Liga Merwin Invited as Amicus Curiae in Landmark Constitutional Court Case
We are proud to share that Liga Merwin, Managing Partner at Ellex in Latvia and Head of our EU & Competition practice, was invited by Latvia’s Constitutional Court to serve as amicus curiae – an independent legal expert – in a significant case examining the intersection of national tax policy and EU State aid rules.
The case concerns the Solidarity Contribution Discount under Latvia’s solidarity contribution law for banks and whether this discount mechanism constitutes State aid under Article 107(1) TFEU.
The Constitutional Court decided to refer questions to the Court of Justice of the European Union – a decision that reflects the complexity and European significance of the legal issues at stake and which closely follows the analysis Liga presented in her amicus curiae opinion.
Being invited as amicus curiae to the Constitutional Court is a rare honour that recognises deep expertise in the relevant field. The Court seeks such expert opinions only in cases raising complex questions that benefit from independent academic and professional insight.
This referral to the CJEU will have implications beyond Latvia, potentially shaping how EU Member States can design extraordinary fiscal measures while respecting State aid rules.
Congratulations to Liga on this well-deserved recognition of her leading expertise in EU and competition law.
Read more in Latvian HERE
