{"id":19859,"date":"2023-08-15T18:00:55","date_gmt":"2023-08-15T15:00:55","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=19859"},"modified":"2023-08-15T18:00:55","modified_gmt":"2023-08-15T15:00:55","slug":"butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-3-dala","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/butiskakas-2021-gada-tiesu-atzinas-nodoklu-joma-3-dala\/","title":{"rendered":"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 3. da\u013ca"},"content":{"rendered":"

Atskatoties uz 2021. gada b\u016btisk\u0101kaj\u0101m tiesu atzi\u0146\u0101m, \u0161oreiz izskat\u012bsim divas lietas par personas iek\u013cau\u0161anu riska personu sarakst\u0101. Nepietiek konstat\u0113t vien\u012bgi to, ka personas darb\u012bbas laik\u0101 ir izveidojies nodok\u013cu par\u0101ds, j\u0101v\u0113rt\u0113 ar\u012b personas attieksme pret nodok\u013cu samaksas pien\u0101kumu, secina Sen\u0101ts.<\/strong><\/p>\n

Lieta SKA-1086\/2021<\/strong><\/p>\n

Sen\u0101ts 2021.\u00a0gada 1.\u00a0oktobra r\u012bc\u012bbas s\u0113d\u0113 pie\u0146\u0113ma l\u0113mumu par atteikumu ierosin\u0101t kas\u0101cijas tiesved\u012bbu liet\u0101 SKA-1086\/2021.<\/p>\n

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

Konkr\u0113taj\u0101 liet\u0101 ar Administrat\u012bv\u0101s apgabaltiesas 2021.\u00a0gada 17.\u00a0maija spriedumu tika atcelts Valsts ie\u0146\u0113mumu dienesta (VID) 2019.\u00a0gada 24.\u00a0oktobra l\u0113mums, ar kuru persona tika iek\u013cauta riska personu sarakst\u0101. Apgabaltiesa atzina, ka VID l\u0113mum\u0101 nav nor\u0101d\u012bjis apst\u0101k\u013cus un pier\u0101d\u012bjumus, kas objekt\u012bvi pamatotu personas iek\u013cau\u0161anu \u0161aj\u0101 sarakst\u0101. Sen\u0101ts nor\u0101d\u012bja: pats par sevi apst\u0101klis, ka personas vad\u012btajam uz\u0146\u0113mumam ir izveidojies nodok\u013cu par\u0101ds, nav pietiekams, lai to atz\u012btu par riska personu.<\/p>\n

Saska\u0146\u0101 ar likuma “Par nodok\u013ciem un nodev\u0101m” (likums par NN)\u00a01.\u00a0panta<\/a>\u00a031.\u00a0punkta e)\u00a0apak\u0161punktu riska persona ir fizisk\u0101 persona, kura\u00a0ir vai ir bijusi amatpersona komercsabiedr\u012bb\u0101, un t\u0101s amata pien\u0101kumu pild\u012b\u0161anas laik\u0101 komercsabiedr\u012bbai ir izveidoju\u0161ies nokav\u0113tie nodok\u013cu maks\u0101jumi, kas p\u0101rsniedz 15 000 euro, ja to samaksas termi\u0146\u0161 normat\u012bvajos aktos noteiktaj\u0101 k\u0101rt\u012bb\u0101 nav pagarin\u0101ts vai komercsabiedr\u012bba nav iesniegusi maks\u0101tnesp\u0113jas procesa pieteikumu ties\u0101, Valsts ie\u0146\u0113mumu dienesta r\u012bc\u012bb\u0101 ir tiesiski apstiprin\u0101ts akts par piedzi\u0146as neiesp\u0113jam\u012bbu un nav pag\u0101ju\u0161i tr\u012bs gadi no nodok\u013cu samaksas termi\u0146a dienas.<\/em><\/p>\n

Saska\u0146\u0101 ar min\u0113t\u0101 likuma\u00a034.3<\/sup>\u00a0pantu<\/a>\u00a0VID piecu darbdienu laik\u0101 p\u0113c likuma par NN\u00a01.\u00a0panta<\/a>\u00a031.\u00a0punkt\u0101 min\u0113to krit\u0113riju konstat\u0101cijas ir ties\u012bbas pie\u0146emt l\u0113mumu par personas iek\u013cau\u0161anu riska personu sarakst\u0101.<\/p>\n

Las\u012bt pla\u0161\u0101k\u00a0\u0161eit<\/a>.<\/p>\n

Las\u012bt raksta pirmo da\u013cu\u00a0\u0161iet<\/a>, bet otro da\u013cu \u0161eit<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Atskatoties uz 2021. gada b\u016btisk\u0101kaj\u0101m tiesu atzi\u0146\u0101m, \u0161oreiz izskat\u012bsim divas lietas par personas iek\u013cau\u0161anu riska personu sarakst\u0101. Nepietiek konstat\u0113t vien\u012bgi to, ka personas darb\u012bbas laik\u0101 ir izveidojies nodok\u013cu par\u0101ds, j\u0101v\u0113rt\u0113 ar\u012b personas attieksme pret nodok\u013cu samaksas pien\u0101kumu, secina Sen\u0101ts. Lieta..<\/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-19859","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. 3. da\u013ca | COBALT<\/title>\n<meta name=\"description\" content=\"B\u016btisk\u0101k\u0101s 2021. gada tiesu atzi\u0146as nodok\u013cu jom\u0101. 3. da\u013ca. News. Naujienos. Jaunumi. 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