{"id":36914,"date":"2024-05-16T15:44:46","date_gmt":"2024-05-16T12:44:46","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=36914"},"modified":"2024-06-04T16:30:12","modified_gmt":"2024-06-04T13:30:12","slug":"jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\/","title":{"rendered":"Jaunumi nodok\u013cu piem\u0113ro\u0161anai attiec\u012bb\u0101 uz zaud\u0113tiem par\u0101diem"},"content":{"rendered":"<p><strong>2024. gada janv\u0101r\u012b sp\u0113k\u0101 st\u0101j\u0101s vair\u0101ki groz\u012bjumi Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas b\u016btiski uzlabo uz\u0146\u0113m\u0113ju dz\u012bvi. Viens no jaunumiem, kas peln\u012bjis liel\u0101ku iev\u0113r\u012bbu, ir atvieglotas pras\u012bbas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atg\u016b\u0161anai, ja dar\u012bjuma partneris nav samaks\u0101jis par pieg\u0101d\u0101taj\u0101m prec\u0113m vai pakalpojumiem.<\/strong><\/p>\n<div class=\"article-view-body\">\n<div class=\"view-container article-item\">\n<div class=\"article-text\">\n<div id=\"article-text\">\n<p>Neviens saimniecisk\u0101s darb\u012bbas veic\u0113js nev\u0113las par\u0101dus, ne tikai t\u0101d\u0113\u013c, ka netiek sa\u0146emta samaksa par pieg\u0101d\u0101to preci vai pakalpojumu, kuras sara\u017eo\u0161an\u0101 vai pieg\u0101d\u0101\u0161an\u0101 ir ieguld\u012bti l\u012bdzek\u013ci, bet ar\u012b t\u0101p\u0113c, ka par\u0101di var rad\u012bt papildu nodok\u013cu maks\u0101jumus. Neveicot piesardz\u012bbas darb\u012bbas, par \u0161\u0101diem par\u0101diem var n\u0101kties papildus samaks\u0101t gan uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN), gan PVN.<\/p>\n<p><strong>UIN<\/strong><\/p>\n<p>UIN piem\u0113ro\u0161anas k\u0101rt\u012bba nedro\u0161iem par\u0101diem main\u012bj\u0101s 2018.gad\u0101, kad tika ieviesta jaun\u0101 UIN sist\u0113ma, kas paredz, ka UIN ir maks\u0101jams, tikai sadalot pe\u013c\u0146u. Nedro\u0161os debitoru par\u0101dus, kas apr\u0113\u0137in\u0101ti saska\u0146\u0101 ar Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma (UIN likums)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums#p9\" target=\"_blank\" rel=\"noopener\">9.pantu<\/a>, uzskata par nosac\u012bti sadal\u012bto pe\u013c\u0146u, par kuru maks\u0101jams UIN.<\/p>\n<p><strong>UIN maks\u0101jams<\/strong><\/p>\n<p>UIN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums#p9\" target=\"_blank\" rel=\"noopener\">9.panta\u00a0<\/a>1.da\u013c\u0101 noteikts, ka par nedro\u0161ajiem debitoriem ir j\u0101maks\u0101 UIN, ja tiek izpild\u012bts kaut viens no min\u0113tajiem par\u0101da krit\u0113rijiem un nav piem\u0113rojams k\u0101ds no atbr\u012bvojumiem, kas min\u0113ti \u0161\u012b pa\u0161a panta 3.da\u013c\u0101:<\/p>\n<ul class=\"chevronCircle\">\n<li>par\u0101da summas apm\u0113r\u0101 izveidots uzkr\u0101jums, tas ir iek\u013cauts k\u0101 izmaksa pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101, un par\u0101ds nav atg\u016bts 36 m\u0113ne\u0161u laik\u0101 (60 m\u0113ne\u0161u laik\u0101, ja debitoram uzs\u0101kta maks\u0101tnesp\u0113jas proced\u016bra) no uzkr\u0101juma izveido\u0161anas dienas;<\/li>\n<li>tas ir iek\u013cauts zaud\u0113jumos (norakst\u012bts izdevumos);<\/li>\n<li>par to izveidots uzkr\u0101jums nedro\u0161iem par\u0101diem atbilsto\u0161i starptautiskajam finan\u0161u p\u0101rskatu standartam Nr.9 &#8220;Finan\u0161u instrumenti&#8221;, un par\u0101ds nav atg\u016bts 60 m\u0113ne\u0161u laik\u0101 no t\u0101 ra\u0161an\u0101s br\u012b\u017ea, k\u0101 ar\u012b ir izpild\u012bti nosac\u012bjumi:\n<ul class=\"chevronCircle angleRight\">\n<li>zv\u0113rin\u0101ts revidents ir sniedzis revidenta zi\u0146ojumu par finan\u0161u p\u0101rskatu;<\/li>\n<li>uz\u0146\u0113mums nodro\u0161ina katra uzkr\u0101jumos iek\u013caut\u0101 debitora par\u0101da izsekojam\u012bbu;<\/li>\n<li>uz\u0146\u0113mumam ir izveidota debitoru par\u0101du atz\u012b\u0161anas, atg\u016b\u0161anas un norakst\u012b\u0161anas gr\u0101matved\u012bbas uzskaites k\u0101rt\u012bba.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Pras\u012bba apr\u0113\u0137in\u0101t UIN par nesamaks\u0101tu par\u0101du attiecin\u0101ma ar\u012b uz par\u0101du, kur\u0161 p\u0101r\u0146emts ar cesijas l\u012bgumu vai faktoring\u0101 bez regresa pras\u012bb\u0101m.<\/p>\n<p>Ja par par\u0101du maks\u0101jams UIN, tad par\u0101da summu iek\u013cauj p\u0101rskata gada p\u0113d\u0113j\u0101 taks\u0101cijas perioda UIN deklar\u0101cij\u0101.<\/p>\n<p><strong>UIN nav maks\u0101jams<\/strong><\/p>\n<p>Par\u0101ds nav j\u0101iek\u013cauj ar UIN apliekamaj\u0101 v\u0113rt\u012bb\u0101, ja ir veiktas visas atbilsto\u0161\u0101s par\u0101du piedzi\u0146as un atg\u016b\u0161anas darb\u012bbas un ir izpild\u012bts nosac\u012bjums, ka debitors ir Latvijas vai citas Eiropas Savien\u012bbas (ES) dal\u012bbvalsts vai Eiropas Ekonomikas zonas (EEZ) valsts rezidents vai t\u0101s valsts rezidents, ar kuru Latvija nosl\u0113gusi konvenciju par nodok\u013cu dubult\u0101s uzlik\u0161anas un nodok\u013cu nemaks\u0101\u0161anas nov\u0113r\u0161anu, ja \u0161\u012b konvencija ir st\u0101jusies sp\u0113k\u0101 un ir izpild\u012bjies vismaz viens no UIN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums#p9\" target=\"_blank\" rel=\"noopener\">9.panta\u00a0<\/a>3.da\u013cas 2.\u201312. punkt\u0101 min\u0113tajiem nosac\u012bjumiem:<\/p>\n<ul class=\"chevronCircle\">\n<li>debitors ir valsts vai pa\u0161vald\u012bbas kapit\u0101lsabiedr\u012bba, kas likvid\u0113ta atbilsto\u0161i attiec\u012bgas instit\u016bcijas l\u0113mumam;<\/li>\n<li>ir tiesas spriedums par par\u0101da piedzi\u0146u no debitora un tiesu izpild\u012bt\u0101ja akts par piedzi\u0146as neiesp\u0113jam\u012bbu, un komercsabiedr\u012bba \u2013 debitore \u2013 ir izsl\u0113gta no Uz\u0146\u0113mumu re\u0123istra (UR) vai atbilsto\u0161a re\u0123istra cit\u0101 ES dal\u012bbvalst\u012b vai EEZ valst\u012b, vai valst\u012b, ar kuru Latvija nosl\u0113gusi konvenciju par nodok\u013cu dubult\u0101s uzlik\u0161anas un nodok\u013cu nemaks\u0101\u0161anas nov\u0113r\u0161anu, ja \u0161\u012b konvencija ir st\u0101jusies sp\u0113k\u0101;<\/li>\n<li>ir tiesas spriedums par par\u0101da piedzi\u0146u no debitora \u2013 fiziskas personas \u2013 un tiesu izpild\u012bt\u0101ja akts par piedzi\u0146as neiesp\u0113jam\u012bbu;<\/li>\n<li>debitora par\u0101da summa ir maz\u0101ka nek\u0101 ar t\u0101s atg\u016b\u0161anu saist\u012btie izdevumi, bet nav liel\u0101ka k\u0101 20 eiro;<\/li>\n<li>debitora par\u0101da piedzi\u0146a tiesas ce\u013c\u0101 nav iesp\u0113jama lietder\u012bbas apsv\u0113rumu d\u0113\u013c un ir saist\u012bta ar to, ka debitora par\u0101da summa ir maz\u0101ka nek\u0101 ar t\u0101s atg\u016b\u0161anu saist\u012btie izdevumi, ja iepriek\u0161 ir veikti pas\u0101kumi par\u0101da atg\u016b\u0161anai, iev\u0113rojot nosac\u012bjumu, ka attiec\u012bg\u0101 debitora par\u0101da summa nep\u0101rsniedz 0,2% no uz\u0146\u0113muma p\u0101rskata gada neto apgroz\u012bjuma, bet nav liel\u0101ka k\u0101 500 eiro;<\/li>\n<li>par\u0101da summa nav atg\u016bta no debitora \u2013 fiziskas personas, kura nav ar uz\u0146\u0113mumu saist\u012bta persona, \u2013 dz\u0113\u0161ot tam izsniegto aizdevumu un iev\u0113rojot nosac\u012bjumu, ka \u0161\u012b dz\u0113st\u0101 summa saska\u0146\u0101 ar likuma &#8220;Par iedz\u012bvot\u0101ju ien\u0101kuma nodokli&#8221;\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/56880-par-iedzivotaju-ienakuma-nodokli#p9\" target=\"_blank\" rel=\"noopener\">9.pantu<\/a>\u00a0netiek aplikta ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli;<\/li>\n<li>par\u0101da summa ir atz\u012bta saska\u0146\u0101 ar kreditoru pras\u012bjumu re\u0123istru, kad tiesa ir apstiprin\u0101jusi:\n<ul class=\"angleRight\">\n<li>debitora \u2013 juridiskas personas, person\u0101lsabiedr\u012bbas vai individu\u0101l\u0101 komersanta \u2013 maks\u0101tnesp\u0113jas proced\u016bras pabeig\u0161anu;<\/li>\n<li>debitora \u2013 fiziskas personas \u2013 bankrota proced\u016bras pabeig\u0161anu;<\/li>\n<\/ul>\n<\/li>\n<li>par\u0101da summa saska\u0146\u0101 ar tiesas nol\u0113mumu atbilst par\u0101dnieka tiesisk\u0101s aizsardz\u012bbas procesa (vai \u0101rpustiesas tiesisk\u0101s aizsardz\u012bbas procesa) pas\u0101kumu pl\u0101n\u0101 noteiktajam proporcion\u0101lam pamatpar\u0101da, l\u012bgumsoda vai procentu dz\u0113\u0161anas vai samazin\u0101juma apm\u0113ram;<\/li>\n<li>par\u0101da summa nav atg\u016bta no debitora, kura darb\u012bba ir aptur\u0113ta, pamatojoties uz nodok\u013cu administr\u0101cijas l\u0113mumu, un tas ir izsl\u0113gts no komercre\u0123istra;<\/li>\n<li>debitors \u2013 fiziska persona \u2013 ir miris;<\/li>\n<li>debitors ir atbr\u012bvots no par\u0101da samaksas\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/324276-fiziskas-personas-atbrivosanas-no-paradsaistibam-likums\" target=\"_blank\" rel=\"noopener\">Fiziskas personas atbr\u012bvo\u0161anas no par\u0101dsaist\u012bb\u0101m likum\u0101<\/a>\u00a0noteiktaj\u0101 k\u0101rt\u012bb\u0101.<\/li>\n<\/ul>\n<p><strong>Krit\u0113riji PVN par zaud\u0113tiem par\u0101diem atg\u016b\u0161anai<\/strong><\/p>\n<p>Savuk\u0101rt PVN atg\u016b\u0161anu par zaud\u0113tiem par\u0101diem regul\u0113 atjaunotais PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p105\" target=\"_blank\" rel=\"noopener\">105.pants<\/a>, kur\u0101 noteikti krit\u0113riji PVN atg\u016b\u0161anai.<\/p>\n<p>Visp\u0101r\u0113j\u0101 gad\u012bjum\u0101, neveicot nek\u0101das par\u0101da piedzi\u0146as darb\u012bbas, PVN ir maks\u0101jams par visiem sniegtajiem pakalpojumiem un pieg\u0101d\u0101taj\u0101m prec\u0113m, piem\u0113rojot atbilsto\u0161u PVN likmi, ar\u012b tad, ja klients nav samaks\u0101jis. Iz\u0146\u0113mums ir tikai gad\u012bjum\u0101, ja PVN tiek piem\u0113rots p\u0113c \u201cnaudas l\u012bdzek\u013cu uzskaites\u201d principa. Atbilsto\u0161i PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p137\" target=\"_blank\" rel=\"noopener\">137.pantam<\/a>\u00a0\u0161\u0101d\u0101 gad\u012bjum\u0101 PVN tiek apr\u0113\u0137in\u0101ts un ar\u012b atskait\u012bts tikai tad, kad PVN summa ir samaks\u0101ta, proti, pieg\u0101d\u0101t\u0101js PVN maks\u0101, kad ir sa\u0146\u0113mis apmaksu no pirc\u0113ja, savuk\u0101rt, pirc\u0113js atskaita PVN, kad ir to samaks\u0101jis.<\/p>\n<p><strong>Par\u0101ds l\u012bdz 1000 eiro<\/strong><\/p>\n<p>No 2024.gada no 430 eiro uz 1000 eiro (neieskaitot PVN) ir palielin\u0101ta par\u0101da summa, attiec\u012bb\u0101 uz kuru PVN atg\u016b\u0161anai nepiecie\u0161ams minim\u0101ls pier\u0101d\u012bjumu apjoms. Proti, sniedzot pakalpojumus vai pieg\u0101d\u0101jot preces par summu l\u012bdz 1000 eiro, var r\u0113\u0137in\u0101ties, ka nesamaks\u0101\u0161anas gad\u012bjum\u0101 vismaz PVN par to neb\u016bs j\u0101maks\u0101.<\/p>\n<p>Groz\u012bjumi attiec\u012bb\u0101 uz PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p105\" target=\"_blank\" rel=\"noopener\">105.panta<\/a>\u00a02.da\u013c\u0101 noteikto zaud\u0113t\u0101 par\u0101da v\u0113rt\u012bbu vienam pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113jam ir attiecin\u0101mi uz tiem nodok\u013ca r\u0113\u0137iniem, kas izrakst\u012bti no 2024.gada 1.janv\u0101ra.<\/p>\n<p>PVN korekcijai ir j\u0101izpilda visi noteiktie krit\u0113riji:<\/p>\n<ul class=\"chevronCircle\">\n<li>par pieg\u0101d\u0101taj\u0101m prec\u0113m vai sniegtajiem pakalpojumiem ir izrakst\u012bts r\u0113\u0137ins vai nodok\u013ca r\u0113\u0137ins;<\/li>\n<li>par\u0101ds ir radies p\u0113d\u0113jo 3 taks\u0101cijas gadu laik\u0101;<\/li>\n<li>par veikto dar\u012bjumu ir apr\u0113\u0137in\u0101ts PVN, un tas ir nor\u0101d\u012bts attiec\u012bg\u0101 taks\u0101cijas perioda PVN deklar\u0101cij\u0101;<\/li>\n<li>zaud\u0113t\u0101 par\u0101da summa ir norakst\u012bta no nedro\u0161iem par\u0101diem paredz\u0113to speci\u0101lo uzkr\u0101jumu summas vai tie\u0161i zaud\u0113jumos (izdevumos);<\/li>\n<li>pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113js ar pre\u010du pieg\u0101d\u0101t\u0101ju vai pakalpojumu sniedz\u0113ju nav saist\u012btas personas\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/33946-par-nodokliem-un-nodevam\" target=\"_blank\" rel=\"noopener\">likuma &#8220;Par nodok\u013ciem un nodev\u0101m&#8221;<\/a>\u00a0izpratn\u0113;<\/li>\n<li>pre\u010du pieg\u0101de vai pakalpojumu snieg\u0161ana atbilsto\u0161ajam pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113jam ir p\u0101rtraukta vismaz pirms 3 m\u0113ne\u0161iem un nav atjaunota (agr\u0101k termi\u0146\u0161 bija 6 m\u0113ne\u0161i);<\/li>\n<li>re\u0123istr\u0113ts nodok\u013ca maks\u0101t\u0101js nav nodevis (ced\u0113jis) savas pras\u012bjuma ties\u012bbas citai personai.<\/li>\n<\/ul>\n<p>No 2024.gada ir atcelta pras\u012bba VID inform\u0113t slikto par\u0101dnieku par valsts bud\u017eet\u0101 maks\u0101jam\u0101s nodok\u013ca summas palielin\u0101\u0161anu, bet \u0161is pien\u0101kums ir atst\u0101ts tikai pieg\u0101d\u0101t\u0101jam, kuram par\u0101dniekam j\u0101nos\u016bta inform\u0101cija par to, ka attiec\u012bgais par\u0101ds \u0161\u012b likuma izpratn\u0113 tiek uzskat\u012bts par zaud\u0113to par\u0101du.<\/p>\n<p><strong>Par\u0101ds virs 1000 eiro<\/strong><\/p>\n<p>Lai atg\u016btu PVN par par\u0101diem, kas liel\u0101ki par 1000 eiro, j\u0101izpilda visas pras\u012bbas, kas attiecas uz \u201cmazajiem\u201d par\u0101diem, bet papildus j\u0101b\u016bt tiesas spriedumam par par\u0101da piedzi\u0146u no pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113ja un tiesu izpild\u012bt\u0101ja aktam par piedzi\u0146as neiesp\u0113jam\u012bbu.<\/p>\n<p>Ja debitoram ir maks\u0101tnesp\u0113jas process, zaud\u0113to par\u0101du nav nepiecie\u0161ams pieteikt kreditoru pras\u012bjumu re\u0123istr\u0101. Inform\u0101ciju, kas iek\u013caujama kreditoru pras\u012bjumu re\u0123istr\u0101, regul\u0113 Maks\u0101tnesp\u0113jas likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/214590-maksatnespejas-likums#p78\" target=\"_blank\" rel=\"noopener\">78.pants<\/a>.<\/p>\n<p><strong>PVN nor\u0113\u0137inu termi\u0146\u0161<\/strong><\/p>\n<p>Iepriek\u0161 PVN atg\u016b\u0161ana bija iesp\u0113jama tikai reizi gad\u0101 \u2013 p\u0113ctaks\u0101cijas gada marta vai p\u0113ctaks\u0101cijas gada pirm\u0101 ceturk\u0161\u0146a nodok\u013ca deklar\u0101cij\u0101, savuk\u0101rt par\u0101dnieks PVN maks\u0101ja atpaka\u013c bud\u017eet\u0101 l\u012bdz n\u0101kam\u0101 gada 31.j\u016blijam. \u0160obr\u012bd PVN par \u0161\u0101du par\u0101du var atg\u016bt un ar\u012b kori\u0123\u0113t, nor\u0101dot to k\u0101 priek\u0161nodokli k\u0101rt\u0113j\u0101 PVN deklar\u0101cij\u0101:<\/p>\n<ul class=\"chevronCircle\">\n<li>pieg\u0101d\u0101t\u0101js, kad ir izpild\u012bti krit\u0113riji PVN korekcijai;<\/li>\n<li>par\u0101dnieks, kad sa\u0146\u0113mis inform\u0101ciju no pieg\u0101d\u0101t\u0101ja, ka par\u0101ds tiek uzskat\u012bts par zaud\u0113to par\u0101du.<\/li>\n<\/ul>\n<p><strong>PVN deklar\u0101cija<\/strong><\/p>\n<p>PVN deklar\u0101cij\u0101 kori\u0123\u0113jamo PVN uzr\u0101da:<\/p>\n<ul class=\"chevronCircle\">\n<li>pre\u010du\/pakalpojumu pieg\u0101d\u0101t\u0101js: PVN summu nor\u0101da PVN deklar\u0101cijas 67.rind\u0101, inform\u0101ciju par dar\u012bjumu pielikuma PVN1 \u201cP\u0101rskats par priek\u0161nodok\u013ca un nodok\u013ca summ\u0101m, kas nor\u0101d\u012btas nodok\u013ca deklar\u0101cij\u0101 par taks\u0101cijas periodu\u201d 1.da\u013c\u0101 \u201cNodok\u013ca summas par iek\u0161zem\u0113 ieg\u0101d\u0101taj\u0101m prec\u0113m un sa\u0146emtajiem pakalpojumiem\u201d ar kodu \u201cZ\u201d;<\/li>\n<li>pre\u010du\/pakalpojumu sa\u0146\u0113m\u0113js (par\u0101dnieks): PVN summu nor\u0101da PVN deklar\u0101cijas 57.rind\u0101, pielikuma PVN1 1.da\u013c\u0101 ar kodu \u201cZ\u201d; par\u0101da v\u0113rt\u012bbu un PVN nor\u0101da ar m\u012bnusa z\u012bmi.<\/li>\n<\/ul>\n<p>Ja pre\u010du vai pakalpojumu sniedz\u0113js ir izsl\u0113gts no PVN re\u0123istra un ir izpild\u012bti pamata nosac\u012bjumi, tad zaud\u0113t\u0101 par\u0101da PVN summu atg\u016bst, iek\u013caujot \u0161o korekciju p\u0113d\u0113j\u0101 taks\u0101cijas perioda PVN deklar\u0101cij\u0101. Savuk\u0101rt, ja no PVN re\u0123istra tiek izsl\u0113gts par\u0101dnieks, atmaks\u0101jamais PVN samaks\u0101jams 20 dienu laik\u0101 no izsl\u0113g\u0161anas dienas, iesniedzot PVN deklar\u0101ciju par p\u0113d\u0113jo taks\u0101cijas periodu.<\/p>\n<p><strong>3 gadu termi\u0146\u0161<\/strong><\/p>\n<p>3 gadu termi\u0146\u0161 no par\u0101da ra\u0161an\u0101s br\u012b\u017ea ir iev\u0113rots, ja \u0161o 3 gadu laik\u0101 no par\u0101da ra\u0161an\u0101s br\u012b\u017ea ir:<\/p>\n<ul class=\"chevronCircle\">\n<li>iesniegts pras\u012bbas pieteikums ties\u0101 par par\u0101da piedzi\u0146u attiec\u012bb\u0101 uz par\u0101diem, kas p\u0101rsniedz 1000 eiro (bez PVN);<\/li>\n<li>uzs\u0101kta pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113ja bankrota proced\u016bra;<\/li>\n<li>uzs\u0101kta pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113ja maks\u0101tnesp\u0113jas proced\u016bra.<\/li>\n<\/ul>\n<p>Attiec\u012bb\u0101 uz maks\u0101tnesp\u0113jas un bankrota proced\u016br\u0101m nav j\u0101iev\u0113ro pras\u012bba p\u0101rtraukt sadarb\u012bbu vismaz uz 3 m\u0113ne\u0161iem.<\/p>\n<p>Attiec\u012bb\u0101 uz 3 gadu termi\u0146a iev\u0113ro\u0161anu no par\u0101da ra\u0161an\u0101s br\u012b\u017ea j\u0101piemin sal\u012bdzino\u0161i nesen, 2023.gada 7.septembr\u012b, public\u0113tais \u0123ener\u0101ladvok\u0101ta viedoklis Eiropas Savien\u012bbas Tiesas (EST)\u00a0<a href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf;jsessionid=02E4636573EC2A846A534403ECE42101?text=&amp;docid=277096&amp;pageIndex=0&amp;doclang=LV&amp;mode=lst&amp;dir=&amp;occ=first&amp;part=1&amp;cid=5589414\" target=\"_blank\" rel=\"noopener\">liet\u0101 C-314\/22<\/a>\u00a0\u201cConsortium Remi Group\u201d par situ\u0101ciju Bulg\u0101rij\u0101. EST uzdotie jaut\u0101jumi un \u0123ener\u0101ladvok\u0101ta atbildes \u0161aj\u0101 liet\u0101 cita starp\u0101 skar ar\u012b termi\u0146u noteik\u0161anu iesp\u0113jai veikt PVN korekciju par sliktajiem par\u0101diem.<\/p>\n<p>Liet\u0101 viens no tiesai uzdotajiem jaut\u0101jumiem skar\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX%3A02006L0112-20240101\" target=\"_blank\" rel=\"noopener\">direkt\u012bvas 2006\/112\/EK<\/a>\u00a0par kop\u0113jo pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca sist\u0113mu (PVN direkt\u012bva) 90.panta interpret\u0101ciju attiec\u012bb\u0101 uz to, kad iest\u0101jas noilguma termi\u0146\u0161 pieteikuma iesnieg\u0161anai par PVN atg\u016b\u0161anu, ja par\u0101dnieks nav samaks\u0101jis. \u0122ener\u0101ladvok\u0101ta viedoklis \u0161aj\u0101 liet\u0101 ir, ka noilguma termi\u0146\u0161, ko s\u0101k skait\u012bt no pakalpojumu snieg\u0161anas vai r\u0113\u0137ina izrakst\u012b\u0161anas br\u012b\u017ea, nav sader\u012bgs ar PVN direkt\u012bvas 90.pantu. Ja \u0161is br\u012bdis nav juridiski prec\u012bzi noteikts, noilguma termi\u0146u var s\u0101kt skait\u012bt tikai no br\u012b\u017ea, kad pras\u012bjums ir k\u013cuvis neiekas\u0113jams, ar varb\u016bt\u012bbu, kas robe\u017eojas ar noteikt\u012bbu.<\/p>\n<p>Ja EST gala spriedum\u0101 lems l\u012bdz\u012bgi k\u0101 \u0123ener\u0101ladvok\u0101te, tad 3 gadu periods var\u0113tu b\u016bt gar\u0101ks \u2013 nevis no par\u0101da samaksai noteikt\u0101 termi\u0146a (k\u0101 to uzskata VID), bet no br\u012b\u017ea, kad tas k\u013cuvis neiekas\u0113jams, ar varb\u016bt\u012bbu, kas robe\u017eojas ar noteikt\u012bbu. L\u012bdz ar to ir b\u016btiski p\u0101rliecin\u0101ties par EST skat\u012bjumu uz par\u0101du noilguma termi\u0146u p\u0113c \u0161\u012bs lietas izsprie\u0161anas.<\/p>\n<p><strong>Ja tiek atjaunota sadarb\u012bba vai par\u0101ds atg\u016bts<\/strong><\/p>\n<p>No 2024.gada ir paredz\u0113ti papildu noteikumi. Piem\u0113ram, ja tiek atjaunota sadarb\u012bba ar fizisku personu, \u2013 rodas pien\u0101kums iemaks\u0101t atpaka\u013c bud\u017eet\u0101 atskait\u012bto zaud\u0113t\u0101 par\u0101da PVN summu taj\u0101 taks\u0101cijas period\u0101, kur\u0101 ir ats\u0101kta sadarb\u012bba.<\/p>\n<p>Ats\u0101kot sadarb\u012bbu ar juridisk\u0101m person\u0101m \u2013 PVN maks\u0101t\u0101jiem \u2013, t\u0101pat k\u0101 ar\u012b l\u012bdz \u0161im, iepriek\u0161 no valsts bud\u017eeta atg\u016btais PVN ir j\u0101iemaks\u0101 atpaka\u013c valsts bud\u017eet\u0101, jo netiek izpild\u012bti PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p105\" target=\"_blank\" rel=\"noopener\">105.panta<\/a>\u00a02.da\u013cas 6.punkta nosac\u012bjumi.<\/p>\n<p>T\u0101pat, ja zaud\u0113tais par\u0101ds tiek samaks\u0101ts no par\u0101dnieka puses, pre\u010du vai pakalpojumu sniedz\u0113js PVN par atg\u016bto zaud\u0113to par\u0101du vai t\u0101 da\u013cu iemaks\u0101 atpaka\u013c bud\u017eet\u0101, savuk\u0101rt par\u0101dnieks to attiec\u012bgi var atskait\u012bt k\u0101 priek\u0161nodokli t\u0101 perioda PVN deklar\u0101cij\u0101, kad par\u0101du ir samaks\u0101jis.<\/p>\n<p><strong>Pier\u0101d\u0101mas darb\u012bbas zaud\u0113t\u0101 par\u0101da atg\u016b\u0161anai<\/strong><\/p>\n<p>Par\u0101du piedzi\u0146as un atg\u016b\u0161anas darb\u012bbu pier\u0101d\u012b\u0161ana ir svar\u012bga gan no UIN, gan PVN aspekta. Nodok\u013cu likumos nav noteiktas konkr\u0113tas darb\u012bbas, kas ir veicamas, bet ir j\u0101b\u016bt pier\u0101d\u012bjumiem par veiktajiem pas\u0101kumiem, piem\u0113ram, sarakstei ar par\u0101dnieku \u2013 atg\u0101din\u0101jumiem, br\u012bdin\u0101jumiem, tostarp e-pastu sarakst\u0113, pier\u0101d\u012bjumiem par ierakst\u012btu v\u0113stu\u013cu nos\u016bt\u012b\u0161anu, izdruk\u0101m no par\u0101du piedzi\u0146as komp\u0101nij\u0101m, sludin\u0101jumiem \u201cLatvijas V\u0113stnes\u012b\u201d u.c.<\/p>\n<p>\u0145emot v\u0113r\u0101 UIN likum\u0101 un PVN likum\u0101 noteikt\u0101s pras\u012bbas, ir apkopoti tipisk\u0101kie gad\u012bjumi un iesp\u0113jas atg\u016bt PVN un nemaks\u0101t UIN:<\/p>\n<div class=\"horizontal-scroll\">\n<table border=\"1\" width=\"671\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"217\">Veikt\u0101 darb\u012bba<\/td>\n<td width=\"180\">PVN<\/td>\n<td width=\"274\">UIN<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"671\">Par\u0101ds l\u012bdz 1000 eiro<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Veiktas pier\u0101d\u0101mas piedzi\u0146as darb\u012bbas<\/p>\n<p>Izpild\u012bti PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p105\" target=\"_blank\" rel=\"noopener\">105.panta<\/a>\u00a02.da\u013cas krit\u0113riji<\/p>\n<p>Debitoram nos\u016bt\u012bts pazi\u0146ojums par priek\u0161nodok\u013ca korekciju<\/td>\n<td width=\"180\">Atprasa PVN 100%<\/td>\n<td width=\"274\">Nemaks\u0101 UIN par par\u0101du:<\/p>\n<ul class=\"chevronCircle\">\n<li>l\u012bdz 20 eiro;<\/li>\n<li>l\u012bdz 500 eiro (nep\u0101rsniedz 0,2% no gada apgroz\u012bjuma).<\/li>\n<\/ul>\n<p>Par p\u0101r\u0113jiem maks\u0101 UIN, ja nav piem\u0113rojams UIN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums#p9\" target=\"_blank\" rel=\"noopener\">9.panta\u00a0<\/a>3.da\u013cas atbr\u012bvojums<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"671\">Par\u0101ds virs 1000 eiro<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Veiktas pier\u0101d\u0101mas piedzi\u0146as darb\u012bbas<\/p>\n<p>Izpild\u012bti PVN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/253451-pievienotas-vertibas-nodokla-likums#p105\" target=\"_blank\" rel=\"noopener\">105.panta<\/a>\u00a02.da\u013cas krit\u0113riji<\/p>\n<p>Debitoram nos\u016bt\u012bts pazi\u0146ojums par priek\u0161nodok\u013ca korekciju<\/td>\n<td width=\"180\">\u00a0\u2013<\/td>\n<td width=\"274\">UIN maks\u0101, ja nav piem\u0113rojams UIN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums#p9\" target=\"_blank\" rel=\"noopener\">9.panta\u00a0<\/a>3.da\u013cas atbr\u012bvojums<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Ir tiesas spriedums par par\u0101da piedzi\u0146u un tiesu izpild\u012bt\u0101ja akts par piedzi\u0146as neiesp\u0113jam\u012bbu un komercsabiedr\u012bba \u2013 debitore \u2013 ir izsl\u0113gta no UR<\/td>\n<td width=\"180\">Atprasa PVN 100%<\/td>\n<td width=\"274\">Nemaks\u0101 UIN<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Uzs\u0101kta bankrota proced\u016bra<\/td>\n<td width=\"180\">Atprasa PVN 50% (nav j\u0101b\u016bt izbeigtai sadarb\u012bbai 3 m\u0113ne\u0161us un nos\u016bt\u012btam pazi\u0146ojumam debitoram)<\/td>\n<td width=\"274\">UIN maks\u0101, ja nav piem\u0113rojams UIN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums#p9\" target=\"_blank\" rel=\"noopener\">9.panta<\/a>\u00a03.da\u013cas atbr\u012bvojums<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Uzs\u0101kts maks\u0101tnesp\u0113jas process<\/td>\n<td width=\"180\">Nav paredz\u0113ta PVN korekcija<\/td>\n<td width=\"274\">UIN maks\u0101, ja nav piem\u0113rojams UIN likuma\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/292700-uznemumu-ienakuma-nodokla-likums#p9\" target=\"_blank\" rel=\"noopener\">9.panta\u00a0<\/a>3.da\u013cas atbr\u012bvojums<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Maks\u0101tnesp\u0113jas proced\u016bras pabeig\u0161ana<\/td>\n<td width=\"180\">Atprasa PVN 100% (nav j\u0101b\u016bt izbeigtai sadarb\u012bbai 3 m\u0113ne\u0161us un nos\u016bt\u012btam pazi\u0146ojumam debitoram)<\/td>\n<td width=\"274\">Nemaks\u0101 UIN, ja par\u0101ds atz\u012bts kreditoru pras\u012bjumu re\u0123istr\u0101<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Bankrota proced\u016bras pabeig\u0161ana fiziskai personai<\/td>\n<td width=\"180\">Atprasa PVN 100% vai atliku\u0161os 50% (nav j\u0101b\u016bt izbeigtai sadarb\u012bbai 3 m\u0113ne\u0161us un nos\u016bt\u012btam pazi\u0146ojumam debitoram)<\/td>\n<td width=\"274\">Nemaks\u0101 UIN, ja par\u0101ds atz\u012bts kreditoru pras\u012bjumu re\u0123istr\u0101<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Tiesisk\u0101s aizsardz\u012bbas process (TAP) un \u0101rpustiesas tiesisk\u0101s aizsardz\u012bbas process (\u0100TAP)<\/td>\n<td width=\"180\">PVN nav atg\u016bstams<\/td>\n<td width=\"274\">UIN nav j\u0101maks\u0101 par atbilsto\u0161i pl\u0101nam samazin\u0101to par\u0101da da\u013cu<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Debitors nav atrodams, neatbild uz t\u0101lru\u0146a zvaniem, v\u0113stul\u0113m un ir izsl\u0113gts no Komercre\u0123istra<\/td>\n<td width=\"180\">PVN nav atg\u016bstams<\/td>\n<td width=\"274\">UIN maks\u0101jams<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Debitors \u2013 sabiedr\u012bba, kas re\u0123istr\u0113ta valst\u012b, ar kuru Latvijai nav nodok\u013cu konvencija (piem\u0113ram, Braz\u012blija)<\/td>\n<td width=\"180\">PVN (visdr\u012bz\u0101k) nebija piem\u0113rots, l\u012bdz ar to nav j\u0101atprasa<\/td>\n<td width=\"274\">UIN maks\u0101jams<\/td>\n<\/tr>\n<tr>\n<td width=\"217\">Debitors \u2013 sabiedr\u012bba, kas re\u0123istr\u0113ta valst\u012b, ar kuru Latvija ir aptur\u0113jusi nodok\u013cu konvenciju (piem\u0113ram, Krievija)<\/td>\n<td width=\"180\">PVN (visdr\u012bz\u0101k) nebija piem\u0113rots, l\u012bdz ar to nav j\u0101atprasa<\/td>\n<td width=\"274\">UIN maks\u0101jams<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>J\u0101cer, ka sniegt\u0101 inform\u0101cija \u013caus lab\u0101k sagatavoties situ\u0101cij\u0101m, kad dar\u012bjuma partneris nemaks\u0101 un nav sasniedzams, jo bie\u017ei savlaic\u012bga reakcija (p\u0101rrunas ar debitoru, piedzi\u0146as darb\u012bbas, par\u0101du ced\u0113\u0161ana) \u013cauj nov\u0113rst slikt\u0101kos scen\u0101rijus.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/nodokli\/pievienotas-vertibas-nodoklis\/lv-jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\/28561\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2024. gada janv\u0101r\u012b sp\u0113k\u0101 st\u0101j\u0101s vair\u0101ki groz\u012bjumi Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas b\u016btiski uzlabo uz\u0146\u0113m\u0113ju dz\u012bvi. Viens no jaunumiem, kas peln\u012bjis liel\u0101ku iev\u0113r\u012bbu, ir atvieglotas pras\u012bbas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atg\u016b\u0161anai, ja dar\u012bjuma partneris nav samaks\u0101jis par pieg\u0101d\u0101taj\u0101m prec\u0113m vai..<\/p>\n","protected":false},"author":10,"featured_media":36295,"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-36914","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>Jaunumi nodok\u013cu piem\u0113ro\u0161anai attiec\u012bb\u0101 uz zaud\u0113tiem par\u0101diem | COBALT<\/title>\n<meta name=\"description\" content=\"2024.gada janv\u0101r\u012b sp\u0113k\u0101 st\u0101j\u0101s vair\u0101ki groz\u012bjumi Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas b\u016btiski uzlabo uz\u0146\u0113m\u0113ju dz\u012bvi. Viens no jaunumiem, kas peln\u012bjis liel\u0101ku iev\u0113r\u012bbu, ir atvieglotas pras\u012bbas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atg\u016b\u0161anai, ja dar\u012bjuma partneris nav samaks\u0101jis par pieg\u0101d\u0101taj\u0101m prec\u0113m vai pakalpojumiem.\" \/>\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\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jaunumi nodok\u013cu piem\u0113ro\u0161anai attiec\u012bb\u0101 uz zaud\u0113tiem par\u0101diem | COBALT\" \/>\n<meta property=\"og:description\" content=\"2024.gada janv\u0101r\u012b sp\u0113k\u0101 st\u0101j\u0101s vair\u0101ki groz\u012bjumi Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas b\u016btiski uzlabo uz\u0146\u0113m\u0113ju dz\u012bvi. Viens no jaunumiem, kas peln\u012bjis liel\u0101ku iev\u0113r\u012bbu, ir atvieglotas pras\u012bbas pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atg\u016b\u0161anai, ja dar\u012bjuma partneris nav samaks\u0101jis par pieg\u0101d\u0101taj\u0101m prec\u0113m vai pakalpojumiem.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\/\" \/>\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=\"2024-05-16T12:44:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-04T13:30:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2024\/04\/pexels-greta-hoffman-7674820-1024x819.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"819\" \/>\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=\"10 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\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Jaunumi nodok\u013cu piem\u0113ro\u0161anai attiec\u012bb\u0101 uz zaud\u0113tiem par\u0101diem\",\"datePublished\":\"2024-05-16T12:44:46+00:00\",\"dateModified\":\"2024-06-04T13:30:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/\"},\"wordCount\":3028,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/pexels-greta-hoffman-7674820.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/\",\"name\":\"Jaunumi nodok\u013cu piem\u0113ro\u0161anai attiec\u012bb\u0101 uz zaud\u0113tiem par\u0101diem | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/jaunumi-nodoklu-piemerosanai-attieciba-uz-zaudetiem-paradiem\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/pexels-greta-hoffman-7674820.jpg\",\"datePublished\":\"2024-05-16T12:44:46+00:00\",\"dateModified\":\"2024-06-04T13:30:12+00:00\",\"description\":\"2024.gada janv\u0101r\u012b sp\u0113k\u0101 st\u0101j\u0101s vair\u0101ki groz\u012bjumi Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101, kas b\u016btiski uzlabo uz\u0146\u0113m\u0113ju dz\u012bvi. 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