{"id":10076,"date":"2026-02-02T11:35:03","date_gmt":"2026-02-02T09:35:03","guid":{"rendered":"https:\/\/rockbridge.legal\/court-annuls-srs-decision-and-preserves-clients-right-to-e100000-covid-19-support\/"},"modified":"2026-07-23T12:06:26","modified_gmt":"2026-07-23T09:06:26","slug":"court-annuls-srs-decision-and-preserves-clients-right-to-e100000-covid-19-support","status":"publish","type":[68],"link":"https:\/\/rockbridge.legal\/en\/court-annuls-srs-decision-and-preserves-clients-right-to-e100000-covid-19-support\/","title":{"rendered":"Court annuls SRS decision and preserves client&#8217;s right to \u20ac100,000 Covid-19 support"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10076\" class=\"elementor elementor-10076 elementor-7729\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-3ae15b72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ae15b72\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-12ba3787\" data-id=\"12ba3787\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d33de45 elementor-widget elementor-widget-post-info\" data-id=\"4d33de45\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-a470701 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/en\/2026\/02\/02\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>February 2, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43cd39c5 elementor-widget elementor-widget-text-editor\" data-id=\"43cd39c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>RockBridge Legal successfully represented the joint-stock company \u201cB\u016aVUZ\u0145\u0112MUMS RESTAURATORS\u201d in a dispute with the State Revenue Service regarding the repayment of Covid-19 support amounting to \u20ac100,000. The Administrative Regional Court ruled that the service had unjustifiably revoked the decision to grant support and groundlessly demanded its repayment. <\/p><p>Initially, the State Revenue Service had decided to grant the company Covid-19 support; however, it later revoked this decision and demanded repayment of the funding, claiming that the company did not meet the criteria for receiving support. The dispute centered on the question of how the company&#8217;s turnover should be determined. The SRS maintained that it should be based on value-added tax return data, while the client argued that net turnover within the meaning of the Law on Annual Reports should be applied. The court agreed with the client&#8217;s arguments and concluded that this specific approach should have been applied at the time the support was requested.   <\/p><p>Objecting to the SRS appeal, the client pointed out a significant contradiction in the institution&#8217;s actions\u2014the service had initially, after evaluating the same accounting data, recognized the company&#8217;s compliance with the criteria and granted the support. The subsequent revocation of the decision, based on an interpretation that came into force after the support was granted, violated the principle of legitimate expectation, as neither the factual nor the legal circumstances had changed. <\/p><p>Upon evaluating the circumstances of the case, the court found that the company had fulfilled all conditions for receiving the support. Consequently, the SRS decision was annulled, and the client&#8217;s right to the received funding was preserved. <\/p><p>This judgment is significant for entrepreneurs as it confirms that when reviewing state support already granted, institutions must respect the principle of legitimate expectation and apply the regulations that were in force at the time the support was requested.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd935bc elementor-widget elementor-widget-heading\" data-id=\"bd935bc\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need help? Contact us <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-3ea5ebc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ea5ebc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5bb8d80\" data-id=\"5bb8d80\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff76abc elementor-widget elementor-widget-image\" data-id=\"ff76abc\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"540\" height=\"540\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png\" class=\"attachment-full size-full wp-image-9301\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png 540w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-150x150.png 150w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-81662a4\" data-id=\"81662a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35a1569 elementor-widget elementor-widget-heading\" data-id=\"35a1569\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ALISA LE\u0160KOVI\u010cA\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-986239c elementor-widget elementor-widget-heading\" data-id=\"986239c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PARTNER, ATTORNEY AT LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9345a3e elementor-widget elementor-widget-text-editor\" data-id=\"9345a3e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alisa is an experienced advocate and a partner at RockBridge Legal. Since 2008, Alisa has advised clients and provided legal assistance in complex tax and customs matters.  <\/p><p>Alisa also specializes in anti-money laundering (AML), sanctions, and compliance matters. Alisa has significant experience in corporate crime and investigation cases related to tax, customs, and sanctions issues. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c3df21 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0c3df21\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:%20(+371)%2029340444\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">  (+371) 29340444<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li 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class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/energetika\/\" >\n                                                <span class=\"elementor-icon-list-text\">Ener\u0123\u0113tikas ties\u012bbas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>RockBridge Legal successfully represented the joint-stock company \u201cB\u016aVUZ\u0145\u0112MUMS RESTAURATORS\u201d in a dispute with the State Revenue Service regarding the repayment of Covid-19 support amounting to \u20ac100,000. The Administrative Regional Court ruled that the service had unjustifiably revoked the decision to grant support and groundlessly demanded its repayment. Initially, the State Revenue Service had decided to [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":10027,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[59],"tags":[],"class_list":["post-10076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-experience","type-experience"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/comments?post=10076"}],"version-history":[{"count":3,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10076\/revisions"}],"predecessor-version":[{"id":10442,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10076\/revisions\/10442"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media\/10027"}],"wp:attachment":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media?parent=10076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/categories?post=10076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/tags?post=10076"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/type?post=10076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}