{"id":41435,"date":"2024-12-06T13:59:04","date_gmt":"2024-12-06T11:59:04","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=41435"},"modified":"2024-12-09T12:20:34","modified_gmt":"2024-12-09T10:20:34","slug":"kas-jazina-par-saistito-personu-darijumiem-butiba-un-regulejums-latvija","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kas-jazina-par-saistito-personu-darijumiem-butiba-un-regulejums-latvija\/","title":{"rendered":"Kas j\u0101zina par saist\u012bto personu dar\u012bjumiem: b\u016bt\u012bba un regul\u0113jums Latvij\u0101"},"content":{"rendered":"<h2>Saturs<\/h2>\n<ul>\n<li><a href=\"#jedziens\">Saist\u012bto personu dar\u012bjumu j\u0113dziens<\/a><\/li>\n<li><a href=\"#attistiba\">Att\u012bst\u012bba Latvij\u0101<\/a><\/li>\n<li><a href=\"#starptautiskie-dokumenti\">Starptautiskie dokumenti<\/a><\/li>\n<li><a href=\"#Latvijas-regulejums\">Latvijas regul\u0113jums<\/a><\/li>\n<li><a href=\"#kasir\">Kas ir saist\u012bt\u0101s personas?<\/a><\/li>\n<li><a href=\"#kadidarijumi\">K\u0101di dar\u012bjumi ar saist\u012bto personu pak\u013cauti Komerclikuma nosl\u0113g\u0161anas proced\u016brai?<\/a><\/li>\n<li><a href=\"#parastiveicama\">Parasti veicam\u0101 komercdarb\u012bba<\/a><\/li>\n<li><a href=\"#tirgus\">Tirgus nosac\u012bjumi<\/a><\/li>\n<li><a href=\"#darijumu\">Dar\u012bjumu apstr\u012bd\u0113\u0161ana<\/a><\/li>\n<li><a href=\"#secinajumi\">Secin\u0101jumi<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Ievads<\/strong><\/h2>\n<p>Saist\u012bto personu dar\u012bjumu regul\u0113jums ir b\u016btiska uz\u0146\u0113m\u0113jdarb\u012bbas un komercdar\u012bjumu caurskat\u0101m\u012bbas da\u013ca. \u0160\u0101da regul\u0113juma m\u0113r\u0137is ir nodro\u0161in\u0101t, ka dar\u012bjumi, kuros iesaist\u012btas saist\u012bt\u0101s personas, tiek veikti godpr\u0101t\u012bgi, atbilsto\u0161i tirgus nosac\u012bjumiem un normat\u012bvo aktu pras\u012bb\u0101m. Tie\u0161i t\u0101d\u0113\u013c likum\u0101 paredz\u0113ti noteikumi, kas paredz skaidru k\u0101rt\u012bbu, k\u0101 \u0161\u0101di dar\u012bjumi tiek atkl\u0101ti un apstiprin\u0101ti. Vienlaikus ir svar\u012bgi uzsv\u0113rt, ka saist\u012bto personu dar\u012bjumu regul\u0113jums balst\u0101s uz \u012bpa\u0161u proced\u016bras piem\u0113ro\u0161anu, kuras neiev\u0113ro\u0161ana var novest pie dar\u012bjuma atz\u012b\u0161anas par sp\u0113k\u0101 neeso\u0161u. \u0160aj\u0101 rakst\u0101 tiks apl\u016bkoti saist\u012bto personu dar\u012bjumu apstiprin\u0101\u0161anas un sp\u0113k\u0101 esam\u012bbas krit\u0113riji, tre\u0161o personu aizsardz\u012bba un tiesu prakse, kas saist\u012bta ar \u0161iem jaut\u0101jumiem.<br \/>\n<a name=\"jedziens\"><\/a><\/p>\n<h2><strong>Saist\u012bto personu dar\u012bjumu j\u0113dziens<\/strong><\/h2>\n<p>Saist\u012bto personu dar\u012bjumi ir starp div\u0101m vai vair\u0101k\u0101m person\u0101m vai uz\u0146\u0113mumiem, kuri ir savstarp\u0113ji saist\u012bti ar \u012bpa\u0161umties\u012bb\u0101m, ekonomisko varu, vad\u012bbu, radniec\u012bbu vai cit\u0101di. Saist\u012bto personu dar\u012bjumi ietver pusi vai puses, kuras var kontrol\u0113t dar\u012bjuma nosac\u012bjumus sav\u0101 lab\u0101. \u0160ie dar\u012bjumi tiek \u012bpa\u0161i uzraudz\u012bti, jo past\u0101v risks, ka tie nav veikti tirgus apst\u0101k\u013cos (t.i., atbilsto\u0161i god\u012bgai un neatkar\u012bgai tirgus v\u0113rt\u012bbai) un var tikt izmantoti personiska labuma (<em>self-dealing<\/em>) un citiem negod\u012bgiem nol\u016bkiem. K\u0101 piem\u0113ram, pre\u010du un pakalpojumu p\u0101rdo\u0161ana starp saist\u012btajiem uz\u0146\u0113mumiem; aizdevumu pie\u0161\u0137ir\u0161ana starp m\u0101tes uz\u0146\u0113mumu un meitas uz\u0146\u0113mumiem, t.sk. galvojumu izsnieg\u0161anas par cita uz\u0146\u0113muma (t.sk. grupas) saist\u012bbu izpildi, dar\u012bjumi starp uz\u0146\u0113mumu un t\u0101 \u012bpa\u0161niekiem vai vad\u012bbu (piem\u0113ram, atl\u012bdz\u012bbas, vad\u012bbas pr\u0113mijas, aizdevumi \u012bpa\u0161niekiem), pieg\u0101des l\u012bgumi, pat sabiedr\u012bbu dibin\u0101\u0161anas l\u012bgumi, nomas l\u012bgumi un citi.<\/p>\n<p>Daudzas valstis, tostarp Latvija, piem\u0113ro \u012bpa\u0161us noteikumus un inform\u0101cijas atkl\u0101\u0161anas pras\u012bbas saist\u012bto personu dar\u012bjumiem un jaut\u0101jumiem, lai nodro\u0161in\u0101tu to caursp\u012bd\u012bgumu un likum\u012bbu. Uz\u0146\u0113mumiem var b\u016bt pien\u0101kums atkl\u0101t \u0161\u0101dus dar\u012bjumus savos finan\u0161u p\u0101rskatos un veikt \u012bpa\u0161u proced\u016bru dar\u012bjumu apstiprin\u0101\u0161anai, lai dar\u012bjumam b\u016btu ties\u012bgs sp\u0113ks.<\/p>\n<p>\u0160\u0101da veida regul\u0113jumi past\u0101v, lai nov\u0113rstu iesp\u0113jamu resursu nepareizu sadali vai pat nodok\u013cu apie\u0161anu, kas var\u0113tu rasties no dar\u012bjumiem starp saist\u012btaj\u0101m person\u0101m, k\u0101 ar\u012b lai nodro\u0161in\u0101tu pien\u0101c\u012bgu investoru un citu kreditoru ties\u012bbu un intere\u0161u pien\u0101c\u012bgu aizsardz\u012bbu.<br \/>\n<a name=\"attistiba\"><\/a><\/p>\n<h2><strong>Att\u012bst\u012bba Latvij\u0101<\/strong><\/h2>\n<p>Saist\u012bto personu dar\u012bjumu att\u012bst\u012bbas v\u0113sture Latvij\u0101 ir cie\u0161i saist\u012bta ar ekonomiskajiem, politiskajiem un juridiskajiem procesiem, kas notiku\u0161i valst\u012b kop\u0161 neatkar\u012bbas atjauno\u0161anas. T\u0101 ietver vair\u0101kus posmus, s\u0101kot no agr\u012bnajiem tirgus ekonomikas izveides gadiem l\u012bdz m\u016bsdien\u0101m, kur tiek piem\u0113roti starptautiski atz\u012bti korporat\u012bv\u0101s p\u0101rvald\u012bbas un nodok\u013cu regul\u0113juma principi.<\/p>\n<p>P\u0113c Latvijas neatkar\u012bbas atg\u016b\u0161anas valsts strauji p\u0101rg\u0101ja uz tirgus ekonomiku. \u0160aj\u0101 period\u0101 regul\u0113jumi, kas attiec\u0101s uz uz\u0146\u0113m\u0113jdarb\u012bbu un finan\u0161u dar\u012bjumiem, bija nepiln\u012bgi. Daudzi uz\u0146\u0113m\u0113ji izmantoja juridisko sist\u0113mu, kas bija v\u0113l att\u012bst\u012bbas stadij\u0101, un saist\u012bto personu dar\u012bjumi bie\u017ei nebija pien\u0101c\u012bgi uzraudz\u012bti. Tas veicin\u0101ja pla\u0161us intere\u0161u konfliktus, negod\u012bgus dar\u012bjumus un ar\u012b privatiz\u0101cijas procesus.<\/p>\n<p>K\u0101 viena no s\u0101kotn\u0113j\u0101m Latvijas vald\u012bbas iniciat\u012bv\u0101m bija \u201cUz\u0146\u0113m\u0113jdarb\u012bbas vides uzlabo\u0161anas pas\u0101kumu pl\u0101ns 2011.\u00a0gadam\u201d<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>. Tas, vadoties no \u00a0Pasaules Bankas 2011.\u00a0gada starptautisk\u0101 p\u0113t\u012bjuma \u201c<em>Doing Business<\/em>\u201d<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>, cita starp\u0101, paredz\u0113ja pas\u0101kumus investoru aizsardz\u012bbai, jo Latvija, ierindojoties 59.\u00a0viet\u0101 aspekt\u0101 \u201cInvestoru ties\u012bbu aizsardz\u012bba\u201d, zaud\u0113ja reitingu par 2 viet\u0101m. Sekojo\u0161i \u2013 tika izstr\u0101d\u0101ti groz\u012bjumi Komerclikum\u0101, kas ieviesa jaunu XI\u00a0sada\u013cas\u00a01.<sup>1<\/sup> noda\u013cu \u201cIerobe\u017eojumi dar\u012bjuma sl\u0113g\u0161anai ar sabiedr\u012bbas dibin\u0101t\u0101ju, dal\u012bbnieku, valdes vai padomes locekli un saist\u012bto personu\u201d, papildinot likumu ar jauniem 139.<sup>1<\/sup>, 139.<sup>2 <\/sup>un 139.<sup>3<\/sup>\u00a0pantiem. Komerclikuma redakcija st\u0101jas sp\u0113k\u0101 2012.\u00a0gada 10.\u00a0j\u016blij\u0101 un bija sp\u0113k\u0101 l\u012bdz 2017.\u00a0gada 12.\u00a0j\u016blijam.<\/p>\n<p>Turpm\u0101k svar\u012bgs notikums bija Latvijas pievieno\u0161an\u0101s OECD (Ekonomisk\u0101s sadarb\u012bbas un att\u012bst\u012bbas organiz\u0101cija; ang\u013cu valod\u0101 <em>Organisation for Economic Co-operation and Development<\/em>) 2016. gad\u0101. Dal\u012bba OECD noz\u012bm\u0113ja, ka Latvija uz\u0146emas iev\u0113rot starptautiskos principus, kas attiecas uz uz\u0146\u0113mumu p\u0101rvald\u012bbu, tostarp saist\u012bto personu dar\u012bjumiem.<\/p>\n<p>K\u0101 vienu no priorit\u0101r\u0101m rekomend\u0101cij\u0101m OECD noteica, ka Latvijai j\u0101nov\u0113r\u0161 tr\u016bkumi, kas identific\u0113ti attiec\u012bb\u0101 uz saist\u012bto personu dar\u012bjumiem un to atkl\u0101\u0161anu. Rekomend\u0101cija tika \u0146emta v\u0113r\u0101, izstr\u0101d\u0101jot groz\u012bjumus Komerclikum\u0101 un groz\u012bjumus Finan\u0161u instrumentu tirgus likum\u0101.<\/p>\n<p>Rezult\u0101t\u0101 Latvijas ties\u012bbu sist\u0113m\u0101 \u0161obr\u012bd kop\u0161 2017.\u00a0gada ir sp\u0113k\u0101 eso\u0161s regul\u0113jums saist\u012bto personu dar\u012bjumu atkl\u0101\u0161an\u0101 un apstiprin\u0101\u0161an\u0101 \u2013 galvenok\u0101rt Komerclikum\u0101 un Finan\u0161u instrumentu tirgus likum\u0101. Komerclikum\u0101 sv\u012btrojot iepriek\u0161 iek\u013cauto XI\u00a0sada\u013cas\u00a01.<sup>1<\/sup>\u00a0noda\u013cu \u201cIerobe\u017eojumi dar\u012bjuma sl\u0113g\u0161anai ar sabiedr\u012bbas dibin\u0101t\u0101ju, dal\u012bbnieku, valdes vai padomes locekli un saist\u012bto personu\u201d ar t\u0101s 139.<sup>1<\/sup>, 139.<sup>2 <\/sup>un 139.<sup>3<\/sup>\u00a0pantiem un ievie\u0161ot jaunu XI\u00a0sada\u013cas 6.\u00a0noda\u013cu \u201cDar\u012bjumi ar saist\u012btaj\u0101m person\u0101m\u201d (sp\u0113k\u0101 no 2017.\u00a0gada 13. j\u016blija) ar taj\u0101 iek\u013cautajiem 184.<sup>1<\/sup> un 184.<sup>2<\/sup>\u00a0pantiem. Savuk\u0101rt Finan\u0161u instrumentu tirgus likum\u0101 (sp\u0113k\u0101 no 2017.\u00a0gada 04.\u00a0oktobra) \u2013 ievie\u0161ot saist\u012bto pu\u0161u defin\u012bciju un D sada\u013cas III\u00a0noda\u013c\u0101 \u201cRegul\u0101ri sniedzam\u0101 inform\u0101cija\u201d iek\u013caujot jaunu 59.<sup>1\u00a0<\/sup>pantu \u201cNetipiska un noz\u012bm\u012bga apjoma dar\u012bjuma ar saist\u012bto pusi nosl\u0113g\u0161ana un atkl\u0101\u0161ana\u201d.<\/p>\n<p>Papildus j\u0101piemin ar\u012b korporat\u012bv\u0101s p\u0101rvald\u012bbas att\u012bst\u012bbas loma Latvij\u0101. 2010. gad\u0101 NASDAQ OMX Riga<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a> izstr\u0101d\u0101ja \u201cKorporat\u012bv\u0101s p\u0101rvald\u012bbas principus\u201d, lai uzlabotu bir\u017e\u0101 kot\u0113to uz\u0146\u0113mumu p\u0101rvald\u012bbu, balstoties uz Eiropas un OECD vadl\u012bnij\u0101m. Savuk\u0101rt 2020.\u00a0gad\u0101 tika izveidots jauns \u201cKorporat\u012bv\u0101s p\u0101rvald\u012bbas kodekss\u201d, kas piel\u0101go uz\u0146\u0113mumu p\u0101rvald\u012bbas standartus m\u016bsdienu pras\u012bb\u0101m, \u012bpa\u0161i piev\u0113r\u0161oties ilgtsp\u0113jai un caurskat\u0101m\u012bbai.<\/p>\n<p>Saist\u012bto personu dar\u012bjumu kontekst\u0101 b\u016btiska noz\u012bme ir ar\u012b starptautiskajiem gr\u0101matved\u012bbas standartiem. Jau 2006. gad\u0101 likum\u0101 \u201cPar uz\u0146\u0113mumu gada p\u0101rskatiem\u201d tika iek\u013cauta atsauce uz \u0161iem standartiem, ievie\u0161ot \u201csaist\u012bt\u0101s puses\u201d j\u0113dzienu un nosakot ar\u012b pien\u0101kumu atkl\u0101t inform\u0101ciju par sabiedr\u012bbas dar\u012bjumiem ar saist\u012bt\u0101m pus\u0113m.<br \/>\n<a name=\"starptautiskie-dokumenti\"><\/a><\/p>\n<h2><strong>Starptautiskie dokumenti<\/strong><\/h2>\n<p><em>Doing Business<\/em><\/p>\n<p>Pasaules Bankas starptautiskais p\u0113t\u012bjums \u201cDoing Business\u201d ir ikgad\u0113js zi\u0146ojums, kas nov\u0113rt\u0113 un sal\u012bdzina uz\u0146\u0113m\u0113jdarb\u012bbas regul\u0113jumu un t\u0101 ietekmi uz uz\u0146\u0113m\u0113jdarb\u012bbas vidi \u0161obr\u012bd 183 valst\u012bs. Tas analiz\u0113 t\u0101dus r\u0101d\u012bt\u0101jus k\u0101 uz\u0146\u0113muma dibin\u0101\u0161anas vienk\u0101r\u0161\u012bba, b\u016bvat\u013cauju ieg\u016b\u0161ana, kred\u012btu pieejam\u012bba, investoru aizsardz\u012bba un nodok\u013cu maks\u0101\u0161ana.<\/p>\n<p>Pasaules Bankas 2011.\u00a0gada starptautiskais p\u0113t\u012bjums \u201c<em>Doing Business<\/em>\u201d bija viens no pirmajiem iniciat\u012bvas dokumentiem, uz kura pamata Latvijas vald\u012bba piev\u0113rsa pastiprin\u0101tu uzman\u012bbu saist\u012bto personu dar\u012bjumu regul\u0113jumam. \u0160is &#8220;<em>Doing Business<\/em>\u201d p\u0113t\u012bjums nov\u0113rt\u0113 maz\u0101kuma akcion\u0101ru aizsardz\u012bbas sp\u0113ku pret uz\u0146\u0113mumu vad\u012bbas \u013caunpr\u0101t\u012bgu uz\u0146\u0113muma akt\u012bvu izmanto\u0161anu person\u012bg\u0101 labuma g\u016b\u0161anai.<\/p>\n<p><em>G20\/OECD Korporat\u012bv\u0101s p\u0101rvald\u012bbas principi<\/em><\/p>\n<p>G20\/OECD Korporat\u012bv\u0101s p\u0101rvald\u012bbas principi<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a>, kas s\u0101kotn\u0113ji pie\u0146emti 1999. gad\u0101 un vair\u0101kk\u0101rt aktualiz\u0113ti, ietver lab\u0101ko korporat\u012bv\u0101s p\u0101rvald\u012bbas praksi OECD dal\u012bbvalst\u012bs un kalpo k\u0101 starptautisks etalons normat\u012bv\u0101 regul\u0113juma un prakses pilnveido\u0161anai. Latvija, k\u013c\u016bstot par OECD dal\u012bbvalsti 2016.\u00a0gad\u0101, piel\u0101goja savu regul\u0113jumu \u0161iem principiem, kas atspogu\u013co m\u016bsdienu tendences un izaicin\u0101jumus, un akt\u012bvi piedal\u012bj\u0101s principu p\u0101rskat\u012b\u0161anas proces\u0101, t\u0101d\u0113j\u0101di apliecinot savu atbilst\u012bbu starptautiski atz\u012btajiem labas p\u0101rvald\u012bbas standartiem.<\/p>\n<p><em>OECD zi\u0146ojums &#8220;Saist\u012bto pu\u0161u dar\u012bjumi un maz\u0101kuma akcion\u0101ru ties\u012bbas\u201d<\/em><\/p>\n<p>K\u0101 v\u0113l viens no OECD dokumentiem ir izce\u013cams 2012.\u00a0gada zi\u0146ojums &#8220;Saist\u012bto pu\u0161u dar\u012bjumi un maz\u0101kuma akcion\u0101ru ties\u012bbas\u201d<a href=\"#_ftn5\" name=\"_ftnref5\">[5]<\/a>. Tas ir OECD public\u0113ts dokuments, kas apl\u016bko saist\u012bto personu dar\u012bjumus un to ietekmi uz maz\u0101kuma akcion\u0101ru ties\u012bb\u0101m. \u0160aj\u0101 zi\u0146ojum\u0101 tiek apskat\u012bti da\u017e\u0101di juridiskie un normat\u012bvie regul\u0113jumi 31 jurisdikcij\u0101 (OECD un ne-OECD valst\u012bs). Turkl\u0101t tiek detaliz\u0113ti analiz\u0113tas piecas jurisdikcijas (Be\u013c\u0123ija, Francija, It\u0101lija, Izra\u0113la un Indija), lai sniegtu pla\u0161\u0101ku ieskatu un sal\u012bdzin\u0101jumus par \u0161\u0101du dar\u012bjumu p\u0101rvald\u012bbu un regul\u0113jumu. Galven\u0101 uzman\u012bba tiek piev\u0113rsta tam, k\u0101 nov\u0113rst iesp\u0113jamo \u013caunpr\u0101t\u012bgu saist\u012bto personu dar\u012bjumu izmanto\u0161anu un aizsarg\u0101t maz\u0101kuma akcion\u0101rus, \u0146emot v\u0113r\u0101 iesp\u0113jamos intere\u0161u konfliktus, kas var rasties, kad uz\u0146\u0113muma vad\u012bba, padomes locek\u013ci vai kontrol\u0113jo\u0161ie akcion\u0101ri var ietekm\u0113t dar\u012bjumus uz\u0146\u0113muma ietvaros sav\u0101 lab\u0101.<\/p>\n<p>Apkopojot m\u0113r\u0137us \u0161ajos dokumentos, p\u0113c b\u016bt\u012bbas var izdal\u012bt \u010detras galven\u0101s jomas, kas skar saist\u012bto personu dar\u012bjumus un to p\u0101rvald\u012bbu:<\/p>\n<ol>\n<li>caursp\u012bd\u012bgums un inform\u0101cijas atkl\u0101\u0161ana,<\/li>\n<li>intere\u0161u konfliktu risin\u0101\u0161ana,<\/li>\n<li>apstiprin\u0101\u0161anas un uzraudz\u012bbas meh\u0101nismi,<\/li>\n<li>maz\u0101kuma akcion\u0101ru aizsardz\u012bba.<\/li>\n<\/ol>\n<p>\u0160ie m\u0113r\u0137i veicina uz\u0146\u0113mumu p\u0101rvald\u012bbas caursp\u012bd\u012bbu un efektivit\u0101ti un uzsver nepiecie\u0161am\u012bbu p\u0113c regul\u0113juma, lai aizsarg\u0101tu maz\u0101kuma akcion\u0101rus un investoru ties\u012bbas, nodro\u0161inot p\u0101rredzam\u012bbu un god\u012bgu attieksmi saist\u012bto personu dar\u012bjumos.<br \/>\n<a name=\"Latvijas-regulejums\"><\/a><\/p>\n<h2><strong>Latvijas regul\u0113jums<\/strong><\/h2>\n<p>Izstr\u0101d\u0101jot Komerclikuma jauno XI\u00a0sada\u013cas 6.\u00a0noda\u013cu \u201cDar\u012bjumi ar saist\u012btaj\u0101m person\u0101m\u201d, likumprojekta anot\u0101cij\u0101<a href=\"#_ftn6\" name=\"_ftnref6\">[6]<\/a> viens no m\u0113r\u0137iem bija ieviest OECD rekomend\u0101ciju par nepiecie\u0161am\u012bbu p\u0101rskat\u012bt normat\u012bvo regul\u0113jumu par saist\u012bto pu\u0161u dar\u012bjumu izv\u0113rt\u0113\u0161anu, saska\u0146o\u0161anu un atkl\u0101\u0161anu. T\u0101pat ar\u012b Finan\u0161u instrumentu tirgus likuma groz\u012bjumu anot\u0101cij\u0101<a href=\"#_ftn7\" name=\"_ftnref7\">[7]<\/a> ir likta atsauce uz OECD rekomend\u0101ciju. J\u0101secina, ka Latvijas likumdev\u0113ja m\u0113r\u0137is nesaraujami saskan ar OECD dokumentu m\u0113r\u0137iem.<\/p>\n<p>Komerclikuma XI\u00a0sada\u013cas 6.\u00a0noda\u013ca \u201cDar\u012bjumi ar saist\u012btaj\u0101m person\u0101m\u201d ietver divus pantus, no kuriem viens defin\u0113 saist\u012bto personu j\u0113dzienu (184.<sup>1<\/sup>), bet otrs (184.<sup>2<\/sup>) \u2013 regul\u0113 sl\u0113dzam\u0101 dar\u012bjuma atkl\u0101\u0161anas un nosl\u0113g\u0161anas k\u0101rt\u012bbu, nosakot dar\u012bjumu veidus, uz k\u0101diem \u0161\u012b k\u0101rt\u012bba attiecas, k\u0101 ar\u012b inform\u0101cijas apjomu, k\u0101da atkl\u0101jama pirms dar\u012bjuma sl\u0113g\u0161anas, piekri\u0161anas sa\u0146em\u0161anai. \u0160\u012bs Komerclikuma pras\u012bbas ir visp\u0101r\u012bg\u0101s normas, kas atteicas uz vis\u0101m kapit\u0101lsabiedr\u012bb\u0101m.<\/p>\n<p>Finan\u0161u instrumentu tirgus likuma (turpm\u0101k ar\u012b k\u0101 FITL) 59.<sup>1<\/sup>\u00a0pants attiecas uz kapit\u0101lsabiedr\u012bb\u0101m, kuru akcijas iek\u013cautas regul\u0113taj\u0101 tirg\u016b. \u0160\u012b likuma 1.\u00a0panta ceturtaj\u0101 da\u013c\u0101 tiek sniegta atsauce uz 24. Starptautisko gr\u0101matved\u012bbas standartu \u201cInform\u0101cijas atkl\u0101\u0161ana par saist\u012btaj\u0101m pus\u0113m\u201d (turpm\u0101k ar\u012b IAS 24), kur\u0101 dota defin\u012bcija \u201csaist\u012bt\u0101 puse\u201d, vai prec\u012bz\u0101k\u00a0\u2013 uz regulas (ES)\u00a0Nr.\u00a02023\/1803, ar ko pie\u0146em vair\u0101kus starptautiskos gr\u0101matved\u012bbas standartus, attiec\u012bgo pielikumu. Identisks risin\u0101jums ir ietverts ar\u012b Gada p\u0101rskatu un konsolid\u0113to gada p\u0101rskatu likuma (turpm\u0101k ar\u012b k\u0101 P\u0101rskatu likums) 1.\u00a0panta tre\u0161aj\u0101 da\u013c\u0101.<\/p>\n<p>FITL 59.<sup>1<\/sup>\u00a0pants paredz pla\u0161\u0101kas inform\u0101cijas atkl\u0101\u0161anas pras\u012bbas (bir\u017eas sabiedr\u012bb\u0101m). T\u0101d\u0113j\u0101di FITL iz\u0161\u0137ir divu veidu saist\u012bto pu\u0161u dar\u012bjumus: <u>netipiski dar\u012bjumi<\/u> (t\u0101di, kas nav sl\u0113gti akciju sabiedr\u012bbas parasti veicam\u0101s komercdarb\u012bbas ietvaros vai neatbilst parastajiem tirgus nosac\u012bjumiem) un <u>noz\u012bm\u012bga apjoma dar\u012bjumi<\/u> (t\u0101di, kas atbilst likum\u0101 noteiktajiem kvantitat\u012bvajiem krit\u0113rijiem).<\/p>\n<p>Noz\u012bm\u012bga apjoma dar\u012bjums ir dar\u012bjums par akt\u012bviem vismaz 10 procentu apm\u0113r\u0101 no kapit\u0101lsabiedr\u012bbas pamatkapit\u0101la vai pa\u0161u kapit\u0101la (maz\u0101kais), bet ne maz\u0101k par 35\u00a0000 eiro. Noz\u012bm\u012bga apjoma dar\u012bjumiem ir attiecin\u0101mas tikai FITL noteikt\u0101s atkl\u0101\u0161anas pras\u012bbas, bet \u0161iem dar\u012bjumiem nav piem\u0113rojama Komerclikum\u0101 noteikt\u0101 dar\u012bjumu nosl\u0113g\u0161anas k\u0101rt\u012bba.<\/p>\n<p>Savuk\u0101rt, netipiski dar\u012bjumi ir sl\u0113dzami Komerclikum\u0101 noteiktaj\u0101 k\u0101rt\u012bb\u0101 (nepiecie\u0161ama padomes piekri\u0161ana vai akcion\u0101ru sapulces piekri\u0161ana), un p\u0113c dar\u012bjuma nosl\u0113g\u0161anas tie ir atkl\u0101jami FITL noteiktaj\u0101 k\u0101rt\u012bb\u0101.<\/p>\n<p>T\u0101d\u0113j\u0101di, FITL nosaka inform\u0101cijas atkl\u0101\u0161anas pras\u012bbas abu veidu saist\u012bto personu dar\u012bjumiem: netipiskiem un noz\u012bm\u012bga apjoma. Ta\u010du, nosl\u0113g\u0161anas k\u0101rt\u012bba un proced\u016bras neiev\u0113ro\u0161anas sekas netipiskiem dar\u012bjumiem v\u0113rt\u0113jamas atbilsto\u0161i Komerclikuma 184.<sup>2<\/sup>\u00a0pantam.<\/p>\n<p>FITL attiecas uz bir\u017e\u0101 kot\u0113t\u0101m sabiedr\u012bb\u0101m, bet Komerclikuma normas\u00a0\u2013 gan uz bir\u017e\u0101 kot\u0113taj\u0101m sabiedr\u012bb\u0101m attiec\u012bb\u0101 uz netipiskiem dar\u012bjumiem, gan uz cit\u0101m kapit\u0101lsabiedr\u012bb\u0101m.<br \/>\n<a name=\"kasir\"><\/a><\/p>\n<h2><strong>Kas ir saist\u012bt\u0101s personas?<\/strong><\/h2>\n<p>J\u0113dzienus \u201csaist\u012bt\u0101s personas\u201d (Komerclikums) un \u201csaist\u012bt\u0101s puses\u201d (FITL un P\u0101rskatu likums) var uztvert par l\u012bdz\u012bgiem un pat vien\u0101diem. Tom\u0113r t\u0101 tas nav.<\/p>\n<p>Visnota\u013c sare\u017e\u0123\u012bta \u201csaist\u012bt\u0101s puses\u201d defin\u012bcija ar uzskait\u012bjumiem ir sniegta IAS 24, uz ko atsaucas FITL un P\u0101rskatu likums. T\u0101 ietver tr\u012bs apak\u0161punktus par fizisk\u0101m person\u0101m un to \u0123imenes locek\u013ciem un asto\u0146us par uz\u0146\u0113mumiem, kad tie uzskat\u0101mi par saist\u012bt\u0101m pus\u0113m. Turkl\u0101t, \u0123imenes locek\u013cu defin\u012bcij\u0101 ir ietekmes uz priv\u0101tpersonu izv\u0113rt\u0113juma krit\u0113rijs, kas noz\u012bm\u0113, ka sniegtais uzskait\u012bjums ar b\u0113rniem, dz\u012bvesbiedriem, to katra b\u0113rniem vai apg\u0101d\u0101jamiem nav izsme\u013co\u0161s. S\u012bk\u0101k skat\u012bt regulas (ES)\u00a0Nr.\u00a02023\/1803<a href=\"#_ftn8\" name=\"_ftnref8\">[8]<\/a> pielikum\u0101 24.\u00a0standarta 9.\u00a0punktu<\/p>\n<p>Komerclikuma 184.<sup>1<\/sup>\u00a0pants defin\u0113 \u201csaist\u012bt\u0101s personas\u201d j\u0113dzienu. Par saist\u012bto personu ir uzskat\u0101ms\/-a:<\/p>\n<ol>\n<li>sabiedr\u012bbas dal\u012bbnieks, kuram ir tie\u0161a iz\u0161\u0137iro\u0161\u0101 ietekme sabiedr\u012bb\u0101 (panta 1. punkts);<\/li>\n<li>valdes vai padomes loceklis pa\u0161\u0101 sabiedr\u012bb\u0101 vai dal\u012bbniek\u0101 ar iz\u0161\u0137iro\u0161u ietekmi (2. un 3. punkts);<\/li>\n<li>persona, kas ir dal\u012bbnieka ar iz\u0161\u0137iro\u0161u ietekmi vai sabiedr\u012bbas valdes vai padomes locek\u013ca radinieks l\u012bdz otrajai radniec\u012bbas pak\u0101pei, laul\u0101tais vai svainis l\u012bdz pirmajai svain\u012bbas pak\u0101pei, vai persona, ar kuru tai ir kop\u012bga saimniec\u012bba (4. punkts);<\/li>\n<li>juridiska persona, kur\u0101 dal\u012bbniekam ar iz\u0161\u0137iro\u0161u ietekmi, sabiedr\u012bbas valdes vai padomes loceklim, vai k\u0101dam no \u0161o personu radiniekam l\u012bdz otrajai radniec\u012bbas pak\u0101pei, laul\u0101tajam vai svainim l\u012bdz pirmajai svain\u012bbas pak\u0101pei, vai personai, ar kuru tai ir kop\u012bga saimniec\u012bba, ir iz\u0161\u0137iro\u0161\u0101 ietekme (5.\u00a0punkts).<\/li>\n<\/ol>\n<p>J\u0113dzienus iz\u0161\u0137iro\u0161\u0101 ietekme un tie\u0161a iz\u0161\u0137iro\u0161\u0101 ietekme j\u0101interpret\u0113 atbilsto\u0161i Koncernu likuma attiec\u012bgi 3.\u00a0pantam un 4.\u00a0panta otrajai da\u013cai.<\/p>\n<p>J\u0113dziens ar sabiedr\u012bbu \u201csaist\u012bt\u0101 persona\u201d ir sa\u0161aurin\u0101t\u0101ks un v\u0113rsts uz konkr\u0113tiem personu un juridisko attiec\u012bbu veidiem. Savuk\u0101rt \u201csaist\u012bt\u0101 puse\u201d ir pla\u0161\u0101ks termins, kas aptver personas un uz\u0146\u0113mumus, kas var ietekm\u0113t uz\u0146\u0113muma darb\u012bbu vai b\u016bt ietekm\u0113ti. Tostarp koncernus un vad\u012bbas person\u0101la pakalpojumu sniedz\u0113jus. Par saist\u012bto pusi b\u016bs uzskat\u0101ma ne tikai m\u0101tes sabiedr\u012bba, bet, piem\u0113ram, ar\u012b meitas sabiedr\u012bba un jebkura cita attiec\u012bgaj\u0101 komercsabiedr\u012bbu grup\u0101 eso\u0161a sabiedr\u012bba.<\/p>\n<p>FITL un P\u0101rskatu likuma atsauce uz IAS\u00a024 prasa padzi\u013cin\u0101t\u0101ku izv\u0113rt\u0113jumu attiec\u012bb\u0101 uz saist\u012bto pusi. Bir\u017e\u0101 kot\u0113tiem uz\u0146\u0113mumiem \u0161\u0101du personu loks, kas uzskat\u0101mas par IAS\u00a024 saist\u012bto pusi, ir pla\u0161\u0101ks nek\u0101 Komerclikuma 184.<sup>1<\/sup>\u00a0pant\u0101, kas noz\u012bm\u0113, ka Komerclikuma pras\u012bbas uz netipisku dar\u012bjumu apstiprin\u0101\u0161anas proced\u016bru bir\u017eas uz\u0146\u0113mumiem ir piem\u0113rojamas attiec\u012bb\u0101 uz pla\u0161\u0101ku personu loku, nek\u0101 Komerclikums t\u0101du nosaka cit\u0101m kapit\u0101lsabiedr\u012bb\u0101m. T\u0101tad bir\u017eas uz\u0146\u0113mumiem Komerclikuma netipisko dar\u012bjumu apstiprin\u0101\u0161anas proced\u016bra atbilsto\u0161i Komerclikuma pras\u012bb\u0101m ir veicama nevis p\u0113c \u201csaist\u012bt\u0101s personas\u201d konstat\u0113juma atbilsto\u0161i Komerclikuma 184.<sup>1<\/sup>\u00a0pantam, bet gan \u201csaist\u012bt\u0101s puses\u201d identific\u0113\u0161anas atbilsto\u0161i IAS\u00a024.<\/p>\n<p>J\u0101piemin ar\u012b, ka kop\u0161 2003.\u00a0gada likums \u201cPar nodok\u013ciem un nodev\u0101m\u201d 1.\u00a0panta 18.\u00a0punkt\u0101 ievie\u0161 terminu \u201csaist\u012bt\u0101s personas\u201d, kas piem\u0113rojams kontekst\u0101 ar pre\u010du, darbu un pakalpojumu cenu noteik\u0161anu nodok\u013cu apr\u0113\u0137in\u0101\u0161anas vajadz\u012bb\u0101m, un t\u0101pat k\u0101 IAS 24 j\u0113dziens s\u012bk\u0101k \u0161eit apskat\u012bts netiks. T\u0101pat ar\u012b pieminams, ka Maks\u0101tnesp\u0113jas likums paredz \u201cieinteres\u0113t\u0101s personas\u201d j\u0113dzienu, kas ir l\u012bdz\u012bgs, tom\u0113r pla\u0161\u0101ks, paredzot ar\u012b prok\u016bristu un komercpilnvarnieku, k\u0101 ar\u012b kreditoru, kas atrodas vien\u0101 koncern\u0101 ar par\u0101dnieku un pat ar\u012b dal\u012bbnieka vai p\u0101rvaldes instit\u016bciju locek\u013ca partneri<a href=\"#_ftn9\" name=\"_ftnref9\">[9]<\/a>.<br \/>\n<a name=\"kadidarijumi\"><\/a><\/p>\n<h2><strong>K\u0101di dar\u012bjumi ar saist\u012bto personu pak\u013cauti Komerclikuma nosl\u0113g\u0161anas proced\u016brai? <\/strong><\/h2>\n<p>Komerclikuma 184.<sup>2<\/sup>\u00a0pants nosaka, ka \u0161\u012b panta noteikumi attiecas uz dar\u012bjumiem, kas nav sl\u0113gti sabiedr\u012bbas parasti veicam\u0101s komercdarb\u012bbas ietvaros <em>vai<\/em> neatbilst tirgus nosac\u012bjumiem. Savuk\u0101rt FITL 59.<sup>1<\/sup>\u00a0panta otr\u0101 da\u013ca defin\u0113, ka netipisks dar\u012bjums \u0161\u0101 panta izpratn\u0113 ir kapit\u0101lsabiedr\u012bbas dar\u012bjums, kas nav sl\u0113gts kapit\u0101lsabiedr\u012bbas parasti veicam\u0101s komercdarb\u012bbas ietvaros <em>vai<\/em> neatbilst parastajiem tirgus nosac\u012bjumiem. Gramatiski uzsvars liekams uz saikli \u201cvai\u201d (izcelts kurs\u012bv\u0101).<\/p>\n<p>Ar\u012b likumdev\u0113jam apstiprinot likumprojektus, to anot\u0101cij\u0101s min\u0113ts, ka \u201cnetipiski dar\u012bjumi (t\u0101di, kas nav sl\u0113gti akciju sabiedr\u012bbas parasti veicam\u0101s komercdarb\u012bbas ietvaros <em>vai<\/em> neatbilst parastajiem tirgus nosac\u012bjumiem)\u201d (groz\u012bjumi FITL)<a href=\"#_ftn10\" name=\"_ftnref10\">[10]<\/a> un \u201cmin\u0113t\u0101 k\u0101rt\u012bba gan nav piem\u0113rojama uz piln\u012bgi visiem saist\u012bto personu dar\u012bjumiem, bet gan tikai uz tiem, kas nav nosl\u0113gti kapit\u0101lsabiedr\u012bbas parasti veicam\u0101s komercdarb\u012bbas ietvaros <em>vai<\/em> uz tirgus nosac\u012bjumiem\u201d (groz\u012bjumi Komerclikum\u0101)<a href=\"#_ftn11\" name=\"_ftnref11\">[11]<\/a>.<\/p>\n<p>T\u0101pat ar\u012b j\u0101secina, ka iepriek\u0161\u0113j\u0101 Komerclikuma regul\u0113jum\u0101 139.<sup>2<\/sup> un 139.<sup>3<\/sup> pantu sept\u012btaj\u0101s da\u013c\u0101s tika noteikts, ka tie nav attiecin\u0101mi uz dar\u012bjumiem, kas sl\u0113gti sabiedr\u012bbas parasti veicam\u0101s komercdarb\u012bbas ietvaros par parasto v\u0113rt\u012bbu. T\u0101tad ir biju\u0161i divi atsevi\u0161\u0137i krit\u0113riji \u2013 parasti veicam\u0101 komercdarb\u012bba un parast\u0101 v\u0113rt\u012bba (jeb, k\u0101 \u0161obr\u012bd noteikts, tirgus nosac\u012bjumi). Proti, lai netiktu piem\u0113rots tobr\u012bd sp\u0113k\u0101 eso\u0161ais regul\u0113jums, bija j\u0101konstat\u0113 divi krit\u0113riji, kas savuk\u0101rt liecina, ka, neizpildoties kaut vienam no tiem, 139.<sup>2<\/sup> vai 139.<sup>3<\/sup> panti bija j\u0101piem\u0113ro. Proti, bija nepiecie\u0161ams konstat\u0113t, ka vai nu dar\u012bjums neatbilst parasti veicamajai komercdarb\u012bbai, vai ar\u012b \u2013 t\u0101ds dar\u012bjums nav par parasto v\u0113rt\u012bbu.<\/p>\n<p>T\u0101d\u0113j\u0101di j\u0101secina, ka gan iepriek\u0161\u0113jais 139.<sup>2<\/sup> un 139.<sup>3<\/sup> pantu, gan sp\u0113k\u0101 eso\u0161ais 184.<sup>2<\/sup>\u00a0panta regul\u0113jums attiecas vai nu uz dar\u012bjumiem, kas ir netipiski d\u0113\u013c to neatbilst\u012bbas sabiedr\u012bbas parasti veicamajai komercdarb\u012bbai, vai ar\u012b uz dar\u012bjumiem, kas neatbilst tirgus nosac\u012bjumiem, kaut vai tie ir tipiski sabiedr\u012bbai. \u0160ie krit\u0113riji nav kumulat\u012bvi, un pietiek pier\u0101d\u012bt kaut vienu no tiem, lai dar\u012bjumam b\u016btu piem\u0113rojams saist\u012bto personu dar\u012bjumu regul\u0113jums. J\u0101secina, ka ar\u012b Latvijas tiesas \u0161\u0101du poz\u012bciju ir piem\u0113roju\u0161as<a href=\"#_ftn12\" name=\"_ftnref12\">[12]<\/a>.<\/p>\n<p>V\u0113rt\u0113jot l\u012bgumu veidus, nevar viennoz\u012bm\u012bgi uzskait\u012bt k\u0101dus \u012bpa\u0161i l\u012bgumus vai to veidus, kas visrakstur\u012bg\u0101k kalpotu par objektu saist\u012bto personu regul\u0113juma piem\u0113ro\u0161anas izp\u0113tei.<\/p>\n<p>L\u012bguma veids nav krit\u0113rijs, kas izraisa tie\u0161u nepiecie\u0161am\u012bbu p\u0101rbaudei saist\u012bto personu dar\u012bjuma regul\u0113juma piem\u0113ro\u0161anai. To raksturs var b\u016bt visda\u017e\u0101d\u0101kais. Ieskatam uzskait\u012bti atsevi\u0161\u0137i gad\u012bjumi, k\u0101dus Latvijas tiesas ir apskat\u012bju\u0161as: a)\u00a0dal\u012bbnieku sapulce l\u0113mumi par aizdevumu un nomas l\u012bgumiem<a href=\"#_ftn13\" name=\"_ftnref13\">[13]<\/a>; b)\u00a0kred\u012bta un komerc\u0137\u012blu l\u012bgumi<a href=\"#_ftn14\" name=\"_ftnref14\">[14]<\/a>; c)\u00a0darba l\u012bgums ar valdes locekli (ap\u0161aubot t\u0101 nosac\u012bjumus k\u0101 neadekv\u0101tus un neatbilsto\u0161us sabiedr\u012bbas interes\u0113m, \u012bpa\u0161i atlai\u0161anas kompens\u0101ciju un konkurences ierobe\u017eojumu)<a href=\"#_ftn15\" name=\"_ftnref15\">[15]<\/a>; d) juridisko pakalpojumu l\u012bgums<a href=\"#_ftn16\" name=\"_ftnref16\">[16]<\/a>; e)\u00a0dibin\u0101\u0161anas l\u012bgumi un mantiskie ieguld\u012bjumi<a href=\"#_ftn17\" name=\"_ftnref17\">[17]<\/a>; f)\u00a0hipot\u0113kas re\u0123istr\u0101cija<a href=\"#_ftn18\" name=\"_ftnref18\">[18]<\/a>.<\/p>\n<p>Saist\u012bto personu dar\u012bjumos var b\u016bt l\u012bgumu veidi, kas prasa \u012bpa\u0161u uzman\u012bbu. Tie tiek uzskat\u012bti par rakstur\u012bg\u0101kajiem veidiem, kad visbie\u017e\u0101k sastopams intere\u0161u konflikts. Aizdevuma l\u012bgumi starp uz\u0146\u0113mumu un t\u0101 dal\u012bbniekiem vai vad\u012bbas p\u0101rst\u0101vjiem tiek izmantoti, lai p\u0101rskait\u012btu l\u012bdzek\u013cus starp saist\u012bt\u0101m person\u0101m. \u0160\u0101dos gad\u012bjumos tirgus nosac\u012bjumu neiev\u0113ro\u0161ana (piem\u0113ram, bezprocentu aizdevumi) var rad\u012bt intere\u0161u aizsk\u0101rumu un nepiecie\u0161am\u012bbu p\u0113c dal\u012bbnieku piekri\u0161anas. Nomas vai lieto\u0161anas l\u012bgumi, uz\u0146\u0113mumam nom\u0101jot akt\u012bvus no saist\u012bt\u0101m person\u0101m (piem\u0113ram, telpas vai transportl\u012bdzek\u013cus), var rad\u012bt nosac\u012bjumus, kas neatbilst tirgus praksei. Pakalpojumu l\u012bgumi par vad\u012bbas un konsult\u0101ciju pakalpojumiem, kuros saist\u012bt\u0101s personas sniedz vad\u012bbas, m\u0101rketinga vai juridiskos pakalpojumus. Ar\u012b \u0161o l\u012bgumu gad\u012bjum\u0101 svar\u012bga ir tirgus v\u0113rt\u012bba un efekt\u012bvas p\u0101rbaudes nodro\u0161in\u0101\u0161ana.<\/p>\n<p>Tom\u0113r j\u0101piemin, ka \u0161o l\u012bgumu piemin\u0113jums nedod tiem k\u0101du \u012bpa\u0161u statusu, uzskait\u012bjums nevar b\u016bt izsme\u013co\u0161s, bet saist\u012bto personu proced\u016bras piem\u0113ro\u0161anas krit\u0113riji ir v\u0113rt\u0113jami katr\u0101 dar\u012bjum\u0101 individu\u0101li.<br \/>\n<a name=\"parastiveicama\"><\/a><\/p>\n<h2><strong>Parasti veicam\u0101 komercdarb\u012bba<\/strong><\/h2>\n<p>Latvijas likumu ietvaros j\u0113dzienam \u201cparasti veicam\u0101 komercdarb\u012bba\u201d<a href=\"#_ftn19\" name=\"_ftnref19\">[19]<\/a> vai \u201cparasti veikt\u0101 komercdarb\u012bba\u201d<a href=\"#_ftn20\" name=\"_ftnref20\">[20]<\/a> vai &#8220;parast\u0101 komercdarb\u012bba\u201d<a href=\"#_ftn21\" name=\"_ftnref21\">[21]<\/a> nav viena univers\u0101la defin\u012bcija. \u0160is termins parasti tiek interpret\u0113ts kontekst\u0101 ar konkr\u0113t\u0101m situ\u0101cij\u0101m, kur\u0101s tiek izv\u0113rt\u0113ts, vai k\u0101das personas vai uz\u0146\u0113muma darb\u012bbas atbilst komercdarb\u012bbai k\u0101 uz\u0146\u0113m\u0113jdarb\u012bbas veidam. \u0122ener\u0101lklauzulas ir piepild\u0101mas ar saturu katr\u0101 konkr\u0113taj\u0101 situ\u0101cij\u0101.<\/p>\n<p>Parasti veicam\u0101 komercdarb\u012bba parasti tiek raksturota k\u0101 darb\u012bba, kas atbilst konkr\u0113tajam uz\u0146\u0113muma darb\u012bbas veidam, nozarei vai jomai un kas ir da\u013ca no ikdienas komercdar\u012bjumiem. T\u0101 ietver norm\u0101las, atk\u0101rtotas un sistem\u0101tiskas darb\u012bbas, kas ir paredz\u0113tas uz\u0146\u0113muma pamatdarb\u012bbas m\u0113r\u0137u sasnieg\u0161anai. Piem\u0113ram, komersanta ikdienas pre\u010du vai pakalpojumu p\u0101rdo\u0161ana, kas atbilst uz\u0146\u0113muma profilam, b\u016btu uzskat\u0101ma par parasto komercdarb\u012bbu. Atbilsto\u0161i komercdarb\u012bbas j\u0113dzienam Komerclikuma 1.\u00a0pant\u0101 t\u0101 ir patst\u0101v\u012bga sistem\u0101tiska darb\u012bba par atl\u012bdz\u012bbu, kuru veic persona sav\u0101 v\u0101rd\u0101 un kuras nol\u016bks ir pe\u013c\u0146as g\u016b\u0161ana. T\u0101d\u0113j\u0101di, ir secin\u0101mi divi pamata krit\u0113riji: sistem\u0101tiskums un pe\u013c\u0146as nol\u016bks.<\/p>\n<p>Papildus ir iesp\u0113jams vad\u012bties p\u0113c \u201csapr\u0101t\u012bgas komercprakses\u201d vai \u201csapr\u0101t\u012bgas komerci\u0101l\u0101s apgroz\u012bbas prakses\u201d m\u0113raukl\u0101m, kur\u0101m ar\u012b neb\u016bs univers\u0101la defin\u012bcija katrai tiesiskai situ\u0101cijai, un sapr\u0101t\u012bguma krit\u0113riju j\u0101nosaka katr\u0101 individu\u0101l\u0101 situ\u0101cij\u0101. \u0160eit talk\u0101 var n\u0101kt tiesu prakses atzi\u0146as, kas v\u0113rt\u0113 amatpersonu\u00a0 atbild\u012bbu konkr\u0113taj\u0101s situ\u0101cij\u0101s, kad sabiedr\u012bbai nodar\u012bti zaud\u0113jumi, kas bie\u017ei vien saist\u0101mas ar \u201ckrietna un r\u016bp\u012bga saimnieka\u201d j\u0113dziena izpratni.<\/p>\n<p>Komerclikums sabiedr\u012bb\u0101m nosaka visp\u0101r\u0113jo ties\u012bbsp\u0113ju. Komerctiesisk\u0101s apgroz\u012bbas pa\u0101trin\u0101\u0161anas un tre\u0161o personu aizsardz\u012bbas interes\u0113s neb\u016btu nepiecie\u0161ams p\u0101rbaud\u012bt sabiedr\u012bbas dibin\u0101\u0161anas un organizatoriskos dokumentus, lai p\u0101rliecin\u0101tos par sabiedr\u012bbas ties\u012bbsp\u0113ju katr\u0101 konkr\u0113taj\u0101 jaut\u0101jum\u0101<a href=\"#_ftn22\" name=\"_ftnref22\">[22]<\/a>. Tom\u0113r katrai sabiedr\u012bbai var b\u016bt noteikts m\u0113r\u0137is (stat\u016bti<a href=\"#_ftn23\" name=\"_ftnref23\">[23]<\/a>, padomes l\u0113mumi<a href=\"#_ftn24\" name=\"_ftnref24\">[24]<\/a>). Lai gan t\u0101ds m\u0113r\u0137is visp\u0101r\u0113ji nesaista tre\u0161o personu kontrahentu, tom\u0113r saist\u012bto personu dar\u012bjumu regul\u0113juma piem\u0113ro\u0161anas izv\u0113rt\u0113jum\u0101, t\u0101ds ir j\u0101\u0146em v\u0113r\u0101.<\/p>\n<p>T\u0101pat v\u0113r\u0101 \u0146emama ar\u012b konkr\u0113t\u0101 nozare vai joma, kur\u0101 sabiedr\u012bba izv\u0113r\u0161 savu darb\u012bbu, par ko var liecin\u0101t licences vai at\u013caujas. Piem\u0113ram, sabiedr\u012bba darbojas ener\u0123\u0113tikas jom\u0101, bet sabiedr\u012bba nosl\u0113dz aizdevuma l\u012bgumu.<\/p>\n<p>Papildus izv\u0113rt\u0113jot uz\u0146\u0113muma iek\u0161\u0113jo inform\u0101ciju, v\u0113r\u0101 \u0146emams faktors ir dibin\u0101\u0161anas un organizatoriskajos dokumentos ne tikai noteiktais sabiedr\u012bbas m\u0113r\u0137is vai joma, bet ar\u012b noteikta veida jaut\u0101jumi vai dar\u012bjumu veidu \u012bpa\u0161ais saska\u0146o\u0161anas regul\u0113jums, kvantitat\u012bvie sliek\u0161\u0146i vai v\u0113rt\u012bbas, kam ir noteikts b\u016btiskums uz\u0146\u0113mum\u0101. Var b\u016bt t\u0101di jaut\u0101jumi un dar\u012bjumi, kuriem uz\u0146\u0113muma vad\u012bbai ir nepiecie\u0161ama piekri\u0161ana<a href=\"#_ftn25\" name=\"_ftnref25\">[25]<\/a>. Proti, ne tikai nekustam\u0101 \u012bpa\u0161uma, bet ar\u012b citu b\u016btisku uz\u0146\u0113muma akt\u012bvu atsavin\u0101\u0161ana var liecin\u0101t par atk\u0101p\u0113m no uz\u0146\u0113muma iecer\u0113t\u0101s komercdarb\u012bbas virziena vai var rad\u012bt b\u016btisku negat\u012bvu efektu turpm\u0101kai eso\u0161\u0101s komercdarb\u012bbas att\u012bst\u012bbai. B\u016btiski ir secin\u0101t, k\u0101di ir b\u016btiski sabiedr\u012bbas jaut\u0101jumi, kas prasa dal\u012bbnieku vai padomes piekri\u0161anu. T\u0101tad t\u0101di, kas nav parasta ikdienas komerci\u0101l\u0101 apgroz\u012bba.<\/p>\n<p>Tiesu praks\u0113 \u0161is aspekts nav viennoz\u012bm\u012bgi apstiprin\u0101ts. Ta\u010du v\u0113rt\u0113jumam var b\u016bt b\u016btiska noz\u012bme, ieskatam minot divus piem\u0113rus par taksometru pakalpojumu sniedz\u0113ja darb\u012bbu. Sniedzot pasa\u017eieru p\u0101rvad\u0101jumus, pret parasto saimniecisko darb\u012bbu v\u0113rsts dar\u012bjumu var\u0113tu b\u016bt automa\u0161\u012bnu p\u0101rdo\u0161ana, kas b\u016btu izmantojamas pasa\u017eieru p\u0101rvad\u0101\u0161anai. Ta\u010du, piln\u012bgi norm\u0101la prakse var\u0113tu b\u016bt vien\u012bbu p\u0101rdo\u0161ana autoparka atjauno\u0161anas vai moderniz\u0101cijas nol\u016bk\u0101. T\u0101pat ar\u012b, k\u0101da ra\u017eo\u0161anas uz\u0146\u0113muma nekustam\u0101 \u012bpa\u0161uma atsavin\u0101\u0161ana b\u016btu nerakstur\u012bgs dar\u012bjums. Savuk\u0101rt, nekustamo \u012bpa\u0161umu att\u012bst\u012b\u0161anas uz\u0146\u0113mumam t\u0101da b\u016btu norm\u0101la ikdienas prakse, pe\u013c\u0146as nol\u016bk\u0101 atsavin\u0101t jaunuzb\u016bv\u0113tos dz\u012bvok\u013ca \u012bpa\u0161umus.<\/p>\n<p>FITL 59.<sup>3<\/sup>\u00a0pant\u0101 lietotais termins \u201cnetipisks dar\u012bjums\u201d raksturo gan neatbilst\u012bbu parasti veicamajai komercpraksei, gan parastajiem tirgus nosac\u012bjumiem. Tom\u0113r, mekl\u0113jot atbildi, netipiskuma krit\u0113rijs \u0161\u012b v\u0101rda tie\u0161\u0101 noz\u012bm\u0113 var kalpot par pamatu izv\u0113rt\u0113jumam tam, k\u0101ds dar\u012bjums nav atbilsto\u0161s jomai vai veidam, kur\u0101 darbojas uz\u0146\u0113mums. Proti, nodibin\u0101t\u0101s netipisk\u0101s situ\u0101cijas ir parasti pretstat\u0101 parasti sagaid\u0101m\u0101m civiltiesisk\u0101s apgroz\u012bbas attiec\u012bb\u0101m, kas prasa \u012bpa\u0161u un sapr\u0101t\u012bgam v\u0113rot\u0101jam ticamu izskaidrojumu. Netipiskam dar\u012bjumam var neb\u016bt ac\u012bmredzams lo\u0123isks izskaidrojums vai ekonomiskais pamatojums.<\/p>\n<p>Netipiskumu var v\u0113rt\u0113t p\u0113c konkr\u0113t\u0101 dar\u012bjuma b\u016bt\u012bbas un tiesiskaj\u0101m sek\u0101m. Piem\u0113ram, d\u0101vin\u0101jums vai ziedojums b\u016bs ac\u012bmredzami sabiedr\u012bbas saimniecisk\u0101m interes\u0113m neatbilsto\u0161s. T\u0101pat ar\u012b izv\u0113rt\u0113jams jaut\u0101jums par bezprocentu aizdevuma vai pat galvojumu vai garantiju snieg\u0161anu. Pat tad, ja uz\u0146\u0113mumu grupas ietvaros sniegtais galvojums var kopum\u0101 grupai b\u016bt tipisks un saimnieciski izdev\u012bgs. Galvojuma snieg\u0161ana par citas personas saist\u012bb\u0101m var b\u016bt dar\u012bjums, kas pats par sevi nesniedz nek\u0101du tie\u0161u ekonomisko labumu atrauti pa\u0161ai sabiedr\u012bbai, kas sniedz galvojumu.<\/p>\n<p>Sabiedr\u012bbas noteiktie vai re\u0123istr\u0113tie darb\u012bbas m\u0113r\u0137i (inform\u0101cija VID, Lursoft vai NACE klasifikator\u0101) var nor\u0101d\u012bt uz darb\u012bbas virzienu, tom\u0113r \u0161\u0101ds darb\u012bbas m\u0113r\u0137is nevar tikt v\u0113rt\u0113ts sa\u0161aurin\u0101ti. Latvijas tiesas nav nostiprin\u0101ju\u0161as \u0161\u0101du re\u0123istr\u0113to m\u0113r\u0137u iz\u0161\u0137iro\u0161u ietekmi uz parast\u0101s komercdarb\u012bbas veidu, un pat pret\u0113ji noteiku\u0161as, ka da\u017e\u0101di iepriek\u0161 nesl\u0113gti un nerakstur\u012bgi l\u012bgumi un pakalpojumu var b\u016bt nepiecie\u0161ami, lai nodro\u0161in\u0101tu, organiz\u0113tu un veicin\u0101tu konkr\u0113to komercdarb\u012bbu (piem\u0113ram, juridisko konsult\u0101ciju l\u012bgums sabiedr\u012bbai, kurai pa\u0161ai ir savs juridiskais dienests).<\/p>\n<p>Komercdarb\u012bbas sistem\u0101tiskuma kontekst\u0101 ir svar\u012bgi no\u0161\u0137irt atbalsta un eso\u0161\u0101s komercdarb\u012bbas virziena stimul\u0113jo\u0161os vienreiz\u0113jos vai pirmreiz\u0113jos dar\u012bjumus. Pats par sevi fakts, ka pirmo reizi tiek sl\u0113gts, k\u0101ds noteikta veida dar\u012bjums, v\u0113l nenoz\u012bm\u0113, ka t\u0101ds dar\u012bjums nevar kalpot par labu eso\u0161ajai komercdarb\u012bbai vai komercdarb\u012bbas jomas papla\u0161in\u0101\u0161an\u0101s nol\u016bkiem.<\/p>\n<p>Visnota\u013c svar\u012bgi ir konstat\u0113t <em>self-dealing<\/em> vai\u00a0 pa\u0161kontrah\u0113\u0161an\u0101s gad\u012bjumus. T\u0101dos gad\u012bjumos nav iesp\u0113jams ne piln\u012bb\u0101 norobe\u017eot viena l\u012bdz\u0113ja gribu un t\u0101s veido\u0161an\u0101s pamatus no otra l\u012bdz\u0113ja gribas, ne no\u0161\u0137irt viena l\u012bdz\u0113ja apzi\u0146u un zin\u0101\u0161anas no otra l\u012bdz\u0113ja apzi\u0146as un zin\u0101\u0161an\u0101m<a href=\"#_ftn26\" name=\"_ftnref26\">[26]<\/a>. Pa\u0161kontrah\u0113\u0161an\u0101s gad\u012bjum\u0101 past\u0101v \u012bpa\u0161i liels risks, ka, saduroties l\u012bdz\u0113ju interes\u0113m, priek\u0161roka tiks dota tam, kur\u0161 p\u0101rst\u0101v sevi person\u012bgi vai saist\u012bt\u0101s personas intereses. Tas noz\u012bm\u0113, ka j\u0101b\u016bt nodro\u0161in\u0101tam kontroles meh\u0101nismam. Tas p\u0113c savas b\u016bt\u012bbas tiek risin\u0101ts ar saist\u012bto personu dar\u012bjumu regul\u0113jumu. Dar\u012bjumam, kas tiek veikts, vienai personai p\u0101rst\u0101vot divas vai vair\u0101kas intereses, var b\u016bt \u013coti liels risks, ka dar\u012bjums ir netipisks un var neb\u016bt sabiedr\u012bbas interes\u0113s. Pa\u0161i par sevi \u0161\u0101di dar\u012bjumi var b\u016bt ekonomiski pamatoti un var veicin\u0101t efektivit\u0101ti. Tom\u0113r tad j\u0101veic kontrole, ka tie tiek veikti tirgus apst\u0101k\u013cos, p\u0101rredzami un ar uz\u0146\u0113muma interes\u0113m priek\u0161pl\u0101n\u0101.<\/p>\n<p>P\u0113tot \u201cparasti veicam\u0101s komercdarb\u012bbas koncepciju\u201d, M. Berdova sav\u0101 rakst\u0101<a href=\"#_ftn27\" name=\"_ftnref27\">[27]<\/a> ir secin\u0101jusi krit\u0113rijus, kas parasti raksturo dar\u012bjumus sabiedr\u012bbas parasti veicam\u0101s komercdarb\u012bbas ietvaros. Tie ir a) atbilst\u012bba sabiedr\u012bbas l\u012bdz\u0161in\u0113jai praksei, b) piekri\u0161anas vai \u012bpa\u0161a pilnvarojuma nepiecie\u0161am\u012bbas izsl\u0113g\u0161ana, c)\u00a0atbilst\u012bba sabiedr\u012bbas apstiprin\u0101tam \u0113tikas (uzved\u012bbas) kodeksam, sabiedr\u012bbas bud\u017eetam vai prognoz\u0113m. Visbeidzot M.\u00a0Berdova p\u0113c t\u0101 br\u012b\u017ea neviennoz\u012bm\u012bg\u0101s tiesu prakses izp\u0113tes sniedz \u0161\u0101dus apsv\u0113rumus, p\u0113c kuriem vad\u012bties:<\/p>\n<ol>\n<li>vai dar\u012bjums ir ikdieni\u0161\u0137s konkr\u0113taj\u0101 komercdarb\u012bbas jom\u0101;<\/li>\n<li>vai t\u0101di dar\u012bjumi ir bie\u017ei;<\/li>\n<li>vai t\u0101ds dar\u012bjumi ir prognoz\u0113jams, vienveid\u012bgs un konsekvents;<\/li>\n<li>vai \u0161\u0101da veida dar\u012bjumi ir uzskat\u0101mi par sabiedr\u012bbas ien\u0101kumu avotu?<\/li>\n<\/ol>\n<p>Ja atbilde uz visiem iepriek\u0161min\u0113tajiem jaut\u0101jumiem ir apstiprino\u0161a, var secin\u0101t, ka konkr\u0113tais dar\u012bjums b\u016btu pieskait\u0101ms pie sabiedr\u012bbas \u201cparasti veicam\u0101s komercdarb\u012bbas\u201d.<br \/>\n<a name=\"tirgus\"><\/a><\/p>\n<h2><strong>Tirgus nosac\u012bjumi<\/strong><\/h2>\n<p>Latvijas normat\u012bvajos aktos j\u0113dziens \u201ctirgus nosac\u012bjumi\u201d (vai l\u012bdzv\u0113rt\u012bgs) nav skaidri defin\u0113ts k\u0101 atsevi\u0161\u0137s termins ar univers\u0101lu defin\u012bciju, ta\u010du tas atrodams da\u017e\u0101dos likumos. Galvenok\u0101rt saist\u012bb\u0101 ar uz\u0146\u0113m\u0113jdarb\u012bbas, komercties\u012bbu un nodok\u013cu jaut\u0101jumiem. \u0160o j\u0113dzienu visbie\u017e\u0101k izmanto, lai apz\u012bm\u0113tu situ\u0101ciju, kur\u0101 dar\u012bjumi un cenas ir noteiktas, pamatojoties uz piepras\u012bjuma un pied\u0101v\u0101juma likumsakar\u012bb\u0101m, l\u012bdz\u012bgi k\u0101 neatkar\u012bgu tre\u0161o personu dar\u012bjumos. J\u0113dzienu \u201ctirgus nosac\u012bjumi\u201d Latvij\u0101 var saprast kontekst\u0101 ar \u201catbilst\u012bbu tirgus v\u0113rt\u012bbai\u201d un \u201ctirgus sp\u0113ka noteikt\u0101m cen\u0101m\u201d, bet tie\u0161a, univers\u0101la defin\u012bcija likumos nav ieviesta.<\/p>\n<p>Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likums izmanto terminu \u201ctirgus v\u0113rt\u012bba\u201d vai \u201ctirgus cena\u201d (kas cie\u0161i saist\u012bta ar tirgus nosac\u012bjumiem) dar\u012bjumu nov\u0113rt\u0113\u0161anai starp saist\u012btajiem uz\u0146\u0113mumiem, lai nodro\u0161in\u0101tu, ka tie atbilst starptautiskam transfertcenu standartam (principam \u201c<em>on an arm&#8217;s length basis<\/em>\u201d jeb b\u016btu atbilst\u012bgi nesaist\u012btu pu\u0161u dar\u012bjumu nosac\u012bjumiem, l\u012bdz\u012bgi k\u0101 tas b\u016btu starp neatkar\u012bgiem uz\u0146\u0113mumiem). Likumdev\u0113js ir dele\u0123\u0113jis Ministru kabinetam izdot noteikumus par dar\u012bjuma tirgus cenas (v\u0113rt\u012bbas) noteik\u0161anai izmantojam\u0101m metod\u0113m un k\u0101rt\u012bbu attiec\u012bb\u0101 uz dar\u012bjumiem starp saist\u012bt\u0101m person\u0101m nodok\u013cu piem\u0113ro\u0161anas jom\u0101<a href=\"#_ftn28\" name=\"_ftnref28\">[28]<\/a>. Ministru kabineta noteikumi nosaka da\u017e\u0101das metodes<a href=\"#_ftn29\" name=\"_ftnref29\">[29]<\/a>, kas pamat\u0101 balst\u012btas uz OECD Transfertcenu noteik\u0161anas vadl\u012bnij\u0101m<a href=\"#_ftn30\" name=\"_ftnref30\">[30]<\/a>. Neesot citiem krit\u0113rijiem, \u0161\u012bs metodes var tikt izmantotas p\u0113c analo\u0123ijas, lai pamatotu dar\u012bjuma v\u0113rt\u012bba atbilst\u012bbu tirgus nosac\u012bjumiem.<\/p>\n<p>Kapit\u0101la aizdevumos procentu likmes nedr\u012bkst\u0113tu b\u016bt \u012bpa\u0161i labv\u0113l\u012bg\u0101kas un b\u016btu j\u0101\u0146em v\u0113r\u0101 tirg\u016b pieejam\u0101s likmes l\u012bdz\u012bgos apst\u0101k\u013cos (\u0146emot v\u0113r\u0101 aizdevuma summu, termi\u0146u un risku). Tirgus sal\u012bdzin\u0101m\u012bbas m\u0113rauklai var izmantot banku procentu likmes k\u0101 vienu no uzticam\u0101kajiem avotiem \u0161\u0101das sal\u012bdzin\u0101m\u012bbas nodro\u0161in\u0101\u0161anai.<\/p>\n<p>Papildus cenai (\u201ctirgus v\u0113rt\u012bba\u201d) ir j\u0101\u0146em v\u0113r\u0101 ar\u012b citi nosac\u012bjumi, kas var ietekm\u0113t dar\u012bjuma atbilst\u012bbu tirgus principiem. K\u0101 piem\u0113ram, nor\u0113\u0137inu nosac\u012bjumi, termi\u0146i, garantiju snieg\u0161ana un nodro\u0161in\u0101jumi, sam\u0113r\u012bgums risku un atbild\u012bbas sadal\u012bjum\u0101, ekskluzivit\u0101te un citi ierobe\u017eojumi.<\/p>\n<p>Nav vienotas un univers\u0101las m\u0113rauklas k\u0101 noteikt dar\u012bjuma atbilst\u012bbu tirgus nosac\u012bjumiem. Ir metodes, kuras piem\u0113rojot ir iesp\u0113jams noteikt atbilsto\u0161\u0101ko tirgus cenu vai v\u0113rt\u012bbu precei vai pakalpojumam. Savuk\u0101rt, \u012bpa\u0161i nosac\u012bjumi vai labv\u0113l\u012bguma noteikumi ir j\u0101analiz\u0113 katr\u0101 konkr\u0113t\u0101 situ\u0101cij\u0101 individu\u0101li. T\u0101d\u0113j\u0101di, identific\u0113jot saist\u012bto personu dar\u012bjumus, b\u016btu nepiecie\u0161ams piev\u0113rst pien\u0101c\u012bgu v\u0113r\u012bbu \u0161o nosac\u012bjumu izp\u0113tei un dokument\u0113\u0161anai (neatkar\u012bgi v\u0113rt\u0113jumi, tirgus p\u0101rskati, iek\u0161\u0113ja anal\u012bze) katr\u0101 \u0161\u0101d\u0101 gad\u012bjum\u0101, lai nepiecie\u0161am\u012bbas gad\u012bjuma sp\u0113tu pamatot dar\u012bjuma atbilst\u012bbu tirgus nosac\u012bjumiem, k\u0101d\u0101 no tobr\u012bd uz dar\u012bjuma sl\u0113g\u0161anas br\u012bdi pieejamiem inform\u0101cijas apjomiem un anal\u012bzes veidiem.<\/p>\n<h2><strong>Dar\u012bjumu sl\u0113g\u0161anas proced\u016bra<\/strong><\/h2>\n<p>Latvijas Komerclikums nosaka noteikumus un proced\u016bru, kas j\u0101iev\u0113ro, lai nov\u0113rstu intere\u0161u konfliktus un nodro\u0161in\u0101tu caursp\u012bd\u012bbu, veicot dar\u012bjumus ar saist\u012bt\u0101m person\u0101m<a href=\"#_ftn31\" name=\"_ftnref31\">[31]<\/a>.<\/p>\n<p>Nav kategoriski noteikta k\u0101rt\u012bba tam, kas ierosina \u0161\u0101da dar\u012bjuma sl\u0113g\u0161anu. Proti, vai vienm\u0113r uz\u0146\u0113muma vad\u012bba (valde) lemj par \u0161\u0101da dar\u012bjuma sl\u0113g\u0161anu vispirms un sekojo\u0161i ierosina sa\u0146emt padomes vai dal\u012bbnieku piekri\u0161anu. \u0145emot v\u0113r\u0101, ka pien\u0101kums atkl\u0101t potenci\u0101lu dar\u012bjumu ar saist\u012bto personu ir sabiedr\u012bbas pien\u0101kums, tad valdei b\u016btu j\u0101r\u016bp\u0113jas, ka \u0161\u0101ds jaut\u0101jums tiek pien\u0101c\u012bgi izlemts. J\u0101piez\u012bm\u0113, ka valdes loceklim sav\u0101 ikdienas sabiedr\u012bbas p\u0101rvald\u012bbas darb\u012bb\u0101 ir pien\u0101kums identific\u0113t \u0161\u0101du intere\u0161u konflikta gad\u012bjumu. Pat esot ties\u012bb\u0101m sl\u0113gt dar\u012bjumus sabiedr\u012bbas v\u0101rd\u0101, valdes loceklim b\u016btiski jaut\u0101jumi j\u0101virza izlem\u0161anai valdes s\u0113d\u0113. Piem\u0113ram, akciju sabiedr\u012bbas valdes loceklim ir pien\u0101kums identific\u0113t jaut\u0101jumu, kad sabiedr\u012bbas intereses saduras ar valdes locek\u013ca vai saist\u012bt\u0101s personas interes\u0113m, un virz\u012bt to izlem\u0161anai valdes s\u0113d\u0113, kur\u0101 pa\u0161am nav balssties\u012bbas<a href=\"#_ftn32\" name=\"_ftnref32\">[32]<\/a>. J\u0101secina, ka parasti saist\u012bto personu jaut\u0101jumu un dar\u012bjumu izskat\u012b\u0161anas organizatorisk\u0101 iniciat\u012bva n\u0101ktu no valdes s\u0113des l\u0113muma.<\/p>\n<p>B\u016btiski piebilst, ka bir\u017eas sabiedr\u012bb\u0101m ir j\u0101b\u016bt izveidotai iek\u0161\u0113jai proced\u016brai, saska\u0146\u0101 ar kuru tiek konstat\u0113ti netipiski dar\u012bjumi ar saist\u012bto pusi. Papildus tam, sabiedr\u012bbai ir vismaz reizi gad\u0101 j\u0101izv\u0113rt\u0113, vai tiek pien\u0101c\u012bgi identific\u0113ti t\u0101s netipiskie dar\u012bjumi ar saist\u012btaj\u0101m pus\u0113m, un tiek iev\u0113rota \u0161o dar\u012bjumu nosl\u0113g\u0161anas un atkl\u0101\u0161anas k\u0101rt\u012bba.<\/p>\n<p>Saist\u012bto personu dar\u012bjums ir apstiprin\u0101ms sabiedr\u012bbas padom\u0113, bet, ja t\u0101da nav izveidota, tad dal\u012bbnieku sapulc\u0113<a href=\"#_ftn33\" name=\"_ftnref33\">[33]<\/a>. Padomes loceklim nav balssties\u012bbas, ja sabiedr\u012bbas intereses saduras ar \u0161\u012b padomes locek\u013ca vai ar vi\u0146u saist\u012btas personas interes\u0113m<a href=\"#_ftn34\" name=\"_ftnref34\">[34]<\/a>. Dal\u012bbniekam nav balssties\u012bbas dal\u012bbnieku sapulc\u0113 jaut\u0101jumos par dar\u012bjuma sl\u0113g\u0161anu ar vi\u0146u vai saist\u012bto personu<a href=\"#_ftn35\" name=\"_ftnref35\">[35]<\/a>.<\/p>\n<p>Likums nesniedz iz\u0146\u0113mumu viena dal\u012bbnieka sabiedr\u012bb\u0101m, pat ja \u0161\u0101d\u0101 gad\u012bjum\u0101 ir neiesp\u0113jami identific\u0113t maz\u0101kum\u0101 eso\u0161am dal\u012bbniekam vai investoram piel\u012bdzin\u0101mas intereses. Vien\u012bgajam dal\u012bbniekam, esot ar\u012b saist\u012btajai personai, ar kuru tiek sl\u0113gts dar\u012bjums, vai ieinteres\u0113tajai personai, Komerclikuma 211.\u00a0pants (kas nosaka, ka t\u0101 balss netiek \u0146emta v\u0113r\u0101) nevar tikt piem\u0113rots, bet dal\u012bbnieks pie\u0146em vien\u012bg\u0101 dal\u012bbnieka l\u0113mumu. Proced\u016bras iev\u0113ro\u0161ana \u0161\u0101d\u0101 gad\u012bjum\u0101 sniedz kontroles iesp\u0113jas vien\u012bgajam dal\u012bbniekam nepie\u013caut dar\u012bjumu, kas potenci\u0101li kait\u0113tu t\u0101 interes\u0113m, piem\u0113ram, tas neb\u016btu uz tirgus nosac\u012bjumiem vai neietilptu parasti veicam\u0101s komercdarb\u012bbas ietvaros.<\/p>\n<p>Past\u0101v gad\u012bjumi, kad dar\u012bjum\u0101 ir ieinteres\u0113ts pats vien\u012bgais dal\u012bbnieks. Jo \u012bpa\u0161i sabiedr\u012bbu grupas dar\u012bjumos (piem\u0113ram, galvojuma snieg\u0161ana par cita grupas uz\u0146\u0113muma saist\u012bb\u0101m), \u0161\u0101da viena dal\u012bbnieka kontroles funkcija nav nepiecie\u0161ama. Tom\u0113r likums nenosaka iz\u0146\u0113mumu ar\u012b \u0161im gad\u012bjumam. Skaidrojums var\u0113tu b\u016bt saist\u0101ms ar pla\u0161\u0101ku Komerclikuma regul\u0113juma m\u0113r\u0137i p\u0101ri maz\u0101kum\u0101 eso\u0161o investoru aizsardz\u012bbai, bet piem\u0113ram ar\u012b sabiedr\u012bbas kreditoru interes\u0113s, k\u0101 tas var\u0113tu b\u016bt ar\u012b maks\u0101tnesp\u0113jas gad\u012bjumos. Komerclikums nenosaka konkr\u0113tu personu loku, kur\u0101m ir ties\u012bbas apstr\u012bd\u0113t dar\u012bjumus ar saist\u012btaj\u0101m person\u0101m, un \u0161\u0101das ties\u012bbas var b\u016bt ar\u012b kreditoriem, ja dar\u012bjums aizskar vi\u0146u ties\u012bbas vai tiesisk\u0101s intereses<a href=\"#_ftn36\" name=\"_ftnref36\">[36]<\/a>.<\/p>\n<p>Papildus j\u0101piebilst, ka viena dal\u012bbnieka sabiedr\u012bb\u0101m k\u0101 papildus noteikums ir paredz\u0113ts sl\u0113gt dar\u012bjumu starp sabiedr\u012bbu un t\u0101s dal\u012bbnieku rakstveid\u0101. \u0160\u012bs pras\u012bbas formul\u0113jums nostiprina, ka \u0161\u012b pras\u012bba ir k\u0101 papildus nosac\u012bjums proced\u016bras iev\u0113ro\u0161anai<a href=\"#_ftn37\" name=\"_ftnref37\">[37]<\/a>. \u0160eit svar\u012bgu lomu var\u0113tu sp\u0113l\u0113t ar\u012b t\u0101da veida vieno\u0161an\u0101s nosl\u0113g\u0161ana starp dal\u012bbnieku un sabiedr\u012bbu, kas ir par pamatu galvojuma vai \u0137\u012blas snieg\u0161anai par labu \u0161\u012b dal\u012bbnieka vai pat citas grup\u0101 eso\u0161\u0101s sabiedr\u012bbas saist\u012bbu izpildei (piem\u0113ram, vieno\u0161an\u0101s par sekojo\u0161a galvojuma izsnieg\u0161anu par dal\u012bbnieka vai citas grupas sabiedr\u012bbas kred\u012bta saist\u012bb\u0101m).<\/p>\n<p>Padomes vai dal\u012bbnieku piekri\u0161ana sniedzama pirms dar\u012bjuma nosl\u0113g\u0161anas. Komerclikums tie\u0161i nosaka, ka piekri\u0161ana tiek dota dar\u012bjuma sl\u0113g\u0161anai, un pirms dar\u012bjums sl\u0113g\u0161anas nepiecie\u0161am\u0101 inform\u0101cija tiek iesniegta dar\u012bjuma izv\u0113rt\u0113\u0161anai<a href=\"#_ftn38\" name=\"_ftnref38\">[38]<\/a>. Sekojo\u0161s dar\u012bjuma apstiprin\u0101jums var kalpot, lai risin\u0101tu sabiedr\u012bbas amatpersonu atbild\u012bbas jaut\u0101jumus, ta\u010du likumdev\u0113js ir visai tie\u0161i noteicis dar\u012bjuma nosl\u0113g\u0161anas kontroles meh\u0101nismu, lai var\u0113tu ietekm\u0113t dar\u012bjuma pie\u013caujam\u012bbu visp\u0101r. Ja piekri\u0161ana nav dota iepriek\u0161, tad v\u0113l\u0101ks apstiprin\u0101jums nov\u0113r\u0161 risku saist\u012btajai personai un amatperson\u0101m, ka var\u0113tu pras\u012bt atz\u012bt dar\u012bjumu par sp\u0113k\u0101 neeso\u0161u un ar\u012b atbild\u012bbu no amatperson\u0101m. Ta\u010du dar\u012bjuma nosl\u0113g\u0161ana un apstiprin\u0101juma pras\u012b\u0161ana <em>post factum <\/em>neuzliek pien\u0101kumu dar\u012bjumu apstiprin\u0101t, un neapstiprin\u0101\u0161anas gad\u012bjum\u0101 izv\u0113r\u0161 jaut\u0101jumu par dar\u012bjuma anul\u0113\u0161anu un zaud\u0113jumu piepras\u012b\u0161anu.<\/p>\n<p>Iepriek\u0161, esot sp\u0113k\u0101 Komerclikuma 139.<sup>3<\/sup>\u00a0pantam var\u0113ja b\u016bt gad\u012bjumi, kad dar\u012bjuma apstiprin\u0101\u0161ana vai iepriek\u0161\u0113jas piekri\u0161anas nepiecie\u0161am\u012bba tika regul\u0113ta da\u017e\u0101di. Komerclikums paredz\u0113ja divu at\u0161\u0137ir\u012bgu terminu lieto\u0161anu: \u201capstiprin\u0101\u0161ana\u201d un \u201cpiekri\u0161ana\u201d<a href=\"#_ftn39\" name=\"_ftnref39\"><sup>[39]<\/sup><\/a>. \u201cApstiprin\u0101\u0161ana\u201d tika izmantota, kad dar\u012bjumu var\u0113ja apstiprin\u0101t p\u0113c t\u0101 nosl\u0113g\u0161anas, piem\u0113ram, ja kapit\u0101lsabiedr\u012bba sl\u0113dza dar\u012bjumu ar savu valdes locekli, un t\u0101 sp\u0113k\u0101 esam\u012bba bija atkar\u012bga no padomes vai dal\u012bbnieku sapulces apstiprin\u0101juma. Savuk\u0101rt \u201cpiekri\u0161ana\u201d \u00a0noz\u012bm\u0113ja, ka padomei vai dal\u012bbnieku sapulcei bija j\u0101sniedz iepriek\u0161\u0113ja piekri\u0161ana pirms dar\u012bjuma nosl\u0113g\u0161anas.<\/p>\n<p>Lai izv\u0113rt\u0113tu dar\u012bjuma intereses, likums nosaka, ka pirms dar\u012bjuma sl\u0113g\u0161anas valdei ir pien\u0101kums iesniegt \u0161\u0101du inform\u0101ciju par dar\u012bjumu: 1)\u00a0par saist\u012bto personu; 2)\u00a0dar\u012bjuma nepiecie\u0161am\u012bbas pamatojumu; 3)\u00a0dar\u012bjuma noteikumus; 4) izv\u0113rt\u0113jumu par dar\u012bjuma ietekmi uz sabiedr\u012bbas komercdarb\u012bbu un sabiedr\u012bbas finansi\u0101lo st\u0101vokli; 5)\u00a0izv\u0113rt\u0113jumu par dar\u012bjuma ietekmi uz sabiedr\u012bbas dal\u012bbniekiem, kuri nav uzskat\u0101mi par saist\u012btaj\u0101m person\u0101m attiec\u012bb\u0101 uz min\u0113to dar\u012bjumu<a href=\"#_ftn40\" name=\"_ftnref40\">[40]<\/a>. Faktiski tas noz\u012bm\u0113, ka ne tikai j\u0101atkl\u0101j visa b\u016btisk\u0101 inform\u0101cija par personu un pa\u0161u dar\u012bjumu (kas nereti rezult\u0113jas visa l\u012bguma projekta iesnieg\u0161an\u0101), bet papildus j\u0101sagatavo un j\u0101atkl\u0101j tr\u012bs b\u016btiski inform\u0101cijas papildgriezumi, lai l\u0113m\u0113js visp\u0101r var\u0113tu pie\u0146emt l\u0113mumu un sniegt piekri\u0161anu:<\/p>\n<ol>\n<li>nepiecie\u0161am\u012bbas pamatojums, k\u0101 ar\u012b<\/li>\n<li>ietekmes izv\u0113rt\u0113jums uz komercdarb\u012bbu un sabiedr\u012bbas finansi\u0101lo st\u0101vokli un<\/li>\n<li>ietekmi uz dal\u012bbniekiem, kas nav saist\u012bt\u0101s personas dar\u012bjum\u0101.<\/li>\n<\/ol>\n<p>Attiec\u012bb\u0101 uz regul\u0113t\u0101m sabiedr\u012bb\u0101m FITL nosaka, ka netipisks dar\u012bjums (nav parast\u0101s komercdarb\u012bbas ietvaros vai neatbilst tirgus nosac\u012bjumiem) ar saist\u012bto personu tiek sl\u0113gts Komerclikum\u0101 noteiktaj\u0101 k\u0101rt\u012bb\u0101. T\u0101tad tiek sniegta visa inform\u0101cija atbilsto\u0161i Komerclikumam un ieg\u016bta padomes (vai akcion\u0101ru) piekri\u0161ana pirms dar\u012bjuma sl\u0113g\u0161anas.<\/p>\n<p>Papildus bir\u017eas sabiedr\u012bb\u0101m ir noteikts pien\u0101kums izv\u0113rt\u0113t dar\u012bjumu rev\u012bzijas komitej\u0101, ja kapit\u0101lsabiedr\u012bbas p\u0101rvedami v\u0113rtspap\u012bri ir iek\u013cauti regul\u0113taj\u0101 tirg\u016b<a href=\"#_ftn41\" name=\"_ftnref41\">[41]<\/a>. Padome var l\u016bgt rev\u012bzijas komitejas viedokli vai pieaicin\u0101t neatkar\u012bgu ekspertu atzinuma snieg\u0161anai par pl\u0101noto netipisko dar\u012bjumu.<\/p>\n<p>Investoru inform\u0113t\u012bbai ir paredz\u0113ts, ka inform\u0101cija par netipisku dar\u012bjumu ar saist\u012bto personu tiek izplat\u012bta pirms dar\u012bjuma nosl\u0113g\u0161anas, bet ne v\u0113l\u0101k k\u0101 dien\u0101, kad saist\u012bto pu\u0161u dar\u012bjumam ir dota piekri\u0161ana. Papildus inform\u0101cijai, kas tiek sniegta, lai sa\u0146emtu piekri\u0161anu dar\u012bjumam, investoriem tiek atkl\u0101ta ar\u012b inform\u0101cija par a)\u00a0rev\u012bzijas komitejas vai eksperta atzinuma viedok\u013ca esam\u012bbu, k\u0101 ar\u012b b)\u00a0dar\u012bjum\u0101 sa\u0146emamo vai maks\u0101jamo naudas summu, ieg\u016bto vai atsavin\u0101to akt\u012bvu v\u0113rt\u012bbu, par kapit\u0101lsabiedr\u012bbas eso\u0161\u0101m vai n\u0101kotnes saist\u012bb\u0101m, k\u0101 ar\u012b par zin\u0101majiem un paredzamajiem samaksas noteikumiem un maks\u0101jumu grafiku (ja t\u0101ds ir), izpildes termi\u0146iem un par sa\u0146emamiem vai maks\u0101jamiem procentiem (ja t\u0101di paredz\u0113ti).<br \/>\n<a name=\"darijumu\"><\/a><\/p>\n<h2><strong>Dar\u012bjumu apstr\u012bd\u0113\u0161ana <\/strong><\/h2>\n<p>Komerclikums nosaka, ka dar\u012bjums starp sabiedr\u012bbu un saist\u012bto personu nav sp\u0113k\u0101, ja nav iev\u0113rota noteikt\u0101 dar\u012bjuma sl\u0113g\u0161anas proced\u016bra un saist\u012bt\u0101 persona zin\u0101ja vai tai vajadz\u0113ja zin\u0101t, ka nepiecie\u0161ama piekri\u0161ana un t\u0101 nav dota<a href=\"#_ftn42\" name=\"_ftnref42\">[42]<\/a>. Ta\u010du \u0161\u0101da dar\u012bjuma sp\u0113k\u0101 neesam\u012bba nav autom\u0101tiska \u2013 lai dar\u012bjums tiktu juridiski atz\u012bts par sp\u0113k\u0101 neeso\u0161u, ir nepiecie\u0161ams celt pras\u012bbu ties\u0101. Tiesai j\u0101izv\u0113rt\u0113 visi apst\u0101k\u013ci un pras\u012bt\u0101jam j\u0101pier\u0101da, ka ir izpild\u012bti visi nepiecie\u0161amie krit\u0113riji, lai dar\u012bjums zaud\u0113tu sp\u0113ku saska\u0146\u0101 ar Komerclikuma 184.<sup>2<\/sup> panta sept\u012bto da\u013cu.<\/p>\n<p>Tiek min\u0113ts, ka Komerclikums nosaka tr\u012bs galvenos kumulat\u012bvos krit\u0113rijus, kam j\u0101izpild\u0101s, lai dar\u012bjums tiktu atz\u012bts par sp\u0113k\u0101 neeso\u0161u:<\/p>\n<ol>\n<li>dar\u012bjums ir nosl\u0113gts ar saist\u012bto personu,<\/li>\n<li>dar\u012bjumam bija nepiecie\u0161ama padomes vai dal\u012bbnieku sapulces piekri\u0161ana,<\/li>\n<li>saist\u012bt\u0101 persona zin\u0101ja vai tai vajadz\u0113ja zin\u0101t, ka piekri\u0161ana bija nepiecie\u0161ama un nav dota.<\/li>\n<\/ol>\n<p>Prof. A. Strupi\u0161s savos Komerclikuma koment\u0101ros<a href=\"#_ftn43\" name=\"_ftnref43\">[43]<\/a> nor\u0101da, ka \u0161ie krit\u0113riji ir kumulat\u012bvi Ta\u010du papildus profesors tre\u0161o krit\u0113riju ir sadal\u012bjis atsevi\u0161\u0137os divos krit\u0113rijos. Proti, saist\u012bt\u0101 persona zin\u0101ja vai tai vajadz\u0113ja zin\u0101t, ka a) piekri\u0161ana bija <u>nepiecie\u0161ama<\/u> un b) t\u0101 <u>nav dota<\/u>. Tas noz\u012bm\u0113\u00a0\u2013 faktiski kop\u0101 ir \u010detri krit\u0113riji. Saist\u012btajai personai bija j\u0101zina, ka piekri\u0161ana ir nepiecie\u0161ama. Turkl\u0101t papildus svar\u012bga ir ar\u012b \u0161\u012bs personas attieksme pret pa\u0161u piekri\u0161anas esam\u012bbu vai neesam\u012bbu. Proti, par piekri\u0161anas esam\u012bbu saist\u012bt\u0101 persona (pat ja t\u0101 zin\u0101ja, ka t\u0101da ir nepiecie\u0161ama) var\u0113ja b\u016bt maldin\u0101ta. Un tie\u0161i pret\u0113ji, k\u0101 profesors ir nor\u0101d\u012bjis \u2013saist\u012bt\u0101 persona var\u0113tu b\u016bt ar\u012b pati zin\u0101jusi par l\u0113muma defektiem, piem\u0113ram, sapulce sasaukta, p\u0101rk\u0101pjot likumu, vai balsojis padomes loceklis intere\u0161u konflikta situ\u0101cij\u0101, kas ietekm\u0113jis l\u0113mumu.<\/p>\n<p>Likums paredz labtic\u012bgas tre\u0161\u0101s personas aizsardz\u012bbu, kas ir svar\u012bga komercdarb\u012bbas stabilit\u0101tes nodro\u0161in\u0101\u0161anai. Tas saist\u0101ms ar uz\u0146\u0113m\u0113jsabiedr\u012bbu ties\u012bbu kodifik\u0101cijas direkt\u012bv\u0101<a href=\"#_ftn44\" name=\"_ftnref44\">[44]<\/a> noteiktajiem labtic\u012bgas tre\u0161\u0101s personas aizsardz\u012bbas principiem. T\u0101 aizsarg\u0101 labtic\u012bgas tre\u0161\u0101s personas, garant\u0113jot, ka t\u0101s var pa\u013cauties uz komercre\u0123istr\u0101 public\u0113to inform\u0101ciju un tiek pasarg\u0101tas no sek\u0101m, kas izriet no sabiedr\u012bbas iek\u0161\u0113j\u0101m k\u013c\u016bd\u0101m vai proced\u016bru p\u0101rk\u0101pumiem. Teor\u0113tiski past\u0101v iesp\u0113ja, ka saist\u012bt\u0101 persona ir ar\u012b pati aizsarg\u0101jama k\u0101 labtic\u012bg\u0101 puse netipisk\u0101 dar\u012bjum\u0101 ar sabiedr\u012bbu. Ir gan visai ap\u0161aub\u0101ms, ka t\u0101 neapzin\u0101s savu statusu, esot sabiedr\u012bbai pietuvin\u0101ta saist\u012bt\u0101 persona. Savuk\u0101rt likuma nezin\u0101\u0161ana neatbr\u012bvo no atbild\u012bbas. Ja vien persona neapzin\u0101s, piem\u0113ram, savu radniec\u012bbas statusu vai t\u0101das personas esam\u012bbu uz\u0146\u0113muma vad\u012bb\u0101. Tom\u0113r re\u0101listisk\u0101ks scen\u0101rijs ir, ka saist\u012bt\u0101 persona ir bijusi maldin\u0101ta par dar\u012bjuma apstiprin\u0101\u0161anas proced\u016bras iev\u0113ro\u0161anu uz\u0146\u0113muma iek\u0161ien\u0113.<\/p>\n<p>P\u0101rdomas par \u0161o krit\u0113riju piem\u0113ro\u0161anu var rad\u012bt apst\u0101klis, ka dar\u012bjuma apstr\u012bd\u0113\u0161anas interese var past\u0101v\u0113t ar\u012b k\u0101dai citai personai (kreditoram, maz\u0101kuma akcion\u0101ram vai citai personai, kuras intereses ir aizskartas ar \u0161\u0101du netipisku dar\u012bjumu). Likums neierobe\u017eo personu loku, kas var apstr\u012bd\u0113t dar\u012bjumus ar saist\u012bt\u0101m person\u0101m, t\u0101d\u0113j\u0101di \u0161\u0101das ties\u012bbas ir jebkurai personai, kuras ties\u012bbas vai tiesisk\u0101s intereses dar\u012bjums skar (ne tikai dal\u012bbnieki vai sabiedr\u012bbai pietuvin\u0101tas personas). Tas rada jaut\u0101jumu, vai \u0161\u0101dai personai ce\u013cot pras\u012bbu ir objekt\u012bvi pamatots pien\u0101kums pier\u0101d\u012bt ne tikai to, ka saist\u012btajai personai (t\u0101tad citai personai, nevis pras\u012bt\u0101jam) ir bijis j\u0101zina, ka piekri\u0161ana bija vajadz\u012bga, bet ar\u012b to, ka saist\u012bt\u0101 persona zin\u0101ja, ka piekri\u0161ana nav dota. \u0160is jaut\u0101jums j\u0101atst\u0101j tiesu zi\u0146\u0101, tom\u0113r pats Komerclikuma formul\u0113jums liecina, ka abi apst\u0101k\u013ci (gan zin\u0101\u0161anas par piekri\u0161anas nepiecie\u0161am\u012bbu, gan piekri\u0161anas esam\u012bbu) attiecas uz pa\u0161as saist\u012bt\u0101s personas attieksmi, nevis k\u0101 konstat\u0113jamiem juridiskiem faktiem. Proti, Komerclikuma 184.<sup>2<\/sup>\u00a0panta sept\u012bt\u0101 da\u013ca nosaka, ka \u201c(..) saist\u012bt\u0101 persona zin\u0101ja vai tai vajadz\u0113ja zin\u0101t, ka nepiecie\u0161ama padomes vai dal\u012bbnieku sapulces piekri\u0161ana un t\u0101 nav dota.\u201d T\u0101tad viss pal\u012bgteikums (gan par piekri\u0161anas nepiecie\u0161am\u012bbu, gan par piekri\u0161anas esam\u012bbu) attiecas uz pa\u0161as saist\u012bt\u0101s personas apzin\u0101\u0161anos par abiem \u0161iem apst\u0101k\u013ciem.<\/p>\n<p>Dar\u012bjuma sp\u0113k\u0101 neesam\u012bba j\u0101balsta uz pier\u0101d\u012bjumiem, ka noteiktie procedur\u0101lie \u00a0nosac\u012bjumi nav iev\u0113roti. Bez tiesas l\u0113muma dar\u012bjums form\u0101li paliek sp\u0113k\u0101 eso\u0161s, neskatoties uz past\u0101vo\u0161iem proced\u016bras p\u0101rk\u0101pumiem, kam\u0113r netiek celta pras\u012bba un tiesa atz\u012bst dar\u012bjumu par sp\u0113k\u0101 neeso\u0161u. Pier\u0101d\u012b\u0161anai ties\u0101 ir b\u016btiska noz\u012bme. Pras\u012bt\u0101jam j\u0101pier\u0101da ne tikai tas, ka piekri\u0161ana bija nepiecie\u0161ama un t\u0101 netika dota, bet ar\u012b tas, ka saist\u012bt\u0101 persona r\u012bkoj\u0101s nelabtic\u012bgi, tai zinot par piekri\u0161anas nepiecie\u0161am\u012bbu vai to, ka nepiecie\u0161am\u0101 piekri\u0161ana nav pien\u0101c\u012bgi dota. Piem\u0113ram, ja piekri\u0161ana ir dota ar ieinteres\u0113to personu l\u012bdzdal\u012bbu, tas var rad\u012bt pamatu, lai atz\u012btu \u0161o piekri\u0161anu par juridiski sp\u0113k\u0101 neeso\u0161u, jo tiek p\u0101rk\u0101pti intere\u0161u konflikta nov\u0113r\u0161anas principi, kas izriet no Komerclikuma 309. panta.<\/p>\n<p>Saist\u012bto personu dar\u012bjumu nosl\u0113g\u0161anas un sp\u0113k\u0101 esam\u012bbas krit\u0113riji izce\u013c to, ka dar\u012bjuma sp\u0113k\u0101 neesam\u012bba ir v\u0113rt\u0113jama p\u0113c proced\u016bras p\u0101rk\u0101pumiem, nevis zaud\u0113jumu esam\u012bbas. Zaud\u0113jumu pier\u0101d\u012b\u0161ana nav priek\u0161noteikums, lai celtu pras\u012bbu par dar\u012bjuma sp\u0113k\u0101 neesam\u012bbu. Komerclikums paredz, ka galvenais pras\u012bbas pamats ir dar\u012bjuma sl\u0113g\u0161anas proced\u016bras p\u0101rk\u0101pums. Tas nodro\u0161ina prevent\u012bvu pieeju ties\u012bbu aizsardz\u012bbai, koncentr\u0113joties uz proced\u016bras tiesiskumu un intere\u0161u konflikta nov\u0113r\u0161anu. Zaud\u0113jumu pier\u0101d\u012b\u0161ana var b\u016bt noz\u012bm\u012bga gad\u012bjumos, kad tiek celta ar\u012b pras\u012bba par to atl\u012bdzin\u0101\u0161anu, piem\u0113ram, ja dar\u012bjums rad\u012bjis sabiedr\u012bbai finansi\u0101lu kait\u0113jumu vai nelabv\u0113l\u012bgi ietekm\u0113jis kreditoru vai maz\u0101kuma dal\u012bbnieku ties\u012bbas u.tml. Tom\u0113r, lai atz\u012btu saist\u012bto personu dar\u012bjumu par sp\u0113k\u0101 neeso\u0161u, zaud\u0113jumi nav j\u0101pier\u0101da. Tas b\u016bs atsevi\u0161\u0137s pras\u012bbas pamats.<\/p>\n<p>Ekonomisko lietu tiesa ir centr\u0101l\u0101 instit\u016bcija, kas risina \u0161\u0101dus str\u012bdus. Saska\u0146\u0101 ar Civilprocesa likuma 24.\u00a0panta pirm\u0101s prim da\u013cas 5., 7. un 11.\u00a0punktu Ekonomisko lietu tiesas kompetenc\u0113 ir pras\u012bbas, kas izriet no kapit\u0101lsabiedr\u012bbas dal\u012bbnieku (akcion\u0101ru) savstarp\u0113j\u0101m tiesiskaj\u0101m attiec\u012bb\u0101m, k\u0101 ar\u012b pras\u012bbas, kas izriet no kapit\u0101lsabiedr\u012bbu dar\u012bjumiem ar saist\u012btaj\u0101m person\u0101m, un ar\u012b pras\u012bbas par kapit\u0101lsabiedr\u012bbas dal\u012bbnieku (akcion\u0101ru) sapulces l\u0113mumiem. Tiesa var izskat\u012bt ar\u012b vair\u0101kus savstarp\u0113ji saist\u012btus pras\u012bjumus vienlaikus, piem\u0113ram, pras\u012bbas par inform\u0101cijas ties\u012bb\u0101m un dar\u012bjuma sp\u0113k\u0101 neesam\u012bbu, nodro\u0161inot pilnv\u0113rt\u012bgu str\u012bda risin\u0101jumu.<br \/>\n<a name=\"secinajumi\"><\/a><\/p>\n<h2><strong>Secin\u0101jumi<\/strong><\/h2>\n<p>Saist\u012bto personu dar\u012bjumu regul\u0113jums Latvijas Komerclikum\u0101 un Finan\u0161u instrumentu tirgus likum\u0101 kalpo k\u0101 noz\u012bm\u012bgs instruments uz\u0146\u0113mumu p\u0101rvald\u012bbas uzlabo\u0161anai un intere\u0161u konflikta nov\u0113r\u0161anai. Lai ar\u012b Komerclikums paredz, ka dar\u012bjumi ar saist\u012btaj\u0101m person\u0101m nav sp\u0113k\u0101, ja netiek iev\u0113rota likum\u0101 noteikt\u0101 apstiprin\u0101\u0161anas proced\u016bra, dar\u012bjuma sp\u0113k\u0101 neesam\u012bba nav autom\u0101tiska.<\/p>\n<p>Pras\u012bbas cel\u0161ana par dar\u012bjuma sp\u0113k\u0101 neesam\u012bbu neparedz pier\u0101d\u012bt zaud\u0113jumus, jo galvenais uzsvars tiek likts uz proced\u016bras iev\u0113ro\u0161anu un tiesiskuma nodro\u0161in\u0101\u0161anu. Taj\u0101 pa\u0161\u0101 laik\u0101, tiesai j\u0101v\u0113rt\u0113, vai dar\u012bjum\u0101 iesaist\u012bt\u0101s saist\u012bt\u0101s personas r\u012bkoju\u0161\u0101s labtic\u012bgi, un vai ir iev\u0113rotas visas normat\u012bvaj\u0101 regul\u0113jum\u0101 noteikt\u0101s pras\u012bbas. Tas rada prevent\u012bvu aizsardz\u012bbu maz\u0101kuma akcion\u0101ru un kreditoru interes\u0113m, k\u0101 ar\u012b nodro\u0161ina uz\u0146\u0113mumu dar\u012bjumu caursp\u012bd\u012bbu.<\/p>\n<p>Svar\u012bgs aspekts ir tas, ka tiesu praks\u0113 nav apstiprin\u0101ts tre\u0161o personu aizsardz\u012bbas princips, kas paredz\u0113tu, ka tre\u0161ajai personai, kas ce\u013c pras\u012bbu par dar\u012bjuma sp\u0113k\u0101 neesam\u012bbu, b\u016btu j\u0101sp\u0113j pier\u0101d\u012bt, ka saist\u012btajai personai bija j\u0101zina gan par to, ka dar\u012bjuma proced\u016bra bija j\u0101iev\u0113ro, gan ar\u012b to, ka \u0161\u012b proced\u016bra nav tikusi iev\u0113rota. Tas par\u0101da, ka pras\u012bt\u0101ja (investora) pier\u0101d\u012b\u0161anas slogs ir sal\u012bdzino\u0161i augsts.<\/p>\n<p>Kopum\u0101 saist\u012bto personu dar\u012bjumu regul\u0113jums Latvij\u0101 un t\u0101 iev\u0113ro\u0161ana veicina godpr\u0101t\u012bgu uz\u0146\u0113m\u0113jdarb\u012bbas praksi, aizsarg\u0101 maz\u0101kuma akcion\u0101ru un kreditoru intereses un stiprina komerci\u0101lo vidi, padarot to uzticam\u0101ku un caurskat\u0101m\u0101ku gan viet\u0113j\u0101, gan starptautisk\u0101 m\u0113rog\u0101.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Apstiprin\u0101ts ar Ministru kabineta 2011.\u00a0gada 10.\u00a0febru\u0101ra r\u012bkojumu\u00a0Nr.\u00a054 &#8220;Par Uz\u0146\u0113m\u0113jdarb\u012bbas vides uzlabo\u0161anas pas\u0101kumu pl\u0101nu 2011.\u00a0gadam&#8221;.<\/p>\n<p><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> <a href=\"https:\/\/www.doingbusiness.org\/content\/dam\/doingBusiness\/media\/Annual-Reports\/English\/DB11-FullReport.pdf\">https:\/\/www.doingbusiness.org\/content\/dam\/doingBusiness\/media\/Annual-Reports\/English\/DB11-FullReport.pdf<\/a>; apl\u016bkots 28.11.2024.<\/p>\n<p><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> Tagad NASDAQ RIGA.<\/p>\n<p><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> <a href=\"https:\/\/www.tm.gov.lv\/lv\/media\/2425\/download?attachment\">https:\/\/www.tm.gov.lv\/lv\/media\/2425\/download?attachment<\/a>; apl\u016bkots 28.11.2024.<\/p>\n<p><a href=\"#_ftnref5\" name=\"_ftn5\">[5]<\/a>\u00a0<a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/publications\/reports\/2012\/03\/related-party-transactions-and-minority-shareholder-rights_g1g19317\/9789264168008-en.pdf\">https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/publications\/reports\/2012\/03\/related-party-transactions-and-minority-shareholder-rights_g1g19317\/9789264168008-en.pdf<\/a>; apl\u016bkots 28.11.2024.<\/p>\n<p><a href=\"#_ftnref6\" name=\"_ftn6\">[6]<\/a>\u00a0<a href=\"https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/E67EF095BD6CECBAC22580650038548A?OpenDocument\">https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/E67EF095BD6CECBAC22580650038548A?OpenDocument<\/a>.<\/p>\n<p><a href=\"#_ftnref7\" name=\"_ftn7\">[7]<\/a>\u00a0<a href=\"https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/A741E3EFC3775172C22580650037B35F?OpenDocument\">https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/A741E3EFC3775172C22580650037B35F?OpenDocument<\/a>.<\/p>\n<p><a href=\"#_ftnref8\" name=\"_ftn8\">[8]<\/a> <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX%3A02023R1803-20240109\">https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=CELEX%3A02023R1803-20240109<\/a>.<\/p>\n<p><a href=\"#_ftnref9\" name=\"_ftn9\">[9]<\/a> Maks\u0101tnesp\u0113jas likuma 72.\u00a0pants.<\/p>\n<p><a href=\"#_ftnref10\" name=\"_ftn10\">[10]<\/a>\u00a0Nr.\u00a090\/TA-2195 (2016); sk. Anot\u0101cijas I\u00a0noda\u013cas 2.\u00a0punkta ceturto rindkopu; <a href=\"https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/A741E3EFC3775172C22580650037B35F?OpenDocument#b\">https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/A741E3EFC3775172C22580650037B35F?OpenDocument#b<\/a>.<\/p>\n<p><a href=\"#_ftnref11\" name=\"_ftn11\">[11]<\/a> Nr.\u00a090\/TA-2198 (2016); sk. Anot\u0101cijas I\u00a0noda\u013cas 2.\u00a0punkta 3.\u00a0apak\u0161punkta tre\u0161o rindkopu; <a href=\"https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/E67EF095BD6CECBAC22580650038548A?OpenDocument\">https:\/\/titania.saeima.lv\/LIVS12\/SaeimaLIVS12.nsf\/0\/E67EF095BD6CECBAC22580650038548A?OpenDocument<\/a>.<\/p>\n<p><a href=\"#_ftnref12\" name=\"_ftn12\">[12]<\/a> Skat., piem\u0113ram, spriedumu liet\u0101 Nr. CA-0423-23\/10, R\u012bgas apgabaltiesa, 2023. gada 31. maijs.<\/p>\n<p><a href=\"#_ftnref13\" name=\"_ftn13\">[13]<\/a>\u00a0Lieta Nr.\u00a0C17104313; Nr.C-0259-14\/06, J\u016brmalas pils\u0113tas tiesa, 2014.\u00a0gada 2.\u00a0j\u016blijs.<\/p>\n<p><a href=\"#_ftnref14\" name=\"_ftn14\">[14]<\/a>\u00a0Lieta Nr. C17132813; CA-0285-15\/14, R\u012bgas apgabaltiesa, 2015. gada 21. janv\u0101ris.<\/p>\n<p><a href=\"#_ftnref15\" name=\"_ftn15\">[15]<\/a>\u00a0Lieta Nr.\u00a0C-2080-21\/22, pirm\u0101 instance, 2021.\u00a0gada 22.\u00a0augusts; Lieta Nr.\u00a0C30634320, apel\u0101cijas instance, 2021.\u00a0gada 15.\u00a0decembris.<\/p>\n<p><a href=\"#_ftnref16\" name=\"_ftn16\">[16]<\/a> Lieta Nr.\u00a0CA-1336-22\/30, R\u012bgas apgabaltiesa, 2022.\u00a0gada 24.\u00a0oktobris.<\/p>\n<p><a href=\"#_ftnref17\" name=\"_ftn17\">[17]<\/a> Lieta Nr. CA-0423-23\/10, R\u012bgas apgabaltiesa, 2023. gada 31. maijs.<\/p>\n<p><a href=\"#_ftnref18\" name=\"_ftn18\">[18]<\/a>\u00a0Lieta Nr. SKC-1314\/2016, Augst\u0101k\u0101s tiesas Civillietu departaments 2016. gada 11. apr\u012blis. Attiecas uz hipot\u0113kas nostiprin\u0101juma l\u016bguma atst\u0101\u0161anu bez iev\u0113r\u012bbas zemesgr\u0101matu noda\u013c\u0101 saist\u012bb\u0101 ar nosl\u0113gtu aizdevuma un hipot\u0113kas l\u012bgumiem. Tiesas apstiprin\u0101ja, ka zemesgr\u0101matu tiesnesim bija pamatots pien\u0101kums p\u0101rbaud\u012bt dal\u012bbnieku sapulces piekri\u0161anas esam\u012bbu.<\/p>\n<p><a href=\"#_ftnref19\" name=\"_ftn19\">[19]<\/a> Sk. Komerclikuma 184.<sup>2<\/sup>\u00a0pantu.<\/p>\n<p><a href=\"#_ftnref20\" name=\"_ftn20\">[20]<\/a> Sk. Komerclikuma 84. un 121.\u00a0pantu.<\/p>\n<p><a href=\"#_ftnref21\" name=\"_ftn21\">[21]<\/a> Sk. Komerclikuma 294.\u00a0panta pirm\u0101s da\u013cas 6.\u00a0punktu.<\/p>\n<p><a href=\"#_ftnref22\" name=\"_ftn22\">[22]<\/a>\u00a0Sk. Aigars Strupi\u0161s. Komerclikuma koment\u0101ri, 2019, v.1.0; <a href=\"https:\/\/komentari.info\/index.php?lv=1&amp;likums=4&amp;komentars=136\">https:\/\/komentari.info\/index.php?lv=1&amp;likums=4&amp;komentars=136<\/a>; apl\u016bkots: 23.10.2024.<\/p>\n<p><a href=\"#_ftnref23\" name=\"_ftn23\">[23]<\/a> Sk. Komerclikuma 144.\u00a0panta pirm\u0101s da\u013cas 3. punktu.<\/p>\n<p><a href=\"#_ftnref24\" name=\"_ftn24\">[24]<\/a> Sk. Komerclikuma 292.\u00a0panta pirm\u0101s da\u013cas 2<sup>1<\/sup>.\u00a0punktu.<\/p>\n<p><a href=\"#_ftnref25\" name=\"_ftn25\">[25]<\/a> Sk. piem\u0113ram Komerclikuma 294.\u00a0pantu.<\/p>\n<p><a href=\"#_ftnref26\" name=\"_ftn26\">[26]<\/a> Sk. 2014.\u00a0gada 23.\u00a0septembra sprieduma liet\u0101 Nr. SKC-2376\/2014 (C11047613) 12. punktu.<\/p>\n<p><a href=\"#_ftnref27\" name=\"_ftn27\">[27]<\/a> Berdova, M. (2019). Cik pa\u0161saprotama ir \u201eparasti veicam\u0101s komercdarb\u012bbas\u201d koncepcija? Bilances Juridiskie Padomi, Nr. 1 (67), 10-12. lpp.<\/p>\n<p><a href=\"#_ftnref28\" name=\"_ftn28\">[28]<\/a> Ministru kabineta 2017. gada 14. novembra noteikumi Nr. 677 &#8220;Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma normu piem\u0113ro\u0161anas noteikumi&#8221;.<\/p>\n<p><a href=\"#_ftnref29\" name=\"_ftn29\">[29]<\/a> Turpat, sk. 13., 14., 15., 16. un 17. punktus.<\/p>\n<p><a href=\"#_ftnref30\" name=\"_ftn30\">[30]<\/a> OECD Padomes apstiprin\u0101t\u0101 rekomend\u0101cija \u201cTransfertcenu noteik\u0161anas vadl\u012bnijas daudznacion\u0101liem komersantiem un nodok\u013cu administr\u0101cij\u0101m\u201d, OECD (2022),\u00a0<em>OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022<\/em>, OECD Publishing, Paris.<\/p>\n<p><a href=\"#_ftnref31\" name=\"_ftn31\">[31]<\/a> Komerclikuma 184.<sup>2<\/sup>\u00a0pants.<\/p>\n<p><a href=\"#_ftnref32\" name=\"_ftn32\">[32]<\/a> Komerclikuma 309.\u00a0panta tre\u0161\u0101 un ceturt\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref33\" name=\"_ftn33\">[33]<\/a> Komerclikuma 184.<sup>2<\/sup>\u00a0panta otr\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref34\" name=\"_ftn34\">[34]<\/a> Komerclikuma 184.<sup>2<\/sup>\u00a0panta ceturt\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref35\" name=\"_ftn35\">[35]<\/a> Komerclikuma 211.\u00a0panta otr\u0101s da\u013cas 3. punkts.<\/p>\n<p><a href=\"#_ftnref36\" name=\"_ftn36\">[36]<\/a> Lielkalne B. Kapit\u0101lsabiedr\u012bbas dar\u012bjumi ar saist\u012btaj\u0101m person\u0101m. \u201cJurista V\u0101rds\u201d, 01.12.2020., Nr. 48 (1158), 35.-38. lpp.<\/p>\n<p><a href=\"#_ftnref37\" name=\"_ftn37\">[37]<\/a>\u00a0\u201c<em>Papildus \u0161\u0101 panta noteikumiem<\/em> viena dal\u012bbnieka sabiedr\u012bb\u0101 dar\u012bjums starp sabiedr\u012bbu un t\u0101s dal\u012bbnieku sl\u0113dzams rakstveid\u0101.\u201d (autora izc\u0113lums kurs\u012bv\u0101). Komerclikuma 184.<sup>2<\/sup>\u00a0panta astot\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref38\" name=\"_ftn38\">[38]<\/a> Komerclikuma 184.<sup>2<\/sup>\u00a0panta otr\u0101 un tre\u0161\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref39\" name=\"_ftn39\">[39]<\/a> Sk. Komerclikuma 139.<sup>3<\/sup> panta pirmo da\u013cu, piekto da\u013cu un sesto da\u013cu, likuma 10.07.2012 redakcij\u0101.<\/p>\n<p><a href=\"#_ftnref40\" name=\"_ftn40\">[40]<\/a> Komerclikuma 184.<sup>2<\/sup>\u00a0panta tre\u0161\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref41\" name=\"_ftn41\">[41]<\/a> FITL 55.<sup>2<\/sup>\u00a0panta pirm\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref42\" name=\"_ftn42\">[42]<\/a> Komerclikuma 184.<sup>2<\/sup>\u00a0panta sept\u012bt\u0101 da\u013ca.<\/p>\n<p><a href=\"#_ftnref43\" name=\"_ftn43\">[43]<\/a>\u00a0Aigars Strupi\u0161s. Komerclikuma koment\u0101ri, 2019, v1.0, <a href=\"https:\/\/komentari.info\/index.php?lv=1&amp;likums=4&amp;komentars=187\">https:\/\/komentari.info\/index.php?lv=1&amp;likums=4&amp;komentars=187<\/a>, apl\u016bkots: 15.11.2024.<\/p>\n<p><a href=\"#_ftnref44\" name=\"_ftn44\">[44]<\/a>\u00a0Eiropas Parlamenta un Padomes 2017. gada 14. j\u016bnija direkt\u012bva (ES)\u00a02017\/1132\u00a0attiec\u012bb\u0101 uz sabiedr\u012bbu ties\u012bbu da\u017eiem aspektiem (kodific\u0113ta redakcija).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Saturs Saist\u012bto personu dar\u012bjumu j\u0113dziens Att\u012bst\u012bba Latvij\u0101 Starptautiskie dokumenti Latvijas regul\u0113jums Kas ir saist\u012bt\u0101s personas? K\u0101di dar\u012bjumi ar saist\u012bto personu pak\u013cauti Komerclikuma nosl\u0113g\u0161anas proced\u016brai? Parasti veicam\u0101 komercdarb\u012bba Tirgus nosac\u012bjumi Dar\u012bjumu apstr\u012bd\u0113\u0161ana Secin\u0101jumi &nbsp; Ievads Saist\u012bto personu dar\u012bjumu regul\u0113jums ir b\u016btiska..<\/p>\n","protected":false},"author":9,"featured_media":41444,"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-41435","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>Kas j\u0101zina par saist\u012bto personu dar\u012bjumiem: b\u016bt\u012bba un regul\u0113jums Latvij\u0101 | COBALT<\/title>\n<meta name=\"description\" content=\"Kas j\u0101zina par saist\u012bto personu dar\u012bjumiem: b\u016bt\u012bba un regul\u0113jums Latvij\u0101. 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