Satversmei neatbilst regul\u0113jums par zemes lieto\u0161anas maksu un \u0161\u0101d\u0101 lieto\u0161an\u0101 eso\u0161\u0101s zemes kadastr\u0101l\u0101s v\u0113rt\u0113\u0161anas k\u0101rt\u012bbu, atzinusi Satversmes tiesa. Saeimai b\u016bs j\u0101lemj par jaunu regul\u0113jumu, k\u0101 ar\u012b valstij b\u016bs j\u0101atl\u012bdzina zaud\u0113jumi zemes \u012bpa\u0161niekiem, kas radu\u0161ies no \u0161\u012b gada 1. janv\u0101ra pa\u0161laik sp\u0113k\u0101 eso\u0161\u0101s normas d\u0113\u013c.<\/p>\n
\u012aSUM\u0100:<\/p>\n
Ties\u0101 inform\u0113ja, ka\u00a0Satversmei neatbilst regul\u0113jums par zemes likumisk\u0101s lieto\u0161anas maksu un likumiskaj\u0101 lieto\u0161an\u0101 eso\u0161\u0101s zemes kadastr\u0101l\u0101s v\u0113rt\u0113\u0161anas k\u0101rt\u012bbu.\u00a0Pieteikumu iesniedz\u0113ji liet\u0101 ir 21 priv\u0101tpersona, kam pieder zeme, uz kuras atrodas cit\u0101m person\u0101m piedero\u0161as b\u016bves.\u00a0Pieteic\u0113ji apstr\u012bd\u0113ja normas, kas nosaka zemes likumisk\u0101s lieto\u0161anas maksas apm\u0113ru. Attiec\u012bb\u0101 uz dz\u012bvojamo \u0113ku \u012bpa\u0161niekiem apstr\u012bd\u0113taj\u0101s norm\u0101s paredz\u0113ts zemes lieto\u0161anas maksas apm\u0113ra pieauguma ierobe\u017eojums laikposm\u0101 no 2025. gada 1. janv\u0101ra l\u012bdz 2028. gada 31. decembrim.<\/p>\n
Preciz\u0113jums<\/p>\n
Zi\u0146\u0101 preciz\u0113ts Satversmes tiesas lemtais.\u00a0<\/p>\n
T\u0101pat ar\u012b eso\u0161ais regul\u0113jums, kas st\u0101j\u0101s sp\u0113k\u0101 \u0161ogad, da\u013cu zemes \u012bpa\u0161nieku nost\u0101da slikt\u0101k\u0101 situ\u0101cij\u0101, jo vi\u0146iem zemes univers\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba ir maz\u0101ka par fisk\u0101lo kadastr\u0101lo v\u0113rt\u012bbu, t\u0101d\u0113j\u0101di no nekustam\u0101 \u012bpa\u0161uma nodok\u013ca samaksas da\u013ca iedz\u012bvot\u0101ju sa\u0146em maz\u0101ku atl\u012bdz\u012bbu nek\u0101 iepriek\u0161. Tiesa\u00a0uzdevusi valstij atl\u012bdzin\u0101t\u00a0zaud\u0113jumus\u00a0zemes \u012bpa\u0161niekiem.\u00a0Pret\u0113j\u0101 gad\u012bjum\u0101 \u0161ie zemes \u012bpa\u0161nieki b\u016bs ties\u012bgi pras\u012bt atbilst\u012bgu atl\u012bdzin\u0101jumu no valsts.<\/p>\n
Satversmes tiesas priek\u0161s\u0113d\u0113t\u0101ja Ir\u0113na Kucina koment\u0113ja: “Dom\u0101ju, ka likumdev\u0113js apzin\u0101s savu k\u013c\u016bdu. M\u0113s to dzird\u0113j\u0101m ar\u012b tiesas s\u0113d\u0113, ka kaut kas nav k\u0101rt\u012bb\u0101 ar regul\u0113jumu. Dzird\u0113j\u0101m gan no Ministru kabineta puses, gan no likumdev\u0113ja puses. Likumdev\u0113jam j\u0101pieliek visi sp\u0113ki, k\u0101 jau teicu, j\u0101b\u016bt sp\u0113c\u012bgam un noz\u012bm\u012bgam restartam, lai regul\u0113jums b\u016btu jauns, kuram var uztic\u0113ties.”<\/p>\n
Ties\u0101 nor\u0101d\u012bja, ka\u00a0joproj\u0101m nav pan\u0101kts taisn\u012bgs l\u012bdzsvars starp ikviena zemes \u012bpa\u0161nieka ties\u012bb\u0101m sa\u0146emt t\u0101du zemes likumisk\u0101s lieto\u0161anas maksu, kas pilda atl\u012bdz\u012bbas funkciju, un b\u016bvju \u012bpa\u0161nieku ties\u012bbu aizsardz\u012bbu.<\/p>\n
\n“Tiesiskais regul\u0113jums, kas vienu tiesisko attiec\u012bbu dal\u012bbnieku nost\u0101da ac\u012bmredzami slikt\u0101k\u0101 situ\u0101cij\u0101 nek\u0101 otru, nevar nodro\u0161in\u0101t soci\u0101lo mieru un sabiedr\u012bbas labkl\u0101j\u012bbas aizsardz\u012bbu,” nor\u0101d\u012bja ties\u0101.<\/p>\n<\/blockquote>\n
Tiesa atzina, ka likumdev\u0113js ir veicis pas\u0101kumus, kas v\u0113rsti uz Satversmes tiesas\u00a02023.\u00a0gada 2.\u00a0maija spriedum\u0101<\/a> liet\u0101 nor\u0101d\u012bto tiesisk\u0101 regul\u0113juma tr\u016bkumu nov\u0113r\u0161anu, tostarp ir aktualiz\u0113jis zemes kadastr\u0101l\u0101s v\u0113rt\u012bbas. Likumdev\u0113js ir ieviesis divas kadastr\u0101l\u0101s v\u0113rt\u012bbas – univers\u0101lo un fisk\u0101lo.<\/p>\n
Univers\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba ir aktualiz\u0113ta un tirgus situ\u0101cijai pietuvin\u0101ta kadastra objekta v\u0113rt\u012bba, un to neattiecina uz nodok\u013cu un citiem publiskiem maks\u0101jumiem. Savuk\u0101rt fisk\u0101lo kadastr\u0101lo v\u0113rt\u012bbu, kas nav aktualiz\u0113ta, izmanto nodok\u013cu un citu publisko maks\u0101jumu apr\u0113\u0137inam. Univers\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba sal\u012bdzin\u0101jum\u0101 ar fisk\u0101lo kadastr\u0101lo v\u0113rt\u012bbu var gan pieaugt, gan samazin\u0101ties, gan ar\u012b palikt nemain\u012bga.<\/p>\n
Tiesa secin\u0101ja, ka ir t\u0101di zemes \u012bpa\u0161nieki, tostarp vair\u0101ki pieteikumu iesniedz\u0113ji, kuriem zemes likumisk\u0101s lieto\u0161anas maksa samazin\u0101s t\u0101d\u0113\u013c, ka zemes univers\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba ir maz\u0101ka par fisk\u0101lo kadastr\u0101lo v\u0113rt\u012bbu.<\/p>\n
\nProti, \u0161\u012bs personas no 2025.\u00a0gada 1.\u00a0janv\u0101ra p\u0113c nekustam\u0101 \u012bpa\u0161uma nodok\u013ca samaksas sa\u0146em maz\u0101ku atl\u012bdz\u012bbu nek\u0101 iepriek\u0161.<\/p>\n<\/blockquote>\n
Min\u0113to situ\u0101ciju ietekm\u0113 ar\u012b standartplat\u012bbas un t\u0101s korekcijas koeficienta piem\u0113ro\u0161ana daudzdz\u012bvok\u013cu m\u0101ju apb\u016bves zemes univers\u0101l\u0101s kadastr\u0101l\u0101s v\u0113rt\u012bbas apr\u0113\u0137in\u0101\u0161an\u0101.<\/p>\n
“Ja zemes likumisk\u0101s lieto\u0161anas maksa nesedz nekustam\u0101 \u012bpa\u0161uma nodok\u013ca maks\u0101jumu par konkr\u0113to zemi vai ir vien\u0101da ar to, vai ja p\u0113c \u0161\u0101 nodok\u013ca samaksas atl\u012bdz\u012bba, kas paliek zemes \u012bpa\u0161niekam, ir nesam\u0113r\u012bgi maza, tad \u0161\u0101du zemes likumisk\u0101s lieto\u0161anas maksu nevar uzskat\u012bt par t\u0101du, kas pilda atl\u012bdz\u012bbas funkciju,” uzsv\u0113ra Satversmes tiesa. T\u0101d\u0113j\u0101di da\u013c\u0101 gad\u012bjumu joproj\u0101m nav pan\u0101kts taisn\u012bgs l\u012bdzsvars starp ikviena zemes \u012bpa\u0161nieka ties\u012bb\u0101m sa\u0146emt \u0161\u0101du maksu un b\u016bvju \u012bpa\u0161nieku ties\u012bbu aizsardz\u012bbu. Ties\u0101 uzskata, ka t\u0101ds tiesiskais regul\u0113jums nevar nodro\u0161in\u0101t ar\u012b soci\u0101lo mieru un sabiedr\u012bbas labkl\u0101j\u012bbas aizsardz\u012bbu.<\/p>\n
Tiesa ar\u012b secin\u0101ja, ka \u012bpa\u0161niekiem, kuru zemes univers\u0101l\u0101 kadastr\u0101l\u0101 v\u0113rt\u012bba ir palielin\u0101jusies, likumisk\u0101s lieto\u0161anas maksu daudzos gad\u012bjumos samazina ar\u012b t\u0101s pieauguma ierobe\u017eojums 30\u00a0% apm\u0113r\u0101 sal\u012bdzin\u0101jum\u0101 ar iepriek\u0161\u0113j\u0101 gada maks\u0101jumu attiec\u012bb\u0101 uz dz\u012bvojamo \u0113ku \u012bpa\u0161niekiem. Ar\u012b pie\u0146emot \u0161o normu, likumdev\u0113js ne visos gad\u012bjumos ir sam\u0113rojis dz\u012bvojamo \u0113ku \u012bpa\u0161nieku un zemes \u012bpa\u0161nieku ties\u012bbas.<\/p>\n
Ties\u0101 nor\u0101d\u012bja – likumdev\u0113js ar min\u0113to normu ir r\u016bp\u0113jies par dz\u012bvojamo \u0113ku \u012bpa\u0161nieku ties\u012bbu aizsardz\u012bbu, balstoties pie\u0146\u0113mum\u0101, ka vi\u0146i visi ir soci\u0101li maz\u0101k aizsarg\u0101ti nek\u0101 zemes \u012bpa\u0161nieki. Tom\u0113r Satversmes tiesa\u00a0\u0161\u0101du visp\u0101r\u012bgu pie\u0146\u0113mumu atzina par nepamatotu. \u0160\u012b norma vienl\u012bdz attiecas ar\u012b uz juridisk\u0101m person\u0101m, kuras nevar uzskat\u012bt par soci\u0101li maz\u0101k aizsarg\u0101tu personu grupu. Savuk\u0101rt situ\u0101cijas, kad dz\u012bvojamo \u0113ku \u012bpa\u0161niekiem var rasties gr\u016bt\u012bbas samaks\u0101t zemes likumisk\u0101s lieto\u0161anas maksu, ir iesp\u0113jams risin\u0101t cit\u0101di, nor\u0101dija tiesa.<\/p>\n
Lai dotu likumdev\u0113jam laiku tiesisk\u0101s attiec\u012bbas noregul\u0113t t\u0101d\u0101 veid\u0101, lai visi zemes \u012bpa\u0161nieki sa\u0146emtu t\u0101du zemes likumisk\u0101s lieto\u0161anas maksu, kas pilda atl\u012bdz\u012bbas funkciju, bet vienlaikus tiktu iev\u0113rotas ar\u012b b\u016bvju \u012bpa\u0161nieku ties\u012bbas, Satversmes tiesa\u00a0atzina apstr\u012bd\u0113t\u0101s normas attiec\u012bb\u0101 uz zemes likumisk\u0101s lieto\u0161anas tiesiskaj\u0101m attiec\u012bb\u0101m par sp\u0113k\u0101 neeso\u0161\u0101m no 2027.\u00a0gada 1.\u00a0janv\u0101ra.<\/p>\n
Vienlaikus tiesa\u00a0noteica, ka likumdev\u0113jam l\u012bdz 2026.\u00a0gada 1.\u00a0j\u016bnijam j\u0101pie\u0146em regul\u0113jums, kas nodro\u0161in\u0101s zemes \u012bpa\u0161niekiem ties\u012bbas uz atbilst\u012bgu atl\u012bdzin\u0101jumu par vi\u0146u pamatties\u012bbu nepamatotu aizsk\u0101rumu gad\u012bjumos, kad zemes likumisk\u0101s lieto\u0161anas maksa nesedz nekustam\u0101 \u012bpa\u0161uma nodok\u013ca maks\u0101jumu par konkr\u0113to zemi, ir vien\u0101da ar to vai kad p\u0113c \u0161\u0101 nodok\u013ca samaksas atl\u012bdz\u012bba paliek nesam\u0113r\u012bgi maza.<\/p>\n
Atbilst\u012bgs atl\u012bdzin\u0101jums zemes \u012bpa\u0161niekiem pien\u0101kas par vi\u0146u pamatties\u012bbu nepamatotu aizsk\u0101rumu no 2025.\u00a0gada 1.\u00a0janv\u0101ra l\u012bdz dienai, kad st\u0101jas sp\u0113k\u0101 jauns zemes likumisk\u0101s lieto\u0161anas maksas tiesiskais regul\u0113jums. Pret\u0113j\u0101 gad\u012bjum\u0101 \u0161ie zemes \u012bpa\u0161nieki b\u016bs ties\u012bgi pras\u012bt atbilst\u012bgu atl\u012bdzin\u0101jumu no valsts pras\u012bbas tiesved\u012bbas k\u0101rt\u012bb\u0101.<\/p>\n
Satversmes spriedums ir gal\u012bgs un nep\u0101rs\u016bdzams, tas ir st\u0101jies sp\u0113k\u0101 pasludin\u0101\u0161anas br\u012bd\u012b.<\/p>\n
KONTEKSTS:<\/p>\n
Satversmes tiesa 2023.\u00a0gad\u0101 Saeimas noteikto regul\u0113jumu par zemes nomu piespiedu dal\u012btajos \u012bpa\u0161umos atzina par atbilsto\u0161u Satversmei, bet ierobe\u017eoto nomas maksas apm\u0113ru – par pamatlikumam neatbilsto\u0161u.<\/a><\/p>\n
Apstr\u012bd\u0113t\u0101s normas 2023.\u00a0gad\u0101 noteikto zemes lieto\u0161anas maksu \u010detru procentu apm\u0113r\u0101 tiesa atzina par Satversmei neatbilsto\u0161u, jo, nosakot \u0161o maksu un taj\u0101 ietverto atl\u012bdz\u012bbu zemes \u012bpa\u0161niekam 2,5\u00a0% apm\u0113r\u0101 no lieto\u0161an\u0101 eso\u0161\u0101s zemes kadastr\u0101l\u0101s v\u0113rt\u012bbas, likumdev\u0113js nav pamatojis, ka b\u016btu \u0146emti v\u0113r\u0101 izdevumi, kas samazina zemes \u012bpa\u0161nieka ien\u0101kumu no lieto\u0161an\u0101 nodot\u0101s zemes.<\/p>\n
P\u0113c vair\u0101ku gadu diskusij\u0101m, k\u0101 risin\u0101t piespiedu dal\u012bto \u012bpa\u0161umu probl\u0113mu, kad zeme pieder vienam \u012bpa\u0161niekam, bet \u0113kas – citam, Saeima 2021.\u00a0gada \u00a0septembr\u012b pie\u0146\u0113ma piespiedu nomas reformu, nosakot, ka\u00a0maksa par zemes lieto\u0161anu<\/a> ir l\u012bdz 4\u00a0% no zemes kadastr\u0101l\u0101s v\u0113rt\u012bbas.<\/p>\n
Latvij\u0101 jau vair\u0101k nek\u0101 25 gadus past\u0101v\u0113jusi\u00a0piespiedu dal\u012bt\u0101 \u012bpa\u0161uma probl\u0113ma<\/a>, kad daudzos gad\u012bjumos zeme zem \u0113k\u0101m pieder citiem \u012bpa\u0161niekiem. Likumdev\u0113js to ir centies risin\u0101t, tom\u0113r l\u012bdz rezult\u0101tam netika \u2013 arvien \u012bpa\u0161umi bija\u00a0dal\u012bti un rad\u0101s str\u012bdi par augst\u0101m nomas maks\u0101m.<\/p>\n