{"id":84389,"date":"2025-12-23T16:50:10","date_gmt":"2025-12-23T16:50:10","guid":{"rendered":"https:\/\/www.europesays.com\/lv\/84389\/"},"modified":"2025-12-23T16:50:10","modified_gmt":"2025-12-23T16:50:10","slug":"satversmes-tiesa-skatis-lietu-par-dabas-resursu-nodokla-aprekinasanu","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/lv\/84389\/","title":{"rendered":"Satversmes tiesa skat\u012bs lietu par dabas resursu nodok\u013ca apr\u0113\u0137in\u0101\u0161anu"},"content":{"rendered":"<p>Lieta ierosin\u0101ta par Dabas resursu nodok\u013ca likuma 21. panta otr\u0101s da\u013cas atbilst\u012bbu Satversmes 105. panta pirmajiem trim teikumiem.<\/p>\n<p>Apstr\u012bd\u0113t\u0101 norma paredz, ka gad\u012bjum\u0101, ja persona dabas resursus ieg\u016bst vai izmanto vai veic 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 nodoklis tiek apr\u0113\u0137in\u0101ts desmitk\u0101r\u0161\u0101 apm\u0113r\u0101.<\/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 apr\u0113\u0137in\u0101to dabas resursu nodokli desmitk\u0101r\u0161\u0101 apm\u0113r\u0101.<\/p>\n<p>Apgabaltiesa nor\u0101da, ka apstr\u012bd\u0113t\u0101 norma paredz paaugstin\u0101tas nodok\u013ca likmes piem\u0113ro\u0161anu visos p\u0101rk\u0101pumu gad\u012bjumos, neveicot katra p\u0101rk\u0101puma individu\u0101lu izv\u0113rt\u0113jumu. \u0160\u0101da likme p\u0113c b\u016bt\u012bbas ir piel\u012bdzin\u0101ma krimin\u0101lsodam. 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 neparedz iesp\u0113ju samazin\u0101t apr\u0113\u0137in\u0101to nodokli netipiskos gad\u012bjumos. T\u0101d\u0113\u013c vien\u012bgais risin\u0101jums ir \u0161\u012bs normas nepiem\u0113ro\u0161ana. Tom\u0113r tas ne vienm\u0113r atbilst vienl\u012bdz\u012bbas principam un valsts bud\u017eeta interes\u0113m. T\u0101d\u0113j\u0101di apgabalties\u0101 uzskata, ka apstr\u012bd\u0113t\u0101 norma nav sam\u0113r\u012bga un neatbilst Satversmes 105. panta pirmajiem trim teikumiem.<\/p>\n<p>ST uzaicin\u0101jusi Saeimu l\u012bdz 23. febru\u0101rim iesniegt atbildes rakstu ar lietas faktisko apst\u0101k\u013cu izkl\u0101stu un juridisko pamatojumu. Lietas sagatavo\u0161anas termi\u0146\u0161 ir 2026. gada 22. maijs, bet par lietas izskat\u012b\u0161anas procesa veidu un datumu tiesa lemj p\u0113c lietas sagatavo\u0161anas.<\/p>\n","protected":false},"excerpt":{"rendered":"Lieta ierosin\u0101ta par Dabas resursu nodok\u013ca likuma 21. panta otr\u0101s da\u013cas atbilst\u012bbu Satversmes 105. panta pirmajiem trim teikumiem.&hellip;\n","protected":false},"author":2,"featured_media":84390,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[23,28,29,32,33,22,30,31,35,39,38,36,37,34,40,20,26,27,13246,24,25,21],"class_list":{"0":"post-84389","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-aktualitates","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-satversmes-tiesa","27":"tag-top-stories","28":"tag-topstories","29":"tag-zinas"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@lv\/115769915770605424","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/84389","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=84389"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/posts\/84389\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media\/84390"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/media?parent=84389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/categories?post=84389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/lv\/wp-json\/wp\/v2\/tags?post=84389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}