OBS_VALUE: <ul><li><a href=http://likumi.lv/doc.php?id=5490 target=_blank>Commercial Law(Komerclikums, adopted on 13 April 2000, with latest amendments in force on 01 August 2021  )</a></li><li><a href=http://likumi.lv/doc.php?id=115573 target=_blank>Procedures for the Circulation of Excisable Goods(Akcīzes preču aprites kārtība, adopted on 30 August 2005, with latest modifications of 4 December 2018)</a></li></ul>