{"id":18863,"date":"2023-08-09T17:28:15","date_gmt":"2023-08-09T14:28:15","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=18863"},"modified":"2023-08-09T17:28:15","modified_gmt":"2023-08-09T14:28:15","slug":"butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/","title":{"rendered":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca"},"content":{"rendered":"

Nosl\u0113dzot rakstu ciklu par 2021.\u00a0gada b\u016btisk\u0101kaj\u0101m tiesu atzi\u0146\u0101m nodok\u013cu jom\u0101, \u0161oreiz izskat\u012bsim tr\u012bs noz\u012bm\u012bgas tiesu lietas: par nodok\u013cu maks\u0101jumiem maks\u0101tnesp\u0113jas gad\u012bjum\u0101, soda naudas samazin\u0101juma pie\u0161\u0137ir\u0161anu un nepamatotu audita termi\u0146a pagarin\u0101jumu.<\/strong><\/p>\n

Lieta SKA-247\/2021<\/strong><\/p>\n

Lietas b\u016bt\u012bba<\/strong><\/p>\n

Sen\u0101ta 2021. gada 29. j\u016bnija\u00a0spriedum\u0101 liet\u0101 SKA-247\/2021<\/a>\u00a0pieteic\u0113ja \u2013 maks\u0101tnesp\u0113j\u012bga sabiedr\u012bba \u2013 v\u0113rs\u0101s Valsts ie\u0146\u0113mumu dienest\u0101 (VID) ar iesniegumu, l\u016bdzot atcelt apr\u0113\u0137in\u0101tos uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca avansa maks\u0101jumus par laika periodu no sabiedr\u012bbas maks\u0101tnesp\u0113jas procesa pasludin\u0101\u0161anas dienas.<\/p>\n

Sen\u0101ts, skatot lietu, pievienoj\u0101s apgabaltiesas secin\u0101jumam, ka nodok\u013cu maks\u0101jumi ir no\u0161\u0137irami p\u0113c to ra\u0161an\u0101s laika, proti, pirms vai p\u0113c maks\u0101tnesp\u0113jas procesa. P\u0113c personas pasludin\u0101\u0161anas par maks\u0101tnesp\u0113j\u012bgu VID z\u016bd ties\u012bbas uz to nokav\u0113to nodok\u013cu maks\u0101jumu piedzi\u0146u, kuri radu\u0161ies pirms maks\u0101tnesp\u0113jas procesa pasludin\u0101\u0161anas, un nodok\u013cu par\u0101di ir piesak\u0101mi k\u0101 kreditoru pras\u012bjumi.<\/p>\n

Sen\u0101ta atzi\u0146as<\/strong><\/p>\n

Sen\u0101ts nor\u0101da, ka atbilsto\u0161i Maks\u0101tnesp\u0113jas likuma\u00a073.\u00a0panta<\/a>\u00a011.\u00a0da\u013cai nodok\u013ci, kuru maks\u0101\u0161anas pien\u0101kums radies administratora darb\u012bbas rezult\u0101t\u0101 p\u0113c uz\u0146\u0113muma pasludin\u0101\u0161anas par maks\u0101tnesp\u0113j\u012bgu, ir k\u0101rt\u0113jie nodok\u013ci un to maks\u0101\u0161ana veicama visp\u0101r\u0113j\u0101 k\u0101rt\u012bb\u0101. Ar\u012b likuma “Par nodok\u013ciem un nodev\u0101m” (likums par NN)\u00a026.\u00a0panta<\/a>\u00a06.\u00a0da\u013cas 5.\u00a0punkts paredz, ka p\u0113c maks\u0101tnesp\u0113jas procesa pasludin\u0101\u0161anas nodok\u013cu maks\u0101t\u0101js veic visus k\u0101rt\u0113jos nodok\u013cu maks\u0101jumus saska\u0146\u0101 ar nodok\u013cu likumiem.<\/p>\n

Las\u012bt pla\u0161\u0101k<\/a>.<\/p>\n

Rakstu cikla\u00a0pirm\u0101<\/a>,\u00a0otr\u0101<\/a>,\u00a0tre\u0161\u0101<\/a>\u00a0un ceturt\u0101<\/a> da\u013ca.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nosl\u0113dzot rakstu ciklu par 2021.\u00a0gada b\u016btisk\u0101kaj\u0101m tiesu atzi\u0146\u0101m nodok\u013cu jom\u0101, \u0161oreiz izskat\u012bsim tr\u012bs noz\u012bm\u012bgas tiesu lietas: par nodok\u013cu maks\u0101jumiem maks\u0101tnesp\u0113jas gad\u012bjum\u0101, soda naudas samazin\u0101juma pie\u0161\u0137ir\u0161anu un nepamatotu audita termi\u0146a pagarin\u0101jumu. Lieta SKA-247\/2021 Lietas b\u016bt\u012bba Sen\u0101ta 2021. gada 29. j\u016bnija\u00a0spriedum\u0101 liet\u0101..<\/p>\n","protected":false},"author":6,"featured_media":2551,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"country":[96],"class_list":["post-18863","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nB\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca | COBALT<\/title>\n<meta name=\"description\" content=\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca. News. Naujienos. Jaunumi. Uudised.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca | COBALT\" \/>\n<meta property=\"og:description\" content=\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca. News. Naujienos. Jaunumi. Uudised.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-09T14:28:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Elina-Locmele-jpg.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2044\" \/>\n\t<meta property=\"og:image:height\" content=\"1788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ilze Augstkalne\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ilze Augstkalne\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/\"},\"author\":{\"name\":\"Ilze Augstkalne\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/a96c052a2eba55b2f6b995c69436c3aa\"},\"headline\":\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca\",\"datePublished\":\"2023-08-09T14:28:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/\"},\"wordCount\":319,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Elina-Locmele-jpg.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/\",\"name\":\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Elina-Locmele-jpg.jpg\",\"datePublished\":\"2023-08-09T14:28:15+00:00\",\"description\":\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca. News. Naujienos. Jaunumi. Uudised.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Elina-Locmele-jpg.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/Elina-Locmele-jpg.jpg\",\"width\":2044,\"height\":1788},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\",\"name\":\"COBALT\",\"description\":\"Top-tier law services in Estonia, Latvia and Lithuania\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lv-LV\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\",\"name\":\"COBALT\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/04\\\/cobalt-logo.png\",\"width\":400,\"height\":116,\"caption\":\"COBALT\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CobaltLegal\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/a96c052a2eba55b2f6b995c69436c3aa\",\"name\":\"Ilze Augstkalne\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/author\\\/ilze\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca | COBALT","description":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca. News. Naujienos. Jaunumi. Uudised.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/","og_locale":"lv_LV","og_type":"article","og_title":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca | COBALT","og_description":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca. News. Naujienos. Jaunumi. Uudised.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2023-08-09T14:28:15+00:00","og_image":[{"width":2044,"height":1788,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Elina-Locmele-jpg.jpg","type":"image\/jpeg"}],"author":"Ilze Augstkalne","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ilze Augstkalne","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/"},"author":{"name":"Ilze Augstkalne","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/a96c052a2eba55b2f6b995c69436c3aa"},"headline":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca","datePublished":"2023-08-09T14:28:15+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/"},"wordCount":319,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Elina-Locmele-jpg.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/","name":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Elina-Locmele-jpg.jpg","datePublished":"2023-08-09T14:28:15+00:00","description":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca. News. Naujienos. Jaunumi. Uudised.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Elina-Locmele-jpg.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/Elina-Locmele-jpg.jpg","width":2044,"height":1788},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-5-dala\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101 5. da\u013ca"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lv\/#website","url":"https:\/\/www.cobalt.legal\/lv\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lv\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lv\/","logo":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/a96c052a2eba55b2f6b995c69436c3aa","name":"Ilze Augstkalne","url":"https:\/\/www.cobalt.legal\/lv\/author\/ilze\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/18863","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/comments?post=18863"}],"version-history":[{"count":1,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/18863\/revisions"}],"predecessor-version":[{"id":18864,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/18863\/revisions\/18864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/2551"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=18863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=18863"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=18863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}