{"id":37225,"date":"2024-05-29T08:56:38","date_gmt":"2024-05-29T05:56:38","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=37225"},"modified":"2024-05-29T09:05:58","modified_gmt":"2024-05-29T06:05:58","slug":"nodokla-atbrivojums-zaudejot-preces-neparvaramas-varas-rezultata","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodokla-atbrivojums-zaudejot-preces-neparvaramas-varas-rezultata\/","title":{"rendered":"Nodok\u013ca atbr\u012bvojums, zaud\u0113jot preces nep\u0101rvaramas varas rezult\u0101t\u0101"},"content":{"rendered":"<p><strong>Sen\u0101ts 2024.gada 29.febru\u0101r\u012b pie\u0146\u0113ma spriedumu liet\u0101 SKA-7\/2024 par sabiedr\u012bbas ties\u012bb\u0101m l\u016bgt Valsts ie\u0146\u0113mumu dienestam (VID) atmaks\u0101t akc\u012bzes nodokli (AN) par ugunsgr\u0113k\u0101 izn\u012bcin\u0101t\u0101m akc\u012bzes prec\u0113m. Apskat\u0101m spriedum\u0101 paust\u0101s atzi\u0146as.<\/strong><\/p>\n<p>Likuma \u201cPar akc\u012bzes nodokli\u201d (likums par AN)\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/81066-par-akcizes-nodokli#p21\" target=\"_blank\" rel=\"noopener\">21.panta<\/a>\u00a01.da\u013c\u0101 paredz\u0113ts, ka preces var atbr\u012bvot no AN, ja:<\/p>\n<ul class=\"chevronCircle\">\n<li>konstat\u0113ts, ka preces zudu\u0161as nep\u0101rvaramas varas d\u0113\u013c;<\/li>\n<li>ar valsts uzraudz\u012bbas un kontroles iest\u0101\u017eu izsniegtiem dokumentiem var pier\u0101d\u012bt, ka konkr\u0113tais iztr\u016bkums nav radies uz\u0146\u0113muma vainas d\u0113\u013c.<\/li>\n<\/ul>\n<p>T\u0101 k\u0101 likums par AN nesniedz nep\u0101rvaramas varas j\u0113dziena defin\u012bciju, Sen\u0101ts spriedum\u0101 nor\u0101d\u012bjis \u0161\u012b j\u0113dziena interpret\u0101cijas b\u016btiskos akcentus.<\/p>\n<p><strong>Lietas b\u016bt\u012bba<\/strong><\/p>\n<p>2014.gada 6.novembr\u012b akciju sabiedr\u012bbas \u201cAmber Latvijas balzams\u201d noliktav\u0101 izc\u0113l\u0101s ugunsgr\u0113ks, kura rezult\u0101t\u0101 tika izn\u012bcin\u0101tas tur glab\u0101t\u0101s akc\u012bzes preces. Uz\u0146\u0113mums v\u0113rs\u0101s VID ar l\u016bgumu atmaks\u0101t AN par ugunsgr\u0113k\u0101 izn\u012bcin\u0101taj\u0101m akc\u012bzes prec\u0113m.<\/p>\n<p>Ar VID l\u0113mumu atteikts veikt uz\u0146\u0113muma muitas deklar\u0101cij\u0101s apr\u0113\u0137in\u0101t\u0101 AN atmaksu, nor\u0101dot, ka nav izpild\u012bju\u0161ies likuma par AN<a href=\"https:\/\/likumi.lv\/ta\/id\/81066-par-akcizes-nodokli#p21\" target=\"_blank\" rel=\"noopener\">\u00a021.panta<\/a>\u00a01.da\u013cas krit\u0113riji. Valsts policijas (VP) l\u0113mum\u0101 par krimin\u0101lprocesa izbeig\u0161anu nav bijis nor\u0101d\u012bts ugunsgr\u0113ka izcel\u0161an\u0101s c\u0113lonis un nav bijis min\u0113ts, ka ugunsgr\u0113ks nav izc\u0113lies uz\u0146\u0113muma vainas d\u0113\u013c. Ar\u012b citi kontroles iest\u0101\u017eu izsniegti dokumenti, kuri apliecin\u0101tu ugunsgr\u0113ka c\u0113loni, netika iesniegti, t\u0101d\u0113\u013c VID ieskat\u0101 konkr\u0113tais ugunsgr\u0113ks nebija uzskat\u0101ms par nep\u0101rvaramu varu.<\/p>\n<p>Uz\u0146\u0113mums VID l\u0113mumam nepiekrita un v\u0113rs\u0101s ties\u0101. Gan Administrat\u012bv\u0101 rajona tiesa, gan Administrat\u012bv\u0101 apgabaltiesa pieteikumu da\u013c\u0113ji apmierin\u0101ja un da\u013c\u0113ji noraid\u012bja. Administrat\u012bv\u0101 procesa dal\u012bbnieki Administrat\u012bv\u0101s apgabaltiesas spriedumu p\u0101rs\u016bdz\u0113ja, un kas\u0101cijas tiesved\u012bb\u0101 Sen\u0101tam bija j\u0101iz\u0161\u0137ir, k\u0101 interpret\u0113jams nep\u0101rvaramas varas j\u0113dziens likuma par AN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/81066-par-akcizes-nodokli#p21\" target=\"_blank\" rel=\"noopener\">21.panta<\/a>\u00a01.da\u013cas kontekst\u0101.<\/p>\n<p><strong>Sen\u0101ta atzi\u0146as<\/strong><\/p>\n<p>T\u0101 k\u0101 likuma par AN\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/81066-par-akcizes-nodokli#p21\" target=\"_blank\" rel=\"noopener\">21.panta<\/a>\u00a01.da\u013c\u0101 ir integr\u0113tas\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/1992\/12\/oj\/?locale=LV\" target=\"_blank\" rel=\"noopener\">direkt\u012bv\u0101 92\/12\/EEK<\/a>\u00a0par visp\u0101r\u0113ju re\u017e\u012bmu akc\u012bzes prec\u0113m un par \u0161\u0101du pre\u010du glab\u0101\u0161anu, apriti un uzraudz\u012bbu, k\u0101 ar\u012b\u00a0<a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2008\/118\/oj\/?locale=LV\" target=\"_blank\" rel=\"noopener\">direkt\u012bv\u0101 2008\/118\/EK<\/a>\u00a0par akc\u012bzes nodok\u013ca piem\u0113ro\u0161anas visp\u0101r\u0113jo re\u017e\u012bmu, ar ko atce\u013c direkt\u012bvu 92\/12\/EEK, ietvert\u0101s ties\u012bbu normas, Sen\u0101ts uzsv\u0113ris, ka likums j\u0101interpret\u0113 \u0161auri, \u0146emot v\u0113r\u0101 Eiropas Savien\u012bbas ties\u012bbas un Eiropas Savien\u012bbas Tiesas (EST) paust\u0101s atzi\u0146as.<\/p>\n<p>Atsaucoties uz EST praksi, nep\u0101rvaramas varas j\u0113dzien\u0101 ietilpst gan subjekt\u012bvi, gan objekt\u012bvi elementi. Proti, subjekt\u012bvie elementi attiecas uz neparastiem un \u0101rpus ieinteres\u0113t\u0101s personas ietekmes eso\u0161iem apst\u0101k\u013ciem, bet objekt\u012bvie \u2013 uz konkr\u0113t\u0101s personas pien\u0101kumu v\u0113rsties pret neparast\u0101 notikuma sek\u0101m un bez p\u0101rm\u0113r\u012bg\u0101m p\u016bl\u0113m veikt atbilsto\u0161us pas\u0101kumus. T\u0101d\u0113j\u0101di, Sen\u0101ts secina, ka attiec\u012bgie apst\u0101k\u013ci atz\u012bstami par nep\u0101rvaramu varu, ja konstat\u0113ts, ka \u0161ie apst\u0101k\u013ci biju\u0161i neparedzami un \u0101rpus ieinteres\u0113t\u0101s personas kontroles un, pat iev\u0113rojot pien\u0101c\u012bgu r\u016bp\u012bbu, ieinteres\u0113t\u0101 persona nav var\u0113jusi nov\u0113rst radu\u0161os apst\u0101k\u013cu izrais\u012bt\u0101s sekas.<\/p>\n<p>Turkl\u0101t j\u0101atceras, ka nep\u0101rvaramas varas j\u0113dziens attiecas tikai uz ierobe\u017eotu gad\u012bjumu skaitu.<\/p>\n<p>Sen\u0101ts nor\u0101da, ka j\u0101konstat\u0113 ne vien tas, ka tikusi iev\u0113rota pien\u0101c\u012bga r\u016bp\u012bba neparedz\u0113t\u0101 notikuma iest\u0101\u0161an\u0101s nov\u0113r\u0161anai, bet j\u0101sp\u0113j secin\u0101t ar\u012b tas, ka ieinteres\u0113t\u0101 persona, iev\u0113rojot pien\u0101c\u012bgu r\u016bp\u012bbu, dar\u012bjusi visu nepiecie\u0161amo, lai mazin\u0101tu neparedz\u0113t\u0101 notikuma sekas. Piem\u0113ram, ieinteres\u0113t\u0101 persona iev\u0113rojusi pre\u010du uzglab\u0101\u0161anas, noliktavas izk\u0101rtojuma un ugunsdro\u0161\u012bbas invent\u0101ra atbilst\u012bbas noteikumus. Pat ja ar valsts uzraudz\u012bbas un kontroles iest\u0101\u017eu izsniegtiem dokumentiem apstiprin\u0101ts, ka konkr\u0113tais notikums nav radies uz\u0146\u0113muma vainas d\u0113\u013c (\u0161aj\u0101 liet\u0101 VP l\u0113mums par krimin\u0101lprocesa izbeig\u0161anu un VP v\u0113stule par ugunsgr\u0113ka c\u0113lo\u0146iem apliecin\u0101ja, ka negad\u012bjums nebija radies uz\u0146\u0113muma vainas d\u0113\u013c), t\u0101pat j\u0101v\u0113rt\u0113, vai tikusi iev\u0113rota pien\u0101c\u012bga r\u016bp\u012bba, lai izvair\u012btos no akc\u012bzes pre\u010du zuduma.<\/p>\n<p>L\u012bdz ar to fakts, ka neparedz\u0113tais gad\u012bjums izc\u0113lies no ieinteres\u0113t\u0101s personas r\u012bc\u012bbas neatkar\u012bgu apst\u0101k\u013cu d\u0113\u013c, uzreiz neliecina par to, ka preces g\u0101ju\u0161as boj\u0101 no t\u0101s neatkar\u012bgu apst\u0101k\u013cu d\u0113\u013c. Situ\u0101cij\u0101s, kad j\u0101konstat\u0113, ka preces g\u0101ju\u0161as boj\u0101 nep\u0101rvaramas varas apst\u0101k\u013cos, ir j\u0101izv\u0113rt\u0113, vai tiku\u0161i iev\u0113roti tie normat\u012bvie akti, kuru neiev\u0113ro\u0161ana var\u0113tu sekm\u0113t pre\u010du boj\u0101eju. Nev\u0113rt\u0113jot min\u0113tos apst\u0101k\u013cus, var tikt pie\u0146emts p\u0101rsteidz\u012bgs l\u0113mums par pre\u010du boj\u0101eju nep\u0101rvaramas varas rezult\u0101t\u0101.<\/p>\n<p>Attiec\u012bb\u0101 uz AN atmaksu Sen\u0101ts uzsver, ka likuma par AN<a href=\"https:\/\/likumi.lv\/ta\/id\/81066-par-akcizes-nodokli#p21\" target=\"_blank\" rel=\"noopener\">\u00a021.pants<\/a>\u00a0tikai paredz nodok\u013ca atbr\u012bvojumus, bet, lai tos patie\u0161\u0101m piem\u0113rotu un var\u0113tu atg\u016bt no valsts bud\u017eeta atmaks\u0101jam\u0101s summas, t\u0101s ir gan j\u0101nor\u0101da nodok\u013cu deklar\u0101cij\u0101, gan j\u0101pamato ar attaisnojuma dokumentiem, kas apstiprina atbr\u012bvojuma pamatot\u012bbu.<\/p>\n<p>T\u0101tad katr\u0101 konkr\u0113taj\u0101 gad\u012bjum\u0101, kad j\u0101iz\u0161\u0137ir jaut\u0101jums par to, vai preces ir zudu\u0161as nep\u0101rvaramas varas rezult\u0101t\u0101 un t\u0101d\u0113\u013c atbr\u012bvojamas no AN, ir j\u0101v\u0113rt\u0113 visi konkr\u0113t\u0101s situ\u0101cijas apst\u0101k\u013ci, uz\u0146\u0113muma r\u012bc\u012bba un liet\u0101 eso\u0161o attaisnojuma dokumentu atbilst\u012bba.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-nodokla-atbrivojums-zaudejot-preces-neparvaramas-varas-rezultata\/28722\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sen\u0101ts 2024.gada 29.febru\u0101r\u012b pie\u0146\u0113ma spriedumu liet\u0101 SKA-7\/2024 par sabiedr\u012bbas ties\u012bb\u0101m l\u016bgt Valsts ie\u0146\u0113mumu dienestam (VID) atmaks\u0101t akc\u012bzes nodokli (AN) par ugunsgr\u0113k\u0101 izn\u012bcin\u0101t\u0101m akc\u012bzes prec\u0113m. Apskat\u0101m spriedum\u0101 paust\u0101s atzi\u0146as. Likuma \u201cPar akc\u012bzes nodokli\u201d (likums par AN)\u00a021.panta\u00a01.da\u013c\u0101 paredz\u0113ts, ka preces var atbr\u012bvot..<\/p>\n","protected":false},"author":10,"featured_media":37227,"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-37225","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>Nodok\u013ca atbr\u012bvojums, zaud\u0113jot preces nep\u0101rvaramas varas rezult\u0101t\u0101 | COBALT<\/title>\n<meta name=\"description\" content=\"Nodok\u013ca atbr\u012bvojums, zaud\u0113jot preces nep\u0101rvaramas varas rezult\u0101t\u0101. News. Naujienos. Jaunumi. 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