience, technological innovation, sustainable finance, securitisation and cross-sectoral risk monitoring - including DORA oversight of critical ICT providers and consumer protection - as priorities. The programme backs the Commission's Savings and Investments Union goals and its regulatory-simplification agenda.

The Senate's civil cases department upheld an appellate ruling rejecting the Finance Ministry's request to cancel a registered lease right under Civil Law Article 416(7), confirming that a court cannot simply decline to apply a valid legal provision.

The Constitutional Court, in case No. 2025-22-03, upheld a Daugavpils municipal ban on gambling halls within 150 metres of homes, schools and social-service buildings. Gambling operators had argued the restriction disproportionately infringed their property rights, but the court found the municipality justified it by the risk of gambling addiction. The ruling leaves operators free to run halls elsewhere in the city.

The Constitutional Court has ruled that a Daugavpils municipal bylaw banning gambling halls whose entrance is within 150 metres of apartment buildings, schools or municipal institutions is compatible with the Constitution. The court found the restriction reduces the risk of unplanned exposure to gambling addiction while still allowing gambling halls to operate elsewhere in the city.

The Senate's Civil Cases Department upheld a Zemgale regional court ruling that refused the Finance Ministry's request to delete Land Register lease rights over a former garage cooperative's property, which passed to the state after the cooperative was struck off the register without liquidation. Reviewing the ancillary complaint, the Senate examined whether Civil Law Article 416(7) was constitutional and referred the question to the Constitutional Court, which found the provision unconstitutional where ownership is registered to the state. The Senate's ruling also sets out for lower courts how to prepare the legal grounds for such constitutional referrals going forward.

On 15 October the Court of Justice of the EU ruled in Case C-70/25 Tukowiecka that a payment service provider cannot refuse to immediately refund an unauthorised transaction on the ground that the customer was grossly negligent; such negligence may let the provider later seek reimbursement from the customer, but not delay the refund itself. The case arose from roughly EUR 700 of phishing fraud against a customer of Poland's PKO BP bank.

The paywalled piece covers the Senate's 17 September 2026 ruling in case SKA-761/2026, upholding a lower-court finding that the tax authority's decision to terminate a company's operations was disproportionate despite meeting the formal conditions.

On 15 October the Court of Justice of the EU ruled that banks cannot refuse to immediately reimburse an unauthorised payment solely on the grounds that the customer allegedly showed gross negligence. The case arose from a Polish woman's complaint over roughly €700 stolen after she clicked a phishing link; the court held that the amount must generally be refunded by the end of the next business day, except where the bank has well-founded suspicion of fraud by the customer that has been reported to the competent authorities.

On 13 October the Constitutional Court issued a decision in case No. 159/2026 setting out how to decide a request to recuse one of its judges, since the amended Constitutional Court Law no longer bars judge recusal but left no set procedure. The court ruled that the relevant chamber or duty session decides the request after hearing the challenged judge, by majority vote, with a tied vote meaning recusal.

The Constitutional Court declined to open a case on the Prosecutor General's application challenging two Cabinet of Ministers protocol decisions that set the pricing mechanism for long-term sawlog supply contracts of state company 'Latvijas valsts meži'. The court held these decisions are individual, not normative, acts, so reviewing them falls outside its jurisdiction. The ruling clarifies the line between normative and individual state-administration acts in a commercial-contract context.

The Constitutional Court declined to open a case on the Prosecutor General's challenge to two Cabinet of Ministers decisions on state-forestry timber pricing, ruling they are not normative acts and so cannot be contested by him.

The Constitutional Court declined to open a case on the Prosecutor General's petition against two 2023 and 2024 Cabinet protocol decisions that directed state forestry company "Latvijas valsts meži" to apply a specific pricing mechanism for sawlog sales. The court found the protocol decisions to be internal individual administrative acts rather than binding normative acts subject to constitutional review. The complaint was therefore not examined on the merits.

After a 18 February 2026 amendment lifted the ban on challenging a Constitutional Court judge's participation, the court's own rules of procedure had not yet set out how such a recusal request is decided. In a procedural sitting the court ruled that the panel or sitting handling the case decides the recusal, after hearing the judge concerned, by majority vote of the remaining members; a tie means the judge is recused.

On 13 October 2026 the Constitutional Court resumed a case on whether the rule requiring disclosure of shareholders' personal data under the Enterprise Register law complies with the constitutional right to data protection, brought by minority shareholders following a related CJEU ruling.

The Senate has paused one case and asked the Constitutional Court to review a rule that allows reopening court rulings that have already taken legal effect.

The article examines whether vague doubts about "financial reputation" can justify excluding a bidder from public procurement. In regulated procurements the list of exclusion grounds is exhaustive and authorities cannot add their own criteria, as confirmed by Senate case No. SKA-87/2026 involving state postal company Latvijas Pasts. In non-regulated procurements authorities have more discretion, but a decision must still be objectively justified and applied equally to all bidders.

The Court Administration and law firm CersJurkāns discussed progress on the ESF Plus "Access to Justice" pilot, which from 23 September 2026 to 22 March 2027 provides free initial legal consultations on family, employment, debt and consumer, inheritance and property, and administrative/social matters. No concrete consultation numbers have been published yet.

Amendments to the Law on Judicial Power, published 14 October, shift several court-administration powers from the Justice Minister to the Judicial Council, including court reorganisation and judge transfers, add rules on judges' business ties to parties, allow publication of significant rulings from closed hearings and a public Supreme Court judgment archive, and impose a five-year ban on insolvency administrators whose powers a court revoked for abuse. The Saeima adopted the law on 1 October; it takes effect 1 January 2027, with some provisions on later dates.

The piece outlines the Party Financing Law's rules on donations to political parties. It explains that companies cannot donate, any free-of-charge benefit counts as a donation (including below-market-price services), and people with certain criminal convictions are barred from contributing.

Also reported by: ifinanses.lv