{"id":45811,"date":"2025-06-05T09:17:53","date_gmt":"2025-06-05T06:17:53","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=45811"},"modified":"2025-06-05T09:19:02","modified_gmt":"2025-06-05T06:19:02","slug":"preces-esiba-nepierada-darijumu","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/","title":{"rendered":"Preces es\u012bba nepier\u0101da dar\u012bjumu"},"content":{"rendered":"<p><strong>Lai str\u012bdus situ\u0101cij\u0101 pamatotu ar saimniecisko darb\u012bbu saist\u012btos izdevumus, nepietiek vien ar form\u0101liem attaisnojuma dokumentiem \u2013 uz\u0146\u0113mumam j\u0101sp\u0113j p\u0101rliecino\u0161i pier\u0101d\u012bt, ka dar\u012bjums faktiski ir noticis un ir saist\u012bts ar t\u0101 saimniecisko darb\u012bbu. Vai preces fiziska es\u012bba pati par sevi ir uzskat\u0101ma par pietiekamu pier\u0101d\u012bjumu?<\/strong><\/p>\n<p>Administrat\u012bv\u0101s rajona tiesas 2025.gada 29.janv\u0101ra<a href=\"https:\/\/manas.tiesas.lv\/eTiesasMvc\/nolemumi\/pdf\/548628.pdf\" target=\"_blank\" rel=\"noopener\">\u00a0spriedum\u0101 liet\u0101 A420223423<\/a>\u00a0ir iez\u012bm\u0113tas robe\u017eas tam, kas nodok\u013cu str\u012bdos tiek uzskat\u012bts par pietiekamu pier\u0101d\u012bjumu dar\u012bjuma faktiskajai norisei.<\/p>\n<p><strong>Lietas b\u016bt\u012bba<\/strong><\/p>\n<p>Valsts ie\u0146\u0113mumu dienests (VID), veicot uz\u0146\u0113muma p\u0101rbaudi, konstat\u0113ja neatbilst\u012bbas uz\u0146\u0113muma gr\u0101matved\u012bb\u0101. Proti, uz\u0146\u0113mums bija re\u0123istr\u0113jis izdevumus par pre\u010du un pakalpojumu sa\u0146em\u0161anu no D\u0101nijas uz\u0146\u0113muma, kas, p\u0113c VID ieskatiem, realit\u0101t\u0113 nemaz nebija notiku\u0161i un t\u0101p\u0113c nav uzskat\u0101mi par ar saimniecisko darb\u012bbu saist\u012btiem. Attiec\u012bgi gr\u0101matved\u012bb\u0101 uzr\u0101d\u012btie izdevumi 773 653 eiro apm\u0113r\u0101 nepamatoti netika iek\u013cauti ar uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN) apliekamaj\u0101 b\u0101z\u0113.<\/p>\n<p>Lai gan VID neap\u0161aub\u012bja, ka uz\u0146\u0113muma r\u012bc\u012bb\u0101 faktiski atrad\u0101s dar\u012bjuma dokumentos nor\u0101d\u012bt\u0101s preces, uz\u0146\u0113mums nesp\u0113ja sniegt pietiekamus pier\u0101d\u012bjumus tam, ka dar\u012bjums noticis tie\u0161i ar nor\u0101d\u012bto D\u0101nijas uz\u0146\u0113mumu. L\u012bdz ar to VID pie\u0146\u0113ma l\u0113mumu apr\u0113\u0137in\u0101t uz\u0146\u0113mumam papildus nomaksai valsts bud\u017eet\u0101 UIN un nokav\u0113juma naudu kop\u0101 270 t\u016bksto\u0161u eiro apm\u0113r\u0101. Uz\u0146\u0113mums \u0161o l\u0113mumu apstr\u012bd\u0113ja augst\u0101k\u0101 iest\u0101d\u0113, tom\u0113r tas tika atst\u0101ts negroz\u012bts, un uz\u0146\u0113mums v\u0113rs\u0101s administrat\u012bvaj\u0101 ties\u0101.<\/p>\n<p><strong>Tiesas v\u0113rt\u0113jums<\/strong><\/p>\n<p>Administrat\u012bv\u0101 rajona tiesa spriedum\u0101 liel\u0101koties pievienoj\u0101s VID secin\u0101jumiem, ka uz\u0146\u0113mums nav sniedzis pietiekamus pier\u0101d\u012bjumus deklar\u0113to dar\u012bjumu faktiskai norisei. Tiesa uzsv\u0113ra, ka, nosakot maks\u0101jam\u0101 nodok\u013ca apm\u0113ru, iz\u0161\u0137iro\u0161a noz\u012bme ir nevis dar\u012bjuma juridiskajai formai, bet gan t\u0101 ekonomiskajam saturam un b\u016bt\u012bbai. Apst\u0101klis, ka uz\u0146\u0113mums sp\u0113j iesniegt l\u012bgumus, r\u0113\u0137inus vai citus dar\u012bjumu apliecino\u0161us dokumentus, vai pat pier\u0101d\u012bt, ka dar\u012bjuma objekts atrodas vi\u0146a r\u012bc\u012bb\u0101, atrauti no p\u0101r\u0113jiem apst\u0101k\u013ciem nevar tikt uzskat\u012bts par pietiekamu pier\u0101d\u012bjumu dar\u012bjuma re\u0101lai norisei ar konkr\u0113to dar\u012bjuma partneri.<\/p>\n<p>V\u0113rt\u0113jot liet\u0101 iesniegtos dar\u012bjuma dokumentus, uz\u0146\u0113muma paskaidrojumus un citus liet\u0101 noskaidrotos apst\u0101k\u013cus, tiesa konstat\u0113ja vair\u0101kus b\u016btiskus tr\u016bkumus un pretrunas. Ne l\u012bgumos, ne r\u0113\u0137inos nebija nor\u0101d\u012btas pre\u010du pieg\u0101des adreses, termi\u0146i vai citi b\u016btiski nosac\u012bjumi, lai gan re\u0101l\u0101 komercdarb\u012bb\u0101 puses \u0161os aspektus l\u012bgumos un citos dar\u012bjuma dokumentos konkr\u0113ti fiks\u0113, lai str\u012bda gad\u012bjum\u0101 var\u0113tu pan\u0101kt to izpildi. \u0160\u0101du datu neesam\u012bba liecina par dar\u012bjumu dokumentu form\u0101lu noform\u0113\u0161anu par faktiski nenotiku\u0161iem dar\u012bjumiem.<\/p>\n<p>T\u0101pat tika \u0146emts v\u0113r\u0101, ka D\u0101nijas uz\u0146\u0113mums nebija deklar\u0113jis attiec\u012bgos dar\u012bjumus sav\u0101 nodok\u013cu administr\u0101cij\u0101, tam nebija darbinieku, un tas dr\u012bz p\u0113c dar\u012bjumu nosl\u0113g\u0161anas tika likvid\u0113ts. Pier\u0101d\u012bjumi ar\u012b neatkl\u0101ja pre\u010du \u012bpa\u0161umties\u012bbu p\u0101rejas \u0137\u0113di \u2013 tostarp to, kur\u0101 br\u012bd\u012b un vai visp\u0101r \u012bpa\u0161umties\u012bbas uz prec\u0113m ir p\u0101rg\u0101ju\u0161as no k\u0101da Gruzijas uz\u0146\u0113muma D\u0101nijas uz\u0146\u0113mumam, jo str\u012bdus dar\u012bjums notika muitas noliktav\u0101.<\/p>\n<p>Lai gan tiesa, t\u0101pat k\u0101 VID sav\u0101 l\u0113mum\u0101, nenoliedza, ka preces faktiski atrad\u0101s uz\u0146\u0113muma r\u012bc\u012bb\u0101, t\u0101 uzsv\u0113ra, ka b\u016btiska noz\u012bme ir tam, vai preces tika ieg\u0101d\u0101tas tie\u0161i no nor\u0101d\u012bt\u0101 D\u0101nijas pieg\u0101d\u0101t\u0101ja. Tiesas v\u0113rt\u0113jum\u0101 dar\u012bjumu dokument\u0101cija bija form\u0101la un neatspogu\u013coja faktiskos dar\u012bjuma apst\u0101k\u013cus, kas \u013c\u0101va secin\u0101t, ka str\u012bdus dar\u012bjumi nav notiku\u0161i ar D\u0101nijas uz\u0146\u0113mumu.<\/p>\n<p>\u0145emot v\u0113r\u0101 min\u0113to, tiesa atk\u0101rtoti uzsv\u0113ra judikat\u016br\u0101 nostiprin\u0101to atzi\u0146u \u2013 ja dar\u012bjums ar nodok\u013ca r\u0113\u0137in\u0101 nor\u0101d\u012bto personu ir atz\u012bts par nenotiku\u0161u, tad fakts, ka pre\u010du pieg\u0101de ir notikusi (no nenoskaidrotas personas), pats par sevi nav pietiekams, lai atz\u012btu, ka konkr\u0113t\u0101 dar\u012bjuma izmaksas uz\u0146\u0113mumam ir biju\u0161as un\/vai uz\u0146\u0113mums t\u0101s nor\u0101d\u012bjis pamatoti. T\u0101d\u0113j\u0101di VID l\u0113mums par papildu UIN un nokav\u0113juma naudas maks\u0101jumu piepras\u012b\u0161anu valsts bud\u017eet\u0101 ir atst\u0101jams sp\u0113k\u0101.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/komerctiesibas\/lv-preces-esiba-nepierada-darijumu\/32221\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lai str\u012bdus situ\u0101cij\u0101 pamatotu ar saimniecisko darb\u012bbu saist\u012btos izdevumus, nepietiek vien ar form\u0101liem attaisnojuma dokumentiem \u2013 uz\u0146\u0113mumam j\u0101sp\u0113j p\u0101rliecino\u0161i pier\u0101d\u012bt, ka dar\u012bjums faktiski ir noticis un ir saist\u012bts ar t\u0101 saimniecisko darb\u012bbu. Vai preces fiziska es\u012bba pati par sevi ir..<\/p>\n","protected":false},"author":10,"featured_media":45812,"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-45811","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>Preces es\u012bba nepier\u0101da dar\u012bjumu | COBALT<\/title>\n<meta name=\"description\" content=\"Lai str\u012bdus situ\u0101cij\u0101 pamatotu ar saimniecisko darb\u012bbu saist\u012btos izdevumus, nepietiek vien ar form\u0101liem attaisnojuma dokumentiem \u2013 uz\u0146\u0113mumam j\u0101sp\u0113j p\u0101rliecino\u0161i pier\u0101d\u012bt, ka dar\u012bjums faktiski ir noticis un ir saist\u012bts ar t\u0101 saimniecisko darb\u012bbu. Vai preces fiziska es\u012bba pati par sevi ir uzskat\u0101ma par pietiekamu pier\u0101d\u012bjumu?Administrat\u012bv\u0101s rajona tiesas 2025.gada 29.janv\u0101ra\u00a0spriedum\u0101 liet\u0101 A420223423\u00a0ir iez\u012bm\u0113tas robe\u017eas tam, kas nodok\u013cu str\u012bdos tiek uzskat\u012bts par pietiekamu pier\u0101d\u012bjumu dar\u012bjuma faktiskajai norisei. Valsts ie\u0146\u0113mumu dienests (VID), veicot uz\u0146\u0113muma p\u0101rbaudi, konstat\u0113ja neatbilst\u012bbas uz\u0146\u0113muma gr\u0101matved\u012bb\u0101. Proti, uz\u0146\u0113mums bija re\u0123istr\u0113jis izdevumus par pre\u010du un pakalpojumu sa\u0146em\u0161anu no D\u0101nijas uz\u0146\u0113muma, kas, p\u0113c VID ieskatiem, realit\u0101t\u0113 nemaz nebija notiku\u0161i un t\u0101p\u0113c nav uzskat\u0101mi par ar saimniecisko darb\u012bbu saist\u012btiem. Attiec\u012bgi gr\u0101matved\u012bb\u0101 uzr\u0101d\u012btie izdevumi 773 653 eiro apm\u0113r\u0101 nepamatoti netika iek\u013cauti ar uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN) apliekamaj\u0101 b\u0101z\u0113.Lai gan VID neap\u0161aub\u012bja, ka uz\u0146\u0113muma r\u012bc\u012bb\u0101 faktiski atrad\u0101s dar\u012bjuma dokumentos nor\u0101d\u012bt\u0101s preces, uz\u0146\u0113mums nesp\u0113ja sniegt pietiekamus pier\u0101d\u012bjumus tam, ka dar\u012bjums noticis tie\u0161i ar nor\u0101d\u012bto D\u0101nijas uz\u0146\u0113mumu. L\u012bdz ar to VID pie\u0146\u0113ma l\u0113mumu apr\u0113\u0137in\u0101t uz\u0146\u0113mumam papildus nomaksai valsts bud\u017eet\u0101 UIN un nokav\u0113juma naudu kop\u0101 270 t\u016bksto\u0161u eiro apm\u0113r\u0101. Uz\u0146\u0113mums \u0161o l\u0113mumu apstr\u012bd\u0113ja augst\u0101k\u0101 iest\u0101d\u0113, tom\u0113r tas tika atst\u0101ts negroz\u012bts, un uz\u0146\u0113mums v\u0113rs\u0101s administrat\u012bvaj\u0101 ties\u0101.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Preces es\u012bba nepier\u0101da dar\u012bjumu | COBALT\" \/>\n<meta property=\"og:description\" content=\"Lai str\u012bdus situ\u0101cij\u0101 pamatotu ar saimniecisko darb\u012bbu saist\u012btos izdevumus, nepietiek vien ar form\u0101liem attaisnojuma dokumentiem \u2013 uz\u0146\u0113mumam j\u0101sp\u0113j p\u0101rliecino\u0161i pier\u0101d\u012bt, ka dar\u012bjums faktiski ir noticis un ir saist\u012bts ar t\u0101 saimniecisko darb\u012bbu. Vai preces fiziska es\u012bba pati par sevi ir uzskat\u0101ma par pietiekamu pier\u0101d\u012bjumu?Administrat\u012bv\u0101s rajona tiesas 2025.gada 29.janv\u0101ra\u00a0spriedum\u0101 liet\u0101 A420223423\u00a0ir iez\u012bm\u0113tas robe\u017eas tam, kas nodok\u013cu str\u012bdos tiek uzskat\u012bts par pietiekamu pier\u0101d\u012bjumu dar\u012bjuma faktiskajai norisei. Valsts ie\u0146\u0113mumu dienests (VID), veicot uz\u0146\u0113muma p\u0101rbaudi, konstat\u0113ja neatbilst\u012bbas uz\u0146\u0113muma gr\u0101matved\u012bb\u0101. Proti, uz\u0146\u0113mums bija re\u0123istr\u0113jis izdevumus par pre\u010du un pakalpojumu sa\u0146em\u0161anu no D\u0101nijas uz\u0146\u0113muma, kas, p\u0113c VID ieskatiem, realit\u0101t\u0113 nemaz nebija notiku\u0161i un t\u0101p\u0113c nav uzskat\u0101mi par ar saimniecisko darb\u012bbu saist\u012btiem. Attiec\u012bgi gr\u0101matved\u012bb\u0101 uzr\u0101d\u012btie izdevumi 773 653 eiro apm\u0113r\u0101 nepamatoti netika iek\u013cauti ar uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN) apliekamaj\u0101 b\u0101z\u0113.Lai gan VID neap\u0161aub\u012bja, ka uz\u0146\u0113muma r\u012bc\u012bb\u0101 faktiski atrad\u0101s dar\u012bjuma dokumentos nor\u0101d\u012bt\u0101s preces, uz\u0146\u0113mums nesp\u0113ja sniegt pietiekamus pier\u0101d\u012bjumus tam, ka dar\u012bjums noticis tie\u0161i ar nor\u0101d\u012bto D\u0101nijas uz\u0146\u0113mumu. L\u012bdz ar to VID pie\u0146\u0113ma l\u0113mumu apr\u0113\u0137in\u0101t uz\u0146\u0113mumam papildus nomaksai valsts bud\u017eet\u0101 UIN un nokav\u0113juma naudu kop\u0101 270 t\u016bksto\u0161u eiro apm\u0113r\u0101. Uz\u0146\u0113mums \u0161o l\u0113mumu apstr\u012bd\u0113ja augst\u0101k\u0101 iest\u0101d\u0113, tom\u0113r tas tika atst\u0101ts negroz\u012bts, un uz\u0146\u0113mums v\u0113rs\u0101s administrat\u012bvaj\u0101 ties\u0101.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/\" \/>\n<meta property=\"og:site_name\" content=\"COBALT\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CobaltLegal\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-05T06:17:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-05T06:19:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/06\/luke-heibert-gthsas4oyc0-unsplash.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"L\u012bva Dumpe\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"L\u012bva Dumpe\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/\"},\"author\":{\"name\":\"L\u012bva Dumpe\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#\\\/schema\\\/person\\\/6bbab99ed584e23881516eaa77c49aa3\"},\"headline\":\"Preces es\u012bba nepier\u0101da dar\u012bjumu\",\"datePublished\":\"2025-06-05T06:17:53+00:00\",\"dateModified\":\"2025-06-05T06:19:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/\"},\"wordCount\":814,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/luke-heibert-gthsas4oyc0-unsplash.jpg\",\"articleSection\":[\"Uncategorized @lv\"],\"inLanguage\":\"lv-LV\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/\",\"url\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/\",\"name\":\"Preces es\u012bba nepier\u0101da dar\u012bjumu | COBALT\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cobalt.legal\\\/lv\\\/news-cases\\\/preces-esiba-nepierada-darijumu\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.cobalt.legal\\\/wp-content\\\/uploads\\\/2025\\\/06\\\/luke-heibert-gthsas4oyc0-unsplash.jpg\",\"datePublished\":\"2025-06-05T06:17:53+00:00\",\"dateModified\":\"2025-06-05T06:19:02+00:00\",\"description\":\"Lai str\u012bdus situ\u0101cij\u0101 pamatotu ar saimniecisko darb\u012bbu saist\u012btos izdevumus, nepietiek vien ar form\u0101liem attaisnojuma dokumentiem \u2013 uz\u0146\u0113mumam j\u0101sp\u0113j p\u0101rliecino\u0161i pier\u0101d\u012bt, ka dar\u012bjums faktiski ir noticis un ir saist\u012bts ar t\u0101 saimniecisko darb\u012bbu. Vai preces fiziska es\u012bba pati par sevi ir uzskat\u0101ma par pietiekamu pier\u0101d\u012bjumu?Administrat\u012bv\u0101s rajona tiesas 2025.gada 29.janv\u0101ra\u00a0spriedum\u0101 liet\u0101 A420223423\u00a0ir iez\u012bm\u0113tas robe\u017eas tam, kas nodok\u013cu str\u012bdos tiek uzskat\u012bts par pietiekamu pier\u0101d\u012bjumu dar\u012bjuma faktiskajai norisei. Valsts ie\u0146\u0113mumu dienests (VID), veicot uz\u0146\u0113muma p\u0101rbaudi, konstat\u0113ja neatbilst\u012bbas uz\u0146\u0113muma gr\u0101matved\u012bb\u0101. Proti, uz\u0146\u0113mums bija re\u0123istr\u0113jis izdevumus par pre\u010du un pakalpojumu sa\u0146em\u0161anu no D\u0101nijas uz\u0146\u0113muma, kas, p\u0113c VID ieskatiem, realit\u0101t\u0113 nemaz nebija notiku\u0161i un t\u0101p\u0113c nav uzskat\u0101mi par ar saimniecisko darb\u012bbu saist\u012btiem. Attiec\u012bgi gr\u0101matved\u012bb\u0101 uzr\u0101d\u012btie izdevumi 773 653 eiro apm\u0113r\u0101 nepamatoti netika iek\u013cauti ar uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN) apliekamaj\u0101 b\u0101z\u0113.Lai gan VID neap\u0161aub\u012bja, ka uz\u0146\u0113muma r\u012bc\u012bb\u0101 faktiski atrad\u0101s dar\u012bjuma dokumentos nor\u0101d\u012bt\u0101s preces, uz\u0146\u0113mums nesp\u0113ja sniegt pietiekamus pier\u0101d\u012bjumus tam, ka dar\u012bjums noticis tie\u0161i ar nor\u0101d\u012bto D\u0101nijas uz\u0146\u0113mumu. L\u012bdz ar to VID pie\u0146\u0113ma l\u0113mumu apr\u0113\u0137in\u0101t uz\u0146\u0113mumam papildus nomaksai valsts bud\u017eet\u0101 UIN un nokav\u0113juma naudu kop\u0101 270 t\u016bksto\u0161u eiro apm\u0113r\u0101. 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Uz\u0146\u0113mums \u0161o l\u0113mumu apstr\u012bd\u0113ja augst\u0101k\u0101 iest\u0101d\u0113, tom\u0113r tas tika atst\u0101ts negroz\u012bts, un uz\u0146\u0113mums v\u0113rs\u0101s administrat\u012bvaj\u0101 ties\u0101.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/","og_locale":"lv_LV","og_type":"article","og_title":"Preces es\u012bba nepier\u0101da dar\u012bjumu | COBALT","og_description":"Lai str\u012bdus situ\u0101cij\u0101 pamatotu ar saimniecisko darb\u012bbu saist\u012btos izdevumus, nepietiek vien ar form\u0101liem attaisnojuma dokumentiem \u2013 uz\u0146\u0113mumam j\u0101sp\u0113j p\u0101rliecino\u0161i pier\u0101d\u012bt, ka dar\u012bjums faktiski ir noticis un ir saist\u012bts ar t\u0101 saimniecisko darb\u012bbu. Vai preces fiziska es\u012bba pati par sevi ir uzskat\u0101ma par pietiekamu pier\u0101d\u012bjumu?Administrat\u012bv\u0101s rajona tiesas 2025.gada 29.janv\u0101ra\u00a0spriedum\u0101 liet\u0101 A420223423\u00a0ir iez\u012bm\u0113tas robe\u017eas tam, kas nodok\u013cu str\u012bdos tiek uzskat\u012bts par pietiekamu pier\u0101d\u012bjumu dar\u012bjuma faktiskajai norisei. Valsts ie\u0146\u0113mumu dienests (VID), veicot uz\u0146\u0113muma p\u0101rbaudi, konstat\u0113ja neatbilst\u012bbas uz\u0146\u0113muma gr\u0101matved\u012bb\u0101. Proti, uz\u0146\u0113mums bija re\u0123istr\u0113jis izdevumus par pre\u010du un pakalpojumu sa\u0146em\u0161anu no D\u0101nijas uz\u0146\u0113muma, kas, p\u0113c VID ieskatiem, realit\u0101t\u0113 nemaz nebija notiku\u0161i un t\u0101p\u0113c nav uzskat\u0101mi par ar saimniecisko darb\u012bbu saist\u012btiem. Attiec\u012bgi gr\u0101matved\u012bb\u0101 uzr\u0101d\u012btie izdevumi 773 653 eiro apm\u0113r\u0101 nepamatoti netika iek\u013cauti ar uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN) apliekamaj\u0101 b\u0101z\u0113.Lai gan VID neap\u0161aub\u012bja, ka uz\u0146\u0113muma r\u012bc\u012bb\u0101 faktiski atrad\u0101s dar\u012bjuma dokumentos nor\u0101d\u012bt\u0101s preces, uz\u0146\u0113mums nesp\u0113ja sniegt pietiekamus pier\u0101d\u012bjumus tam, ka dar\u012bjums noticis tie\u0161i ar nor\u0101d\u012bto D\u0101nijas uz\u0146\u0113mumu. L\u012bdz ar to VID pie\u0146\u0113ma l\u0113mumu apr\u0113\u0137in\u0101t uz\u0146\u0113mumam papildus nomaksai valsts bud\u017eet\u0101 UIN un nokav\u0113juma naudu kop\u0101 270 t\u016bksto\u0161u eiro apm\u0113r\u0101. 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Vai preces fiziska es\u012bba pati par sevi ir uzskat\u0101ma par pietiekamu pier\u0101d\u012bjumu?Administrat\u012bv\u0101s rajona tiesas 2025.gada 29.janv\u0101ra\u00a0spriedum\u0101 liet\u0101 A420223423\u00a0ir iez\u012bm\u0113tas robe\u017eas tam, kas nodok\u013cu str\u012bdos tiek uzskat\u012bts par pietiekamu pier\u0101d\u012bjumu dar\u012bjuma faktiskajai norisei. Valsts ie\u0146\u0113mumu dienests (VID), veicot uz\u0146\u0113muma p\u0101rbaudi, konstat\u0113ja neatbilst\u012bbas uz\u0146\u0113muma gr\u0101matved\u012bb\u0101. Proti, uz\u0146\u0113mums bija re\u0123istr\u0113jis izdevumus par pre\u010du un pakalpojumu sa\u0146em\u0161anu no D\u0101nijas uz\u0146\u0113muma, kas, p\u0113c VID ieskatiem, realit\u0101t\u0113 nemaz nebija notiku\u0161i un t\u0101p\u0113c nav uzskat\u0101mi par ar saimniecisko darb\u012bbu saist\u012btiem. Attiec\u012bgi gr\u0101matved\u012bb\u0101 uzr\u0101d\u012btie izdevumi 773 653 eiro apm\u0113r\u0101 nepamatoti netika iek\u013cauti ar uz\u0146\u0113mumu ien\u0101kuma nodokli (UIN) apliekamaj\u0101 b\u0101z\u0113.Lai gan VID neap\u0161aub\u012bja, ka uz\u0146\u0113muma r\u012bc\u012bb\u0101 faktiski atrad\u0101s dar\u012bjuma dokumentos nor\u0101d\u012bt\u0101s preces, uz\u0146\u0113mums nesp\u0113ja sniegt pietiekamus pier\u0101d\u012bjumus tam, ka dar\u012bjums noticis tie\u0161i ar nor\u0101d\u012bto D\u0101nijas uz\u0146\u0113mumu. L\u012bdz ar to VID pie\u0146\u0113ma l\u0113mumu apr\u0113\u0137in\u0101t uz\u0146\u0113mumam papildus nomaksai valsts bud\u017eet\u0101 UIN un nokav\u0113juma naudu kop\u0101 270 t\u016bksto\u0161u eiro apm\u0113r\u0101. Uz\u0146\u0113mums \u0161o l\u0113mumu apstr\u012bd\u0113ja augst\u0101k\u0101 iest\u0101d\u0113, tom\u0113r tas tika atst\u0101ts negroz\u012bts, un uz\u0146\u0113mums v\u0113rs\u0101s administrat\u012bvaj\u0101 ties\u0101.","breadcrumb":{"@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/"]}]},{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/#primaryimage","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/06\/luke-heibert-gthsas4oyc0-unsplash.jpg","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2025\/06\/luke-heibert-gthsas4oyc0-unsplash.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/www.cobalt.legal\/lv\/news-cases\/preces-esiba-nepierada-darijumu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cobalt.legal\/lv\/"},{"@type":"ListItem","position":2,"name":"Preces es\u012bba nepier\u0101da dar\u012bjumu"}]},{"@type":"WebSite","@id":"https:\/\/www.cobalt.legal\/lv\/#website","url":"https:\/\/www.cobalt.legal\/lv\/","name":"COBALT","description":"Top-tier law services in Estonia, Latvia and Lithuania","publisher":{"@id":"https:\/\/www.cobalt.legal\/lv\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cobalt.legal\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Organization","@id":"https:\/\/www.cobalt.legal\/lv\/#organization","name":"COBALT","url":"https:\/\/www.cobalt.legal\/lv\/","logo":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/","url":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","contentUrl":"https:\/\/www.cobalt.legal\/wp-content\/uploads\/2023\/04\/cobalt-logo.png","width":400,"height":116,"caption":"COBALT"},"image":{"@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CobaltLegal\/"]},{"@type":"Person","@id":"https:\/\/www.cobalt.legal\/lv\/#\/schema\/person\/6bbab99ed584e23881516eaa77c49aa3","name":"L\u012bva Dumpe","url":"https:\/\/www.cobalt.legal\/lv\/author\/liva\/"}]}},"_links":{"self":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/45811","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/comments?post=45811"}],"version-history":[{"count":2,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/45811\/revisions"}],"predecessor-version":[{"id":45817,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/posts\/45811\/revisions\/45817"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media\/45812"}],"wp:attachment":[{"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/media?parent=45811"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/categories?post=45811"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/www.cobalt.legal\/lv\/wp-json\/wp\/v2\/country?post=45811"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}