{"id":23270,"date":"2023-08-22T16:41:29","date_gmt":"2023-08-22T13:41:29","guid":{"rendered":"https:\/\/stage.www.cobalt.legal\/?p=23270"},"modified":"2025-12-05T18:43:38","modified_gmt":"2025-12-05T16:43:38","slug":"kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/","title":{"rendered":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN"},"content":{"rendered":"

Nepiecie\u0161am\u012bba pirms termi\u0146a izbeigt l\u012bgumu var rasties da\u017e\u0101du iemeslu d\u0113\u013c \u2013 sadarb\u012bbas partneris nepilda l\u012bgumu vai l\u012bguma izpild\u012bjums ir neatbilsto\u0161s l\u012bguma pras\u012bb\u0101m, t\u0101pat iemesli var b\u016bt saist\u012bti ar\u012b ar pa\u0161a komersanta darb\u012bbu vai izmai\u0146\u0101m tirg\u016b. \u012apa\u0161i aktu\u0101ls \u0161is jaut\u0101jums k\u013cuvis Covid-19 izplat\u012bbas apst\u0101k\u013cos.<\/strong><\/p>\n

Risinot l\u012bguma pirmstermi\u0146a izbeig\u0161anas jaut\u0101jumus, nedr\u012bkst aizmirst par pievienot\u0101s v\u0113rt\u012bbas nodokli (PVN).\u00a0Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101\u00a0<\/a>(PVN likums) nav tie\u0161i noteikts, vai kompens\u0101cijai, ko viena puse maks\u0101 otrai l\u012bguma pirmstermi\u0146a izbeig\u0161anas gad\u012bjum\u0101, j\u0101piem\u0113ro PVN.<\/p>\n

L\u012bdz\u0161in\u0113j\u0101 prakse<\/strong><\/p>\n

Valsts ie\u0146\u0113mumu dienests (VID) 2014.\u00a0gada 11.\u00a0j\u016blija uzzi\u0146\u0101\u00a0skaidrojis, ka \u201ckompens\u0101cija par pirmstermi\u0146a nomas l\u012bguma lau\u0161anu netiek uzskat\u012bta par pakalpojuma snieg\u0161anu par atl\u012bdz\u012bbu, kas b\u016btu ar PVN apliekams dar\u012bjums PVN likuma\u00a05.\u00a0panta<\/a>\u00a01.\u00a0da\u013cas 2.\u00a0punkta izpratn\u0113. \u0145emot v\u0113r\u0101 min\u0113to, dar\u012bjumam, kas p\u0113c ekonomisk\u0101 satura un b\u016bt\u012bbas nav uzskat\u0101ms par pre\u010du pieg\u0101di vai pakalpojumu snieg\u0161anu par atl\u012bdz\u012bbu, PVN likuma normas nav piem\u0113rojamas.\u201d<\/p>\n

Liet\u0101, kur\u0101 sniegta min\u0113t\u0101 VID uzzi\u0146a, nomas l\u012bgums tika izbeigts p\u0113c nomnieka iniciat\u012bvas. Nomas l\u012bgum\u0101 nebija paredz\u0113tas nomnieka ties\u012bbas vienpus\u0113ji pirms termi\u0146a izbeigt l\u012bgumu, k\u0101 ar\u012b nebija noteikti nek\u0101di maks\u0101jumi, kas iznom\u0101t\u0101jam var\u0113tu pien\u0101kties, ja nomnieks vienpus\u0113ji atk\u0101ptos no l\u012bguma. Kompens\u0101cijas apm\u0113rs tika noteikts, pus\u0113m vienojoties par l\u012bguma pirmstermi\u0146a izbeig\u0161anu. Iesniegum\u0101 VID uzzi\u0146as piepras\u012bt\u0101js bija nor\u0101d\u012bjis, ka \u201c[..] izmaks\u0101jam\u0101s kompens\u0101cijas m\u0113r\u0137is bija atl\u012bdzin\u0101t iesp\u0113jamo neg\u016bto pe\u013c\u0146u, ko SIA \u201cB\u201d (iznom\u0101t\u0101js) var\u0113tu g\u016bt laik\u0101 no telpu atdo\u0161anas br\u012b\u017ea l\u012bdz 2017.\u00a0gada 1.\u00a0martam, vai kompens\u0113t citus izdevumus.\u201d<\/p>\n

Ar\u012b Padomes direkt\u012bv\u0101 2006\/112\/EK par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN direkt\u012bva) noteikts, ka \u0161is nodoklis j\u0101maks\u0101 par pakalpojumu snieg\u0161anu, ko par atl\u012bdz\u012bbu k\u0101d\u0101 dal\u012bbvalsts teritorij\u0101 veic nodok\u013ca maks\u0101t\u0101js. Pakalpojumu snieg\u0161ana tiek veikta par atl\u012bdz\u012bbu \u0161\u012bs ties\u012bbu normas izpratn\u0113 tikai tad, ja starp pakalpojuma sniedz\u0113ju un t\u0101 sa\u0146\u0113m\u0113ju past\u0101v tiesiskas attiec\u012bbas, kur\u0101s notiek savstarp\u0113js izpild\u012bjums, un pakalpojumu sniedz\u0113ja sa\u0146emt\u0101 samaksa ir faktiska atl\u012bdz\u012bba par sa\u0146\u0113m\u0113jam sniegtu individualiz\u0113jamu pakalpojumu.<\/p>\n

Tiesas interpret\u0113 da\u017e\u0101di<\/strong><\/p>\n

Tikt\u0101l var\u0113tu \u0161\u0137ist, ka PVN piem\u0113ro\u0161ana \u0161\u0101da veida kompens\u0101cij\u0101m ir skaidra un nerada PVN riskus. Tom\u0113r p\u0113d\u0113jo gadu laik\u0101 pie\u0146emtie Eiropas Savien\u012bbas Tiesas (EST) spriedumi r\u0101da, ka jaut\u0101jums neb\u016bt nav tik vienk\u0101r\u0161s. Situ\u0101cija v\u0113l neskaidr\u0101ka k\u013cuva p\u0113c EST 2020.\u00a0gada 11.\u00a0j\u016bnija sprieduma liet\u0101 C-43\/19.<\/p>\n

EST jau savos iepriek\u0161\u0113jos 2018.\u00a0gada un 2019.\u00a0gada spriedumos nor\u0101d\u012bja, ka l\u012bgum\u0101 iepriek\u0161 noteikt\u0101 summa, ko pakalpojuma sniedz\u0113js sa\u0146em, ja klients priek\u0161laic\u012bgi izbeidz vai klienta d\u0113\u013c pirms termi\u0146a tiek izbeigts uz noteiktu laiku nosl\u0113gts l\u012bgums, kas atbilst summai, ko pakalpojuma sniedz\u0113js b\u016btu sa\u0146\u0113mis atliku\u0161aj\u0101 l\u012bguma darb\u012bbas laik\u0101, j\u0101uzskata par atl\u012bdz\u012bbu par pakalpojumu snieg\u0161anu, kam piem\u0113rojams PVN (2018. gada 22. novembra spriedums liet\u0101 C-295\/17 un 2019. gada 3. j\u016blija spriedums liet\u0101 C-242\/18).<\/p>\n

Ar\u012b liet\u0101 C-43\/19 bija str\u012bds par PVN piem\u0113ro\u0161anu kompens\u0101cijai, kas klientiem j\u0101maks\u0101 pakalpojuma sniedz\u0113jam pirmstermi\u0146a l\u012bguma izbeig\u0161anas gad\u012bjum\u0101. Maks\u0101jam\u0101s kompens\u0101cijas apm\u0113rs bija noteikts l\u012bgum\u0101 un tika apr\u0113\u0137in\u0101ts atbilsto\u0161i Portug\u0101les normat\u012bvajos aktos noteiktajiem krit\u0113rijiem. Izv\u0113rt\u0113jot lietas faktiskos apst\u0101k\u013cus, EST secin\u0101ja, ka \u0161\u0101da veida kompens\u0101cij\u0101m j\u0101piem\u0113ro PVN.<\/p>\n

No lietas faktiskajiem apst\u0101k\u013ciem izriet, ka pien\u0101kums maks\u0101t kompens\u0101ciju l\u012bguma pirmstermi\u0146a izbeig\u0161anas gad\u012bjum\u0101 izriet no t\u0101, ka pakalpojuma sniedz\u0113js pied\u0101v\u0101ja izdev\u012bg\u0101kus komerci\u0101los noteikumus ar nosac\u012bjumu, ka l\u012bgums tiek sl\u0113gts uz noteiktu minim\u0101lo termi\u0146u. \u0160\u012b iemesla d\u0113\u013c EST uzskat\u012bja, ka priek\u0161laic\u012bgas l\u012bguma izbeig\u0161anas kompens\u0101cijas m\u0113r\u0137is ir nodro\u0161in\u0101t pakalpojuma sniedz\u0113jam minim\u0101lo l\u012bgumisko atl\u012bdz\u012bbu par sniegto pakalpojumu. EST uzskat\u012bja, ka no faktiskajiem apst\u0101k\u013ciem izriet, ka pakalpojuma sniedz\u0113js nosaka sava pakalpojuma cenu un ikm\u0113ne\u0161a maks\u0101jumus, \u0146emot v\u0113r\u0101 \u0161\u012b pakalpojuma izmaksas un minim\u0101lo l\u012bgumisko saist\u012bbu ilgumu. \u0160\u012b iemesla d\u0113\u013c EST ieskat\u0101 summa, kas j\u0101maks\u0101 priek\u0161laic\u012bgas l\u012bguma izbeig\u0161anas gad\u012bjum\u0101, j\u0101uzskata par cenas, ko klients ap\u0146\u0113mies maks\u0101t par to, ka pakalpojuma sniedz\u0113js izpilda savas l\u012bgumsaist\u012bbas, neat\u0146emamu sast\u0101vda\u013cu. EST nepiekrita pakalpojuma sniedz\u0113jam, ka maks\u0101jam\u0101 summa ir zaud\u0113jumu kompens\u0101cija.<\/p>\n

V\u0113rt\u0113jot PVN piem\u0113ro\u0161anu kompens\u0101cij\u0101m, kas tiek maks\u0101tas l\u012bguma pirmstermi\u0146a izbeig\u0161anas gad\u012bjum\u0101, j\u0101patur pr\u0101t\u0101, ka atbilsto\u0161i PVN likuma\u00a01. panta<\/a>\u00a014. da\u013cai (un ar\u012b PVN direkt\u012bvai) par pakalpojumu uzskata ar\u012b saist\u012bbas attur\u0113ties no k\u0101das darb\u012bbas vai r\u012bc\u012bbas vai pie\u013caut k\u0101du darb\u012bbu vai r\u012bc\u012bbu.<\/p>\n

Apvienot\u0101s Karalistes (AK) tiesas, v\u0113sturiski v\u0113rt\u0113jot PVN piem\u0113ro\u0161anu kompens\u0101cij\u0101m, kas tiek maks\u0101tas l\u012bguma pirmstermi\u0146a izbeig\u0161anas gad\u012bjum\u0101, uzsvaru liek uz to, vai ir konstat\u0113jama pieg\u0101de, par kuru tiek maks\u0101ta kompens\u0101cija. \u201cHoliday Inns, Ltd\u201d 1993. gada VATTR 321 liet\u0101 viesn\u012bcas \u012bpa\u0161nieks samaks\u0101ja kompens\u0101ciju viesn\u012bcas apsaimniekot\u0101jam, lai tas piekristu pirmstermi\u0146a l\u012bguma izbeig\u0161anai. Pa\u0161\u0101 apsaimnieko\u0161anas l\u012bgum\u0101 pirmstermi\u0146a izbeig\u0161ana nebija paredz\u0113ta. Sarunu rezult\u0101t\u0101 puses nosl\u0113dza atsevi\u0161\u0137u vieno\u0161anos par l\u012bguma izbeig\u0161anu un kompens\u0101ciju, kuru viesn\u012bcas \u012bpa\u0161nieks samaks\u0101ja apsaimniekot\u0101jam par l\u012bguma pirmstermi\u0146a izbeig\u0161anu. AK tiesa secin\u0101ja, ka kompens\u0101cijai j\u0101piem\u0113ro PVN, jo ir konstat\u0113jama pieg\u0101de PVN vajadz\u012bb\u0101m. Proti, viesn\u012bcas \u012bpa\u0161nieks atg\u016bst viesn\u012bcu, kuru neapgr\u016btina ar apsaimniekot\u0101ju nosl\u0113gtais l\u012bgums.<\/p>\n

Iev\u0113rojot tiesu praksi, AK nodok\u013cu iest\u0101de savos skaidrojumos nor\u0101d\u012bjusi, ka PVN nav j\u0101maks\u0101, ja l\u012bgums jau s\u0101kotn\u0113ji paredz iesp\u0113ju pirms termi\u0146a izbeigt l\u012bgumu, attiec\u012bgajai pusei samaks\u0101jot zaud\u0113jumu kompens\u0101ciju. Savuk\u0101rt, ja l\u012bgum\u0101 tas nav paredz\u0113ts un pus\u0113m ir nepiecie\u0161ams atsevi\u0161\u0137i vienoties par l\u012bguma izbeig\u0161anu un atbilsto\u0161u kompens\u0101cijas apm\u0113ru, tad kompens\u0101cijai ir piem\u0113rojams PVN.<\/p>\n

Saska\u0146\u0101 ar p\u0113d\u0113jiem EST spriedumiem \u0161\u0101da pieeja tiek uzskat\u012bta par p\u0101r\u0101k vienk\u0101r\u0161otu un tiek nor\u0101d\u012bts uz nepiecie\u0161am\u012bbu p\u0101rskat\u012bt eso\u0161\u0101s vadl\u012bnijas. EST spriedumi liecina, ka PVN var b\u016bt maks\u0101jams ar\u012b tad, ja pirmstermi\u0146a l\u012bguma izbeig\u0161anas ties\u012bbas ir piel\u012bgtas jau s\u0101kotn\u0113j\u0101 l\u012bgum\u0101. \u0145emot v\u0113r\u0101 EST spriedumus, liel\u0101ka uzman\u012bba b\u016btu piev\u0113r\u0161ama tam, vai l\u012bguma izbeig\u0161anas gad\u012bjum\u0101 maks\u0101jam\u0101 kompens\u0101cija p\u0113c savas ekonomisk\u0101s b\u016bt\u012bbas ir da\u013ca no s\u0101kotn\u0113ji nol\u012bgt\u0101s cenas par sniedzamajiem pakalpojumiem.<\/p>\n

Vai kompens\u0101cija?<\/strong><\/p>\n

\u0145emot v\u0113r\u0101 min\u0113to EST tiesu praksi, ar\u012b VID b\u016btu v\u0113lams sniegt nians\u0113t\u0101ku skaidrojumu par PVN piem\u0113ro\u0161anu tipisk\u0101kajos gad\u012bjumos, kad tiek maks\u0101ta kompens\u0101cija par pirmstermi\u0146a l\u012bguma izbeig\u0161anu.<\/p>\n

Neskaidr\u012bbas par PVN piem\u0113ro\u0161anu \u0161\u0101d\u0101m kompens\u0101cij\u0101m rada riskus ab\u0101m pus\u0113m. Ja PVN netiek piem\u0113rots, tad negat\u012bvas sekas var rasties kompens\u0101cijas sa\u0146\u0113m\u0113jam. Ja PVN tiek piem\u0113rots, tad negat\u012bvas sekas var iest\u0101ties kompens\u0101cijas maks\u0101t\u0101jam, jo var tikt ap\u0161aub\u012btas t\u0101 ties\u012bbas atskait\u012bt k\u0101 priek\u0161nodokli samaks\u0101to PVN.<\/p>\n

J\u0101patur pr\u0101t\u0101 ar\u012b tas, ka, iev\u0113rojot likuma \u201cPar nodok\u013ciem un nodev\u0101m\u201d\u00a023. panta<\/a>\u00a014. da\u013c\u0101 ietverto principu \u201cb\u016bt\u012bba p\u0101r formu\u201d, str\u012bdus gad\u012bjum\u0101 noteico\u0161\u0101 b\u016bs maks\u0101juma ekonomisk\u0101 b\u016bt\u012bba. L\u012bdz ar to maks\u0101juma nosauk\u0161ana par l\u012bgumsodu vai zaud\u0113jumu kompens\u0101ciju vien var neb\u016bt pietiekama, lai risin\u0101tu PVN jaut\u0101jumu.<\/p>\n

Lai izvair\u012btos no negat\u012bv\u0101m nodok\u013cu sek\u0101m, \u0161im jaut\u0101jumam savlaic\u012bgi j\u0101piev\u0113r\u0161 uzman\u012bba, gan izstr\u0101d\u0101jot s\u0101kotn\u0113jo l\u012bgumu, gan risinot sarunas par l\u012bguma pirmstermi\u0146a izbeig\u0161anu, ja pa\u0161\u0101 l\u012bgum\u0101 \u0161\u0101das ties\u012bbas nav paredz\u0113tas.<\/p>\n

Publik\u0101cija: ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Nepiecie\u0161am\u012bba pirms termi\u0146a izbeigt l\u012bgumu var rasties da\u017e\u0101du iemeslu d\u0113\u013c \u2013 sadarb\u012bbas partneris nepilda l\u012bgumu vai l\u012bguma izpild\u012bjums ir neatbilsto\u0161s l\u012bguma pras\u012bb\u0101m, t\u0101pat iemesli var b\u016bt saist\u012bti ar\u012b ar pa\u0161a komersanta darb\u012bbu vai izmai\u0146\u0101m tirg\u016b. \u012apa\u0161i aktu\u0101ls \u0161is jaut\u0101jums k\u013cuvis..<\/p>\n","protected":false},"author":6,"featured_media":49252,"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-23270","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nKompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN | COBALT<\/title>\n<meta name=\"description\" content=\"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN. 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\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN | COBALT\" \/>\n<meta property=\"og:description\" content=\"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN. News. Naujienos. Jaunumi. Uudised.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/\" \/>\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=\"2023-08-22T13:41:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-05T16:43:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/07\/white-abstract-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1011\" \/>\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=\"5 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\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/\"},\"author\":{\"name\":\"Ilze Augstkalne\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/a96c052a2eba55b2f6b995c69436c3aa\"},\"headline\":\"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN\",\"datePublished\":\"2023-08-22T13:41:29+00:00\",\"dateModified\":\"2025-12-05T16:43:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/\"},\"wordCount\":1526,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/white-abstract-4.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/\",\"name\":\"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/white-abstract-4.jpg\",\"datePublished\":\"2023-08-22T13:41:29+00:00\",\"dateModified\":\"2025-12-05T16:43:38+00:00\",\"description\":\"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN. News. Naujienos. Jaunumi. Uudised.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/white-abstract-4.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/white-abstract-4.jpg\",\"width\":1600,\"height\":1011},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN\"}]},{\"@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":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN | COBALT","description":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN. 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\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/","og_locale":"lv_LV","og_type":"article","og_title":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN | COBALT","og_description":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN. News. Naujienos. Jaunumi. Uudised.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2023-08-22T13:41:29+00:00","article_modified_time":"2025-12-05T16:43:38+00:00","og_image":[{"width":1600,"height":1011,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/07\/white-abstract-4.jpg","type":"image\/jpeg"}],"author":"Ilze Augstkalne","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ilze Augstkalne","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/"},"author":{"name":"Ilze Augstkalne","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/a96c052a2eba55b2f6b995c69436c3aa"},"headline":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN","datePublished":"2023-08-22T13:41:29+00:00","dateModified":"2025-12-05T16:43:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/"},"wordCount":1526,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/07\/white-abstract-4.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/","name":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/07\/white-abstract-4.jpg","datePublished":"2023-08-22T13:41:29+00:00","dateModified":"2025-12-05T16:43:38+00:00","description":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN. News. Naujienos. Jaunumi. Uudised.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/07\/white-abstract-4.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/07\/white-abstract-4.jpg","width":1600,"height":1011},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kompensacija-par-liguma-pirmstermina-izbeigsanu-un-pvn\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Kompens\u0101cija par l\u012bguma pirmstermi\u0146a izbeig\u0161anu un PVN"}]},{"@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\/23270","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=23270"}],"version-history":[{"count":3,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/23270\/revisions"}],"predecessor-version":[{"id":37790,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/23270\/revisions\/37790"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/49252"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=23270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=23270"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=23270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}