{"id":36026,"date":"2024-04-18T09:41:59","date_gmt":"2024-04-18T06:41:59","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=36026"},"modified":"2024-06-03T12:55:07","modified_gmt":"2024-06-03T09:55:07","slug":"atkartots-pieteikums-pvn-atmaksai","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/","title":{"rendered":"Atk\u0101rtots pieteikums PVN atmaksai"},"content":{"rendered":"<p><strong>Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam nesen st\u0101jies sp\u0113k\u0101 pirm\u0101s instances tiesas spriedums, kas ba\u017eas klied\u0113.<\/strong><\/p>\n<p>P\u0113c Sen\u0101ta sprieduma tika izteikti viedok\u013ci, ka situ\u0101cij\u0101s, kad Valsts ie\u0146\u0113mumu dienests (VID) atteiktu PVN p\u0101rmaksas atmaksu, nodok\u013cu maks\u0101t\u0101jam b\u016btu dota iesp\u0113ja viena m\u0113ne\u0161a laik\u0101 \u0161o l\u0113mumu apstr\u012bd\u0113t, bet ne ties\u012bbu aktos noteiktaj\u0101 termi\u0146\u0101 v\u0113rsties ar atk\u0101rtotu pieteikumu par to pa\u0161u periodu vai priek\u0161metu.<\/p>\n<p><strong>Sen\u0101ta secin\u0101jumi<\/strong><\/p>\n<p>Sen\u0101ts ar\u00a0<a href=\"https:\/\/www.at.gov.lv\/downloadlawfile\/9559\" target=\"_blank\" rel=\"noopener\">spriedumu liet\u0101 SKA-171\/2023<\/a>\u00a0ir preciz\u0113jis VID l\u0113mumu par PVN p\u0101rmaksas neapstiprin\u0101\u0161anas juridisko dabu. Lai nov\u0113rt\u0113tu, k\u0101da veida pras\u012bjums nodok\u013cu maks\u0101t\u0101jiem past\u0101v str\u012bdos par PVN p\u0101rmaksas apstiprin\u0101\u0161anu un atmaksu, Sen\u0101ts vispirms analiz\u0113jis, kas p\u0113c b\u016bt\u012bbas ir PVN p\u0101rmaksa un VID atteikumi to apstiprin\u0101t.<\/p>\n<p>Pamatojoties uz PVN neitralit\u0101tes principu, k\u0101 ar\u012b PVN atskait\u012b\u0161anas ties\u012bb\u0101m k\u0101 PVN meh\u0101nisma neat\u0146emamu sast\u0101vda\u013cu, ko princip\u0101 nevar ierobe\u017eot, Sen\u0101ts secin\u0101jis, ka gad\u012bjumos, ja ir izveidojusies PVN p\u0101rmaksa, VID var veikt p\u0101rbaudi par t\u0101s pamatot\u012bbu un lemt par p\u0101rmaksas \u201capstiprin\u0101\u0161anu\u201d. Ta\u010du, iev\u0113rojot min\u0113tos principus, neapstiprinot un neatmaks\u0101jot PVN p\u0101rmaksu, VID p\u0113c b\u016bt\u012bbas nevis atsaka izdot labv\u0113l\u012bgu administrat\u012bvo aktu par ties\u012bb\u0101m uz PVN p\u0101rmaksas atmaksu (\u0161\u0101das ties\u012bbas nodok\u013cu maks\u0101t\u0101jam past\u0101v jau uz dar\u012bjumu un deklar\u0101ciju pamata), bet gan izdod nelabv\u0113l\u012bgu administrat\u012bvo aktu, ar kuru atsaka atz\u012bt un \u012bstenot \u0161\u0101das ties\u012bbas.<\/p>\n<p>T\u0101d\u0113\u013c Sen\u0101ts uzsv\u0113ris, ka neatkar\u012bgi no t\u0101, vai ar priek\u0161nodok\u013ca atskait\u012b\u0161anas ties\u012bbu liegumu ir pamatots l\u0113mums par papildu PVN apr\u0113\u0137inu vai PVN p\u0101rmaksas apstiprin\u0101\u0161anas un atmaksas atteikums, VID tas ir j\u0101uztver k\u0101 nodok\u013ca maks\u0101t\u0101jam piem\u012bto\u0161u un likum\u0101 noteikti paredz\u0113tu ties\u012bbu lieg\u0161ana, kas ir pamatojama k\u0101 nelabv\u0113l\u012bgs administrat\u012bvais akts.<\/p>\n<p>Min\u0113tais VID atteikuma juridisk\u0101s dabas nov\u0113rt\u0113jums ir b\u016btisks divu iemeslu d\u0113\u013c. Pirmk\u0101rt, nelabv\u0113l\u012bgi administrat\u012bvi akti ietekm\u0113 personu ties\u012bbas v\u0113rsties ar atk\u0101rtotiem pras\u012bjumiem par t\u0101du pa\u0161u priek\u0161metu. Otrk\u0101rt, nelabv\u0113l\u012bgu administrat\u012bvo aktu kontrole ties\u0101 ir aprobe\u017eota ar to pamatojumu, ko iest\u0101de ir ietv\u0113rusi administrat\u012bvaj\u0101 akt\u0101. T\u0101d\u0113\u013c pirm\u0161\u0137ietami nodok\u013cu maks\u0101t\u0101ju satraukums par iesp\u0113j\u0101m vai dr\u012bz\u0101k neiesp\u0113jam\u012bbu v\u0113rsties ar atk\u0101rtotu PVN atmaksas piepras\u012bjumu \u0161\u0137iet saprotams. Vienlaikus Sen\u0101ts sniedzis b\u016btisku nor\u0101di par \u0161o l\u0113mumu juridisko dabu p\u0113c b\u016bt\u012bbas un p\u0113c \u0101r\u0113j\u0101s procesu\u0101l\u0101s formas.<\/p>\n<p>Proti, Sen\u0101ts uzsv\u0113ris, ka situ\u0101cij\u0101, kad VID neapstiprina PVN p\u0101rmaksas atmaksu, \u201cpieteikuma priek\u0161mets ties\u0101 tikai p\u0113c \u0101r\u0113j\u0101s procesu\u0101l\u0101s formas ir par labv\u0113l\u012bga administrat\u012bv\u0101 akta izdo\u0161anu. B\u016bt\u012bb\u0101 tas ir pras\u012bjums VID neierobe\u017eot personai piem\u012bto\u0161\u0101s ties\u012bbas un izpild\u012bt no deklar\u0101cij\u0101m izrieto\u0161\u0101s saist\u012bbas, un nodok\u013ca maks\u0101t\u0101js v\u0113r\u0161as ties\u0101, lai p\u0101rbaud\u012btu VID pamatojumu p\u0101rmaksas neapstiprin\u0101\u0161anai (nelabv\u0113l\u012bgam l\u0113mumam). V\u0113l visp\u0101r\u012bg\u0101k to var formul\u0113t k\u0101 pras\u012bjumu atdot personas \u012bpa\u0161umu, kura neatdo\u0161anas pamatojums ar\u012b ir vien\u012bgais str\u012bdus priek\u0161mets ties\u0101.\u201d T\u0101tad tiesa ir veikusi skaidru, ta\u010du nepiecie\u0161amu no\u0161\u0137\u012brumu starp PVN p\u0101rmaksas atteikumu juridisko dabu p\u0113c to \u0101r\u0113j\u0101s formas un p\u0113c b\u016bt\u012bbas. Turkl\u0101t Sen\u0101ts turpm\u0101kajos sprieduma secin\u0101jumos nor\u0101d\u012bjis, ka \u0161\u0101ds no\u0161\u0137\u012brums ir nepiecie\u0161ams, lai konkretiz\u0113tu tiesas p\u0101rbaudes robe\u017eas par PVN atmaksas ties\u012bbu lieg\u0161anas l\u0113mumiem. Proti, tiesas dr\u012bkst v\u0113rt\u0113t vien\u012bgi t\u0101du pamatojumu, kas ir iek\u013cauts PVN atmaksas atteikum\u0101.<\/p>\n<p>Pirms \u0161\u012b sprieduma pie\u0146em\u0161anas tiesai bija j\u0101v\u0113rt\u0113 personu ties\u012bbas uz PVN atmaksu p\u0113c b\u016bt\u012bbas, neatkar\u012bgi no VID nor\u0101d\u012bt\u0101 atteikuma iemesla, jo past\u0101v\u0113ja uzskats, ka PVN atmaksas atteikums ar\u012b p\u0113c b\u016bt\u012bbas jeb satura tiek uzskat\u012bts par labv\u0113l\u012bgu administrat\u012bvo aktu. Savuk\u0101rt turpm\u0101k tiesai p\u0101rbaudes apjoma robe\u017eas noteiks VID l\u0113mum\u0101 nor\u0101d\u012btais pamatojums. T\u0101d\u0113\u013c tie\u0161i uz VID \u0161obr\u012bd gulsies izteikti liel\u0101ka atbild\u012bba izv\u0113rt\u0113t PVN atmaksas pieteikumus detaliz\u0113t\u0101k, \u0146emot v\u0113r\u0101 visus iesp\u0113jamos atteikuma iemeslus, nevis tiesved\u012bbas gad\u012bjum\u0101 argument\u0113t ar jauniem, iepriek\u0161 nekonstat\u0113tiem iebildumiem.<\/p>\n<p><strong>Administrat\u012bv\u0101s tiesas viedoklis<\/strong><\/p>\n<p>Lai gan kop\u0161 Sen\u0101ta sprieduma pie\u0146em\u0161anas v\u0113l nav pag\u0101jis pat pusgads, Administrat\u012bv\u0101 tiesa jau ir piem\u0113rojusi attiec\u012bg\u0101s Sen\u0101ta atzi\u0146as praks\u0113.<\/p>\n<p>Administrat\u012bv\u0101s tiesas 2024.gada 9.febru\u0101ra spriedum\u0101 liet\u0101 A420160223 izskat\u012bta situ\u0101cija, kur\u0101 VID bija atteicis izskat\u012bt uz\u0146\u0113muma atk\u0101rtotu PVN atmaksas iesniegumu p\u0113c b\u016bt\u012bbas. VID argument\u0113jis, ka \u0161\u0101ds atk\u0101rtots iesniegums p\u0113c b\u016bt\u012bbas ir pirmreiz\u0113j\u0101 iesnieguma \u201clabojums\u201d, t\u0101d\u0113\u013c tad, ja s\u0101kotn\u0113jais PVN atmaksas jaut\u0101jums jau ir izskat\u012bts, \u0161\u0101di labojumi vairs netiek v\u0113rt\u0113ti. Nepiekr\u012btot VID atteikumam skat\u012bt jaut\u0101jumu p\u0113c b\u016bt\u012bbas atk\u0101rtoti, uz\u0146\u0113mums v\u0113rsies ties\u0101.<\/p>\n<p>Vispirms j\u0101nor\u0101da, ka tiesa apstiprin\u0101jusi uz\u0146\u0113muma uzskatu, ka ne\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums\" target=\"_blank\" rel=\"noopener\">Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likums,<\/a>\u00a0ne visp\u0101r\u0113j\u0101\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/55567-administrativa-procesa-likums\" target=\"_blank\" rel=\"noopener\">Administrat\u012bv\u0101 procesa likum\u0101\u00a0<\/a>ietvert\u0101 tiesisk\u0101 regul\u0113juma normas neparedz neizskat\u012bt termi\u0146\u0101 iesniegtu nodok\u013ca atmaksas pieteikumu t\u0101d\u0113\u013c, ka tas iesniegts atk\u0101rtoti un iepriek\u0161 iest\u0101de attiec\u012bb\u0101 uz \u0161\u0101du pieteikumu jau pie\u0146\u0113musi negat\u012bvu l\u0113mumu (atteikumu). T\u0101pat tiesa nor\u0101d\u012bjusi, ka par labojumu b\u016btu uzskat\u0101mi vien t\u0101di papildin\u0101jumi, kas ir iesniegti l\u012bdz br\u012bdim, kad VID pie\u0146em l\u0113mumu p\u0113c b\u016bt\u012bbas.<\/p>\n<p>Savuk\u0101rt, piem\u0113rojot min\u0113t\u0101s Sen\u0101ta atzi\u0146as, tiesa apstiprin\u0101jusi PVN atmaksas atteikumu juridisk\u0101 v\u0113rt\u0113juma du\u0101lo raksturu. Proti, Administrat\u012bv\u0101 tiesa nor\u0101d\u012bjusi, ka, lai gan pras\u012bjums form\u0101li ir par labv\u0113l\u012bga administrat\u012bva akta izdo\u0161anu, VID un tiesa ir saist\u012bti ar VID sniegto atteikuma pamatojumu. Ar\u012b tad, ja procesu\u0101li lieta ir par labv\u0113l\u012bga administrat\u012bva akta izdo\u0161anu par ties\u012bb\u0101m uz PVN p\u0101rmaksas atmaksu, tiesai nav p\u0113c savas iniciat\u012bvas j\u0101p\u0101rbauda visi iesp\u0113jamie \u0161\u0137\u0113r\u0161\u013ci, kas var\u0113tu b\u016bt par pamatu PVN atmaksas lieg\u0161anai.<\/p>\n<p>Turkl\u0101t tiesa piekritusi uz\u0146\u0113mumam, ka \u0161\u012bs Sen\u0101ta atzi\u0146as nav interpret\u0113jamas form\u0101li. Proti, tiesa nav saskat\u012bjusi, ka min\u0113t\u0101s atzi\u0146as par PVN atmaksas atteikuma tiesisko dabu novestu pie at\u0161\u0137ir\u012bga v\u0113rt\u0113juma attiec\u012bb\u0101 uz uz\u0146\u0113muma ties\u012bb\u0101m v\u0113rsties iest\u0101d\u0113 ar atk\u0101rtotu PVN atmaksas pras\u012bjumu. Sen\u0101ta atzi\u0146as ir v\u0113rstas uz jaut\u0101jumu par tiesas kontroles robe\u017e\u0101m gad\u012bjumos, kad VID atteicis nodok\u013ca atmaksu, tom\u0113r no t\u0101m neizriet nor\u0101des par nepiecie\u0161am\u012bbu p\u0101rskat\u012bt ties\u0101 skat\u0101m\u0101 pieteikuma priek\u0161meta (pras\u012bjuma) veidu, t\u0101d\u0113\u013c ar\u012b process iest\u0101d\u0113 joproj\u0101m nov\u0113rt\u0113jams atbilsto\u0161i procesu\u0101lajai k\u0101rt\u012bbai, k\u0101d\u0101 pras\u0101ma labv\u0113l\u012bga administrat\u012bv\u0101 akta izdo\u0161ana.<\/p>\n<p>Z\u012bm\u012bgi, ka VID min\u0113to pirm\u0101s instances tiesas spriedumu nav p\u0101rs\u016bdz\u0113jis un tas ir st\u0101jies sp\u0113k\u0101, t\u0101d\u0113\u013c netie\u0161i var secin\u0101t, ka ar\u012b VID piekr\u012bt \u0161\u0101dai Sen\u0101ta atzi\u0146u interpret\u0101cijai. T\u0101d\u0113j\u0101di Sen\u0101ta spriedums nenoliedzami ievie\u0161 izmai\u0146as PVN atmaksas pieteikumu izv\u0113rt\u0113\u0161an\u0101. Ta\u010du, v\u0113rt\u0113jot tiesu prakses atzi\u0146as sist\u0113miski, \u0161\u0101das izmai\u0146as dr\u012bz\u0101k ir labv\u0113l\u012bgas nodok\u013cu maks\u0101t\u0101jiem. proti, tiem netiek liegtas iesp\u0113jas atk\u0101rtoti v\u0113rsties ar PVN atmaksas iesniegumiem. Savuk\u0101rt VID ir j\u0101veic iev\u0113rojami r\u016bp\u012bg\u0101ki attiec\u012bgo iesniegumu izv\u0113rt\u0113jumi, lai nov\u0113rt\u0113tu visus iesp\u0113jamos \u0161\u0137\u0113r\u0161\u013cus PVN atmaksas lieg\u0161anai. Pret\u0113j\u0101 gad\u012bjum\u0101, ja VID pa\u013caujas uz vienu iebildumu, kas tiesved\u012bbas gait\u0101 tiek atsp\u0113kots, ne VID, ne tiesa nedr\u012bkst v\u0113rt\u0113t citus aspektus, kas, iesp\u0113jams, liegtu PVN atmaksu. T\u0101d\u0113\u013c nodok\u013cu maks\u0101t\u0101jam jau ar VID s\u0101kotn\u0113jo l\u0113mumu ir skaidrs, par kuru no iebildumiem potenci\u0101li str\u012bd\u0113ties ties\u0101, ja VID l\u0113mumam nepiekr\u012bt.<\/p>\n<p>Publik\u0101cija:\u00a0<a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-atkartots-pieteikums-pvn-atmaksai\/28327\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam..<\/p>\n","protected":false},"author":10,"featured_media":35540,"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-36026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Atk\u0101rtots pieteikums PVN atmaksai | COBALT<\/title>\n<meta name=\"description\" content=\"Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam nesen st\u0101jies sp\u0113k\u0101 pirm\u0101s instances tiesas spriedums, kas ba\u017eas klied\u0113.P\u0113c Sen\u0101ta sprieduma tika izteikti viedok\u013ci, ka situ\u0101cij\u0101s, kad Valsts ie\u0146\u0113mumu dienests (VID) atteiktu PVN p\u0101rmaksas atmaksu, nodok\u013cu maks\u0101t\u0101jam b\u016btu dota iesp\u0113ja viena m\u0113ne\u0161a laik\u0101 \u0161o l\u0113mumu apstr\u012bd\u0113t, bet ne ties\u012bbu aktos noteiktaj\u0101 termi\u0146\u0101 v\u0113rsties ar atk\u0101rtotu pieteikumu par to pa\u0161u periodu vai priek\u0161metu.\" \/>\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\/atkartots-pieteikums-pvn-atmaksai\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atk\u0101rtots pieteikums PVN atmaksai | COBALT\" \/>\n<meta property=\"og:description\" content=\"Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam nesen st\u0101jies sp\u0113k\u0101 pirm\u0101s instances tiesas spriedums, kas ba\u017eas klied\u0113.P\u0113c Sen\u0101ta sprieduma tika izteikti viedok\u013ci, ka situ\u0101cij\u0101s, kad Valsts ie\u0146\u0113mumu dienests (VID) atteiktu PVN p\u0101rmaksas atmaksu, nodok\u013cu maks\u0101t\u0101jam b\u016btu dota iesp\u0113ja viena m\u0113ne\u0161a laik\u0101 \u0161o l\u0113mumu apstr\u012bd\u0113t, bet ne ties\u012bbu aktos noteiktaj\u0101 termi\u0146\u0101 v\u0113rsties ar atk\u0101rtotu pieteikumu par to pa\u0161u periodu vai priek\u0161metu.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/\" \/>\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=\"2024-04-18T06:41:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-03T09:55:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/03\/keyboard.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1714\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"L\u012bva Dumpe\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"L\u012bva Dumpe\" \/>\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\\\/atkartots-pieteikums-pvn-atmaksai\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Atk\u0101rtots pieteikums PVN atmaksai\",\"datePublished\":\"2024-04-18T06:41:59+00:00\",\"dateModified\":\"2024-06-03T09:55:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/\"},\"wordCount\":1552,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/keyboard.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/\",\"name\":\"Atk\u0101rtots pieteikums PVN atmaksai | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/keyboard.jpg\",\"datePublished\":\"2024-04-18T06:41:59+00:00\",\"dateModified\":\"2024-06-03T09:55:07+00:00\",\"description\":\"Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\\\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam nesen st\u0101jies sp\u0113k\u0101 pirm\u0101s instances tiesas spriedums, kas ba\u017eas klied\u0113.P\u0113c Sen\u0101ta sprieduma tika izteikti viedok\u013ci, ka situ\u0101cij\u0101s, kad Valsts ie\u0146\u0113mumu dienests (VID) atteiktu PVN p\u0101rmaksas atmaksu, nodok\u013cu maks\u0101t\u0101jam b\u016btu dota iesp\u0113ja viena m\u0113ne\u0161a laik\u0101 \u0161o l\u0113mumu apstr\u012bd\u0113t, bet ne ties\u012bbu aktos noteiktaj\u0101 termi\u0146\u0101 v\u0113rsties ar atk\u0101rtotu pieteikumu par to pa\u0161u periodu vai priek\u0161metu.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/keyboard.jpg\",\"contentUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/keyboard.jpg\",\"width\":2560,\"height\":1714},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/atkartots-pieteikums-pvn-atmaksai\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Atk\u0101rtots pieteikums PVN atmaksai\"}]},{\"@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\\\/6bbab99ed584e23881516eaa77c49aa3\",\"name\":\"L\u012bva Dumpe\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/author\\\/liva\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Atk\u0101rtots pieteikums PVN atmaksai | COBALT","description":"Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam nesen st\u0101jies sp\u0113k\u0101 pirm\u0101s instances tiesas spriedums, kas ba\u017eas klied\u0113.P\u0113c Sen\u0101ta sprieduma tika izteikti viedok\u013ci, ka situ\u0101cij\u0101s, kad Valsts ie\u0146\u0113mumu dienests (VID) atteiktu PVN p\u0101rmaksas atmaksu, nodok\u013cu maks\u0101t\u0101jam b\u016btu dota iesp\u0113ja viena m\u0113ne\u0161a laik\u0101 \u0161o l\u0113mumu apstr\u012bd\u0113t, bet ne ties\u012bbu aktos noteiktaj\u0101 termi\u0146\u0101 v\u0113rsties ar atk\u0101rtotu pieteikumu par to pa\u0161u periodu vai priek\u0161metu.","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\/atkartots-pieteikums-pvn-atmaksai\/","og_locale":"lv_LV","og_type":"article","og_title":"Atk\u0101rtots pieteikums PVN atmaksai | COBALT","og_description":"Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam nesen st\u0101jies sp\u0113k\u0101 pirm\u0101s instances tiesas spriedums, kas ba\u017eas klied\u0113.P\u0113c Sen\u0101ta sprieduma tika izteikti viedok\u013ci, ka situ\u0101cij\u0101s, kad Valsts ie\u0146\u0113mumu dienests (VID) atteiktu PVN p\u0101rmaksas atmaksu, nodok\u013cu maks\u0101t\u0101jam b\u016btu dota iesp\u0113ja viena m\u0113ne\u0161a laik\u0101 \u0161o l\u0113mumu apstr\u012bd\u0113t, bet ne ties\u012bbu aktos noteiktaj\u0101 termi\u0146\u0101 v\u0113rsties ar atk\u0101rtotu pieteikumu par to pa\u0161u periodu vai priek\u0161metu.","og_url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/","og_site_name":"COBALT","article_publisher":"https:\/\/www.facebook.com\/CobaltLegal\/","article_published_time":"2024-04-18T06:41:59+00:00","article_modified_time":"2024-06-03T09:55:07+00:00","og_image":[{"width":2560,"height":1714,"url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/03\/keyboard.jpg","type":"image\/jpeg"}],"author":"L\u012bva Dumpe","twitter_card":"summary_large_image","twitter_misc":{"Written by":"L\u012bva Dumpe","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/#article","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/"},"author":{"name":"L\u012bva Dumpe","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3"},"headline":"Atk\u0101rtots pieteikums PVN atmaksai","datePublished":"2024-04-18T06:41:59+00:00","dateModified":"2024-06-03T09:55:07+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/"},"wordCount":1552,"publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/03\/keyboard.jpg","articleSection":["Uncategorized @lv"],"inLanguage":"lv-LV"},{"@type":"WebPage","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/","url":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/","name":"Atk\u0101rtots pieteikums PVN atmaksai | COBALT","isPartOf":{"@id":"https:\/\/www.cobalt.legal\/lv\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/#primaryimage"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/03\/keyboard.jpg","datePublished":"2024-04-18T06:41:59+00:00","dateModified":"2024-06-03T09:55:07+00:00","description":"Sen\u0101ta 2023. gada 9. oktobra spriedums liet\u0101 SKA-171\/2023 rais\u012bja ne vien publisku diskusiju juristu un nodok\u013cu konsultantu starp\u0101, bet ar\u012b nodok\u013cu maks\u0101t\u0101ju ba\u017eas par to, ka turpm\u0101k vairs neb\u016bs iesp\u0113jams iesniegt atk\u0101rtotu pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksas pieteikumu. Tom\u0113r pavisam nesen st\u0101jies sp\u0113k\u0101 pirm\u0101s instances tiesas spriedums, kas ba\u017eas klied\u0113.P\u0113c Sen\u0101ta sprieduma tika izteikti viedok\u013ci, ka situ\u0101cij\u0101s, kad Valsts ie\u0146\u0113mumu dienests (VID) atteiktu PVN p\u0101rmaksas atmaksu, nodok\u013cu maks\u0101t\u0101jam b\u016btu dota iesp\u0113ja viena m\u0113ne\u0161a laik\u0101 \u0161o l\u0113mumu apstr\u012bd\u0113t, bet ne ties\u012bbu aktos noteiktaj\u0101 termi\u0146\u0101 v\u0113rsties ar atk\u0101rtotu pieteikumu par to pa\u0161u periodu vai priek\u0161metu.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/03\/keyboard.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/03\/keyboard.jpg","width":2560,"height":1714},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/atkartots-pieteikums-pvn-atmaksai\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Atk\u0101rtots pieteikums PVN atmaksai"}]},{"@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\/6bbab99ed584e23881516eaa77c49aa3","name":"L\u012bva Dumpe","url":"https:\/\/www.cobalt.legal\/lv\/author\/liva\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/36026","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/comments?post=36026"}],"version-history":[{"count":2,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/36026\/revisions"}],"predecessor-version":[{"id":37267,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/36026\/revisions\/37267"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/35540"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=36026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=36026"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=36026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}