{"id":83938,"date":"2025-12-23T09:37:07","date_gmt":"2025-12-23T09:37:07","guid":{"rendered":"https:\/\/www.europesays.com\/lv\/83938\/"},"modified":"2025-12-23T09:37:07","modified_gmt":"2025-12-23T09:37:07","slug":"satversmes-tiesa-ierosinata-lieta-par-dabas-resursu-nodokla-desmitkarsu-aprekinasanu-raksts","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/lv\/83938\/","title":{"rendered":"Satversmes ties\u0101 ierosin\u0101ta lieta par dabas resursu nodok\u013ca desmitk\u0101r\u0161u apr\u0113\u0137in\u0101\u0161anu \/ Raksts"},"content":{"rendered":"<p>Satversmes ties\u0101 22.\u00a0decembr\u012b ierosin\u0101ta lieta par Dabas resursu nodok\u013ca likuma normas atbilst\u012bbu valsts pamatlikumam<\/p>\n<p>Apstr\u012bd\u0113t\u0101 norma paredz, ka gad\u012bjum\u0101, ja persona dabas resursus ieg\u016bst vai izmanto, vai pie\u013cauj pies\u0101r\u0146ojo\u0161as darb\u012bbas bez nepiecie\u0161am\u0101s at\u013caujas, licences vai C kategorijas pies\u0101r\u0146ojo\u0161as darb\u012bbas re\u0123istr\u0101cijas, dabas resursu nodokli apr\u0113\u0137ina desmitk\u0101r\u0161i.<\/p>\n<p>Lieta ierosin\u0101ta, skatot apstr\u012bd\u0113t\u0101s\u00a0normas atbilst\u012bbu Satversmes 105. panta pirmajiem tr\u012bs teikumiem: ikvienam ir ties\u012bbas uz \u012bpa\u0161umu. \u012apa\u0161umu nedr\u012bkst izmantot pret\u0113ji sabiedr\u012bbas interes\u0113m. \u012apa\u0161uma ties\u012bbas var ierobe\u017eot vien\u012bgi saska\u0146\u0101 ar likumu.<\/p>\n<p>Pieteikumu iesniegusi Administrat\u012bv\u0101 apgabaltiesa, kuras izskat\u012b\u0161an\u0101 ir administrat\u012bv\u0101 lieta par str\u012bdu saist\u012bb\u0101 ar pieteic\u0113jai desmitk\u0101r\u0161i apr\u0113\u0137in\u0101to dabas resursu nodokli. Pieteikuma iesniedz\u0113ja nor\u0101d\u012bjusi, ka apstr\u012bd\u0113t\u0101 norma paredz paaugstin\u0101tas nodok\u013ca likmes piem\u0113ro\u0161anu visos p\u0101rk\u0101pumu gad\u012bjumos, individu\u0101li neizv\u0113rt\u0113jot katru p\u0101rk\u0101pumu.<\/p>\n<blockquote>\n<p>\u0160\u0101da likme p\u0113c b\u016bt\u012bbas ir piel\u012bdzin\u0101ma krimin\u0101lsodam, paudusi pieteic\u0113ja.<\/p>\n<\/blockquote>\n<p>Apstr\u012bd\u0113t\u0101 norma vien\u0101di attiecas gan uz gad\u012bjumiem, kad var konstat\u0113t personas \u013caunpr\u0101t\u012bgu r\u012bc\u012bbu, gan uz gad\u012bjumiem, kad to nevar konstat\u0113t.<\/p>\n<p>Turkl\u0101t apstr\u012bd\u0113t\u0101 norma neparedzot iesp\u0113ju samazin\u0101t apr\u0113\u0137in\u0101to nodokli netipiskos gad\u012bjumos. T\u0101d\u0113\u013c vien\u012bgais risin\u0101jums esot \u0161\u012bs normas nepiem\u0113ro\u0161ana. Tom\u0113r tas ne vienm\u0113r atbilstot vienl\u012bdz\u012bbas principam un valsts bud\u017eeta interes\u0113m. T\u0101d\u0113j\u0101di pieteikuma iesniedz\u0113ja uzskata, ka apstr\u012bd\u0113t\u0101 norma nav sam\u0113r\u012bga un neatbilst Satversmes 105. panta pirmajiem trim teikumiem.<\/p>\n<p>Tie noteic, ka ikvienam ir ties\u012bbas uz \u012bpa\u0161umu. \u012apa\u0161umu nedr\u012bkst izmantot pret\u0113ji sabiedr\u012bbas interes\u0113m. \u012apa\u0161uma ties\u012bbas var ierobe\u017eot vien\u012bgi saska\u0146\u0101 ar likumu.<\/p>\n<p>Satversmes tiesa uzaicin\u0101ja Saeimu l\u012bdz 2026.\u00a0gada 23.\u00a0febru\u0101rim iesniegt atbildes rakstu ar lietas faktisko apst\u0101k\u013cu izkl\u0101stu un juridisko pamatojumu. Lietas sagatavo\u0161anas termi\u0146\u0161 ir 2026.\u00a0gada 22. maijs. Par lietas izskat\u012b\u0161anas procesa veidu un datumu tiesa lemj p\u0113c lietas sagatavo\u0161anas.<\/p>\n<p>                    Valodas k\u013c\u016bda rakst\u0101?<\/p>\n<p class=\"d-none d-md-block\">Iez\u012bm\u0113jiet tekstu un spiediet Ctrl+Enter, lai nos\u016bt\u012btu labojamo teksta fragmentu redaktoram! Par faktu k\u013c\u016bd\u0101m l\u016bdzam zi\u0146ot e-past\u0101 <a href=\"https:\/\/www.lsm.lv\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"334156575258505a5952735f405e1d5f45\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>.<\/p>\n<p class=\"d-md-none\">Iez\u012bm\u0113jiet tekstu un spiediet uz Zi\u0146ot par k\u013c\u016bdu pogas, lai nos\u016bt\u012btu labojamo teksta fragmentu redaktoram!<\/p>\n<p>\n                    Zi\u0146ot par k\u013c\u016bdu\n                <\/p>\n","protected":false},"excerpt":{"rendered":"Satversmes ties\u0101 22.\u00a0decembr\u012b ierosin\u0101ta lieta par Dabas resursu nodok\u013ca likuma normas atbilst\u012bbu valsts pamatlikumam Apstr\u012bd\u0113t\u0101 norma paredz, ka&hellip;\n","protected":false},"author":2,"featured_media":83939,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[23,28,29,32,33,22,30,31,35,39,38,36,37,34,40,20,26,27,24,25,21],"class_list":{"0":"post-83938","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-latvija","8":"tag-aktualitates","9":"tag-breaking-news","10":"tag-breakingnews","11":"tag-featured-news","12":"tag-featurednews","13":"tag-headlines","14":"tag-latest-news","15":"tag-latestnews","16":"tag-latvia","17":"tag-latvian","18":"tag-latviesu","19":"tag-latviesu-valoda","20":"tag-latviesuvaloda","21":"tag-latvija","22":"tag-lv","23":"tag-news","24":"tag-popularakas-zinas","25":"tag-popularakaszinas","26":"tag-top-stories","27":"tag-topstories","28":"tag-zinas"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@lv\/115768213278617653","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/83938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/comments?post=83938"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/83938\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media\/83939"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media?parent=83938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/categories?post=83938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/tags?post=83938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}