{"id":47549,"date":"2025-09-19T15:38:35","date_gmt":"2025-09-19T12:38:35","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=47549"},"modified":"2025-09-19T15:38:35","modified_gmt":"2025-09-19T12:38:35","slug":"kad-savstarpejas-saskanosanas-procedura-labo-vid-kludas","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/kad-savstarpejas-saskanosanas-procedura-labo-vid-kludas\/","title":{"rendered":"Kad savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bra labo VID k\u013c\u016bdas"},"content":{"rendered":"<p><strong>Pat tad, ja Valsts ie\u0146\u0113mumu dienesta audita l\u0113mums nav p\u0101rs\u016bdz\u0113ts, uz\u0146\u0113mumam, kas ir da\u013ca no starptautiskas grupas, ir iesp\u0113ja pan\u0101kt taisn\u012bguma atjauno\u0161anu, izmantojot starptautiskus meh\u0101nismus \u2013 savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bru. Izskat\u0101m Sen\u0101ta 2025.gada 28.marta spriedumu liet\u0101 SKA-6\/2025.<\/strong><\/p>\n<p><strong>Lietas b\u016bt\u012bba<\/strong><\/p>\n<p>Veicot uz\u0146\u0113muma transfertcenu auditu, Valsts ie\u0146\u0113mumu dienests (VID) konstat\u0113ja dar\u012bjumu neatbilst\u012bbu tirgus cenai \u2013 proti, saist\u012bto uz\u0146\u0113mumu noteikt\u0101 fran\u0161\u012bzes maksa fran\u0161\u012bzes l\u012bgumos neatbilda tirgus cenai. T\u0101d\u0113\u013c VID pie\u0146\u0113ma l\u0113mumu par nodok\u013ca uzr\u0113\u0137inu, soda naudas un nokav\u0113juma naudas piem\u0113ro\u0161anu. Lai gan uz\u0146\u0113mums v\u0113rs\u0101s ar iesniegumu par \u0161\u012b l\u0113muma apstr\u012bd\u0113\u0161anu pie VID \u0123ener\u0101ldirektora, l\u0113mums palika nemain\u012bgs. Savuk\u0101rt ties\u012bbas uz \u0161\u012b l\u0113muma p\u0101rs\u016bdz\u012bbu uz\u0146\u0113mums neizmantoja, t\u0101d\u0113j\u0101di l\u0113mums st\u0101j\u0101s sp\u0113k\u0101 un k\u013cuva neapstr\u012bdams.<\/p>\n<p>Vienlaikus uz\u0146\u0113mums ierosin\u0101ja savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bru starp Latviju un Lietuvu, kuras ietvaros nodok\u013cu administr\u0101cijas secin\u0101ja, ka nodok\u013ca uzr\u0113\u0137ins bija da\u013c\u0113ji nepamatots. T\u0101 rezult\u0101t\u0101 VID bija j\u0101pie\u0146em jauns l\u0113mums, samazinot maks\u0101jamo nodok\u013ca summu. Tom\u0113r VID atteic\u0101s p\u0101rr\u0113\u0137in\u0101t s\u0101kotn\u0113ji samaks\u0101to soda un nokav\u0113juma naudu, aizbildinoties ar apsv\u0113rumu, ka uz\u0146\u0113mums audita l\u0113mumu nebija p\u0101rs\u016bdz\u0113jis. T\u0101d\u0113\u013c, VID ieskat\u0101,\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/33946-par-nodokliem-un-nodevam\" target=\"_blank\" rel=\"noopener\">likuma \u201cPar nodok\u013ciem un nodev\u0101m\u201d\u00a0<\/a>(likums par NN) paredz\u0113tais meh\u0101nisms par nepareizi piedz\u012bto maks\u0101jumu un p\u0101rmaks\u0101to nodok\u013cu summu atmaks\u0101\u0161anu neizpild\u012bj\u0101s.<\/p>\n<p><strong>Tiesas nost\u0101ja<\/strong><\/p>\n<p>Sen\u0101ts VID secin\u0101jumiem nepiekrita un sniedza b\u016btisku pienesumu gan savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bras ietekmes anal\u012bzei uz neapstr\u012bd\u0113tiem VID audita rezult\u0101tiem, gan b\u016btiskas nor\u0101des ties\u012bbu teorijai par neapstr\u012bd\u0113ta administrat\u012bv\u0101 akta atcel\u0161anas iesp\u0113jam\u012bbu.<\/p>\n<p>Pirmk\u0101rt, Sen\u0101ts nep\u0101rprotami apstiprin\u0101ja, ka savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bras rezult\u0101tam p\u0113c b\u016bt\u012bbas ir t\u0101da ietekme, ka Latvijas un Lietuvas kompetent\u0101s iest\u0101des p\u0101rskata VID audita rezult\u0101t\u0101 noteikt\u0101s dar\u012bjumu tirgus cenas, ja t\u0101s non\u0101k pie citiem rezult\u0101tiem. T\u0101d\u0113j\u0101di, lai gan VID audita l\u0113mums netiek p\u0101rbaud\u012bts klasisk\u0101 veid\u0101, savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bra ir tie\u0161i v\u0113rsta uz to, lai noskaidrotu, vai, kori\u0123\u0113jot uz\u0146\u0113muma pe\u013c\u0146u, ir iev\u0113rotas starptautisko ties\u012bbu normas.<\/p>\n<p>\u0160\u012bs proced\u016bras izn\u0101kums uzliek VID pien\u0101kumu veikt attiec\u012bg\u0101s korekcijas ar audita l\u0113mumu izdar\u012btajos apr\u0113\u0137inos, ja tas ir secin\u0101ts savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016br\u0101. L\u012bdz ar to, ja savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016br\u0101 tiek konstat\u0113ts, ka VID audita l\u0113mums satur nepareizus nodok\u013cu apr\u0113\u0137inus, p\u0113c b\u016bt\u012bbas tiek konstat\u0113ts iepriek\u0161 pie\u0146emt\u0101 l\u0113muma prettiesiskums.<\/p>\n<p>Otrk\u0101rt, Sen\u0101ts nep\u0101rprotami akcent\u0113, ka<a href=\"https:\/\/likumi.lv\/ta\/id\/55567-administrativa-procesa-likums\" target=\"_blank\" rel=\"noopener\">\u00a0Administrat\u012bv\u0101 procesa likum\u0101<\/a>\u00a0(APL) ir noteikts, ka administrat\u012bv\u0101 akta sp\u0113k\u0101 esam\u012bba jeb apsv\u0113rums, ka tas nav p\u0101rs\u016bdz\u0113ts, nerada \u0161\u0137\u0113r\u0161\u013cus t\u0101 atcel\u0161anai. APL regul\u0113 at\u0161\u0137ir\u012bgu pieeju \u0161\u0101du aktu atcel\u0161anai atkar\u012bb\u0101 no t\u0101, vai administrat\u012bvais akts bijis tiesisks vai prettiesisks. Ta\u010du Sen\u0101ts kategoriski noraida VID nost\u0101ju, ka audita rezult\u0101tu nep\u0101rs\u016bdz\u0113\u0161ana b\u016btu iemesls liegt uz\u0146\u0113mumam samazin\u0101t iepriek\u0161 apr\u0113\u0137in\u0101to, nepamatoto nokav\u0113juma un soda naudu. Turkl\u0101t \u0161aj\u0101 situ\u0101cij\u0101 Sen\u0101ts uzsver, ka faktiski VID l\u0113mums savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016br\u0101 ir atz\u012bts par prettiesisku, t\u0101d\u0113\u013c VID ir pien\u0101kums p\u0101rskat\u012bt iepriek\u0161 pie\u0146emto l\u0113mumu. Attiec\u012bgi Sen\u0101ts konstat\u0113ja, ka nodok\u013ca uzr\u0113\u0137ina samazin\u0101jums p\u0113c savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bras noz\u012bm\u0113 ar\u012b nepiecie\u0161am\u012bbu p\u0101rv\u0113rt\u0113t ar to saist\u012btos maks\u0101jumus taj\u0101 da\u013c\u0101, par kuru veikts nodok\u013ca p\u0101rr\u0113\u0137ins. L\u012bdz ar to taisn\u012bguma princips pieprasa, ka gad\u012bjumos, kad pats nodoklis vairs nav maks\u0101jams, soda nauda un nokav\u0113juma nauda, kas apr\u0113\u0137in\u0101ta par attiec\u012bgo nodok\u013ca summu, tiek samazin\u0101ta.<\/p>\n<p><strong>Ko no \u0161\u012b var m\u0101c\u012bties?<\/strong><\/p>\n<p>\u0160is gad\u012bjums kalpo k\u0101 b\u016btisks atg\u0101din\u0101jums par nepiecie\u0161am\u012bbu savlaic\u012bgi izv\u0113rt\u0113t strat\u0113\u0123isk\u0101s iesp\u0113jas jau nodok\u013cu audita gait\u0101, \u012bpa\u0161i gad\u012bjumos, kur iesp\u0113jama savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bra. Lai gan likums par NN paredz tr\u012bs gadu termi\u0146u t\u0101s ierosin\u0101\u0161anai, agr\u012bna iniciat\u012bva var b\u016btiski samazin\u0101t kop\u0113jo procesa ilgumu un t\u0101 ietekmi.<\/p>\n<p>T\u0101pat Sen\u0101ta spriedums apstiprina, ka VID audita l\u0113muma nep\u0101rs\u016bdz\u0113\u0161ana nav \u0161\u0137\u0113rslis taisn\u012bguma atjauno\u0161anai. Uz\u0146\u0113mums saglab\u0101 iesp\u0113jas izmantot starptautiskus meh\u0101nismus, lai pan\u0101ktu rezult\u0101tu. Tom\u0113r j\u0101\u0146em v\u0113r\u0101, ka l\u0113muma p\u0101rs\u016bdz\u0113\u0161ana \u013cautu izvair\u012bties no t\u016bl\u012bt\u0113jas soda naudas samaksas \u2013 \u0161\u0101da taktiska izv\u0113le var iev\u0113rojami samazin\u0101t finansi\u0101lo slogu, \u012bpa\u0161i, ja soda naudas apm\u0113rs ir b\u016btisks \u2013 apskat\u012btaj\u0101 gad\u012bjum\u0101 tie bija teju 250\u00a0000 eiro.<\/p>\n<p>Visbeidzot, spriedum\u0101 skaidri nostiprin\u0101ta izpratne, ka savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bras rezult\u0101ts ietekm\u0113 ne tikai pa\u0161u nodok\u013cu uzr\u0113\u0137inu, bet ar\u012b ar to saist\u012btos maks\u0101jumus. T\u0101 ir b\u016btiska atzi\u0146a, kas nostiprina nodok\u013cu sist\u0113mas racionalit\u0101ti un tiesiskuma principu \u012bsteno\u0161anu praks\u0113.<\/p>\n<p>Publik\u0101cija: <a href=\"https:\/\/ifinanses.lv\/raksti\/tiesu-prakse\/nodokli\/lv-kad-savstarpejas-saskanosanas-procedura-labo-vid-kludas\/32997\" target=\"_blank\" rel=\"noopener\">ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pat tad, ja Valsts ie\u0146\u0113mumu dienesta audita l\u0113mums nav p\u0101rs\u016bdz\u0113ts, uz\u0146\u0113mumam, kas ir da\u013ca no starptautiskas grupas, ir iesp\u0113ja pan\u0101kt taisn\u012bguma atjauno\u0161anu, izmantojot starptautiskus meh\u0101nismus \u2013 savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bru. Izskat\u0101m Sen\u0101ta 2025.gada 28.marta spriedumu liet\u0101 SKA-6\/2025. Lietas b\u016bt\u012bba Veicot uz\u0146\u0113muma..<\/p>\n","protected":false},"author":10,"featured_media":47551,"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-47549","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>Kad savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bra labo VID k\u013c\u016bdas | COBALT<\/title>\n<meta name=\"description\" content=\"Pat tad, ja Valsts ie\u0146\u0113mumu dienesta audita l\u0113mums nav p\u0101rs\u016bdz\u0113ts, uz\u0146\u0113mumam, kas ir da\u013ca no starptautiskas grupas, ir iesp\u0113ja pan\u0101kt taisn\u012bguma atjauno\u0161anu, izmantojot starptautiskus meh\u0101nismus \u2013 savstarp\u0113j\u0101s saska\u0146o\u0161anas proced\u016bru. 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