A significant judgement has been announced concerning the 0% VAT tax rate. On 11 April 2016, the Supreme Court of the Republic of Latvia held that a person who is acting for another person taxable in another member state and applies the 0% tax rate when releasing goods in free circulation, is responsible for the tax debt if the legal requirements for application of this tax rate have not been met. The 0% tax rate can be applied if the goods have been sent to a recipient in another member state, even if it is not the same recipient indicated in the initial goods transport documents.

On 1 March 2016 the Supreme Court of the Republic of Latvia emphasized that the customs value has to reflect the actual economic value of the imported goods and not the sale price of the goods which may be affected by a special relationship or arrangement.