{"id":53251,"date":"2026-03-13T11:37:47","date_gmt":"2026-03-13T09:37:47","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=53251"},"modified":"2026-03-13T11:37:47","modified_gmt":"2026-03-13T09:37:47","slug":"nodoklu-stridu-parskats-februaris-2026","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-stridu-parskats-februaris-2026\/","title":{"rendered":"Nodok\u013cu str\u012bdu p\u0101rskats – febru\u0101ris 2026"},"content":{"rendered":"

Febru\u0101r\u012b administrat\u012bv\u0101s tiesas turpin\u0101ja preciz\u0113t b\u016btiskus principus nodok\u013cu str\u012bdos, v\u0113rt\u0113jot gan valdes locek\u013cu atbild\u012bbu par uz\u0146\u0113mumu nodok\u013cu saist\u012bb\u0101m, gan fizisku personu ien\u0101kumu kvalifik\u0101ciju, gan \u0101rvalstu komersantu ties\u012bbas uz pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca atmaksu, gan sekas par fikt\u012bvu dar\u012bjumu deklar\u0113\u0161anu PVN vajadz\u012bb\u0101m.<\/p>\n

Administrat\u012bv\u0101s apgabaltiesas spriedum\u0101 liet\u0101 A420192824<\/strong> tika v\u0113rt\u0113ts, vai biju\u0161ais valdes loceklis ir atbild\u012bgs par sabiedr\u012bbas nodok\u013cu par\u0101du situ\u0101cij\u0101, kad uz\u0146\u0113muma ties\u012bbu p\u0101r\u0146\u0113m\u0113ja ir piekritusi \u0161o par\u0101du segt atbilsto\u0161i maks\u0101jumu grafikam. Liet\u0101 VID bija uzs\u0101cis procesu pret biju\u0161o valdes locekli par 41 587,87 EUR nodok\u013cu par\u0101du. Tiesa atzina, ka ties\u012bbu p\u0101r\u0146\u0113m\u0113jas veiktie maks\u0101jumi pa\u0161i par sevi neatbr\u012bvo valdes locekli no atbild\u012bbas. Ja izpild\u012bti likum\u0101 noteiktie priek\u0161noteikumi, valdes loceklis par sabiedr\u012bbas nodok\u013cu par\u0101du atbild solid\u0101ri ar pa\u0161u nodok\u013cu maks\u0101t\u0101ju.<\/p>\n

Savuk\u0101rt liet\u0101 A420257023<\/strong> Administrat\u012bv\u0101 apgabaltiesa analiz\u0113ja, vai fiziskas personas r\u012bc\u012bba ar \u0101rvalstu uz\u0146\u0113muma bankas konta l\u012bdzek\u013ciem var rad\u012bt tai person\u012bgu ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli apliekamu ien\u0101kumu. Konkr\u0113taj\u0101 gad\u012bjum\u0101 persona k\u0101 \u0101rvalstu uz\u0146\u0113muma patiesais labuma guv\u0113js izmantoja uz\u0146\u0113muma konta l\u012bdzek\u013cus un skaidru naudu, apgalvojot, ka tie izlietoti uz\u0146\u0113muma vajadz\u012bb\u0101m vai uzskat\u0101mi par aizdevumiem. T\u0101 k\u0101 atbilsto\u0161i pier\u0101d\u012bjumi netika iesniegti, tiesa secin\u0101ja, ka \u0161\u0101di l\u012bdzek\u013ci uzskat\u0101mi par personas person\u012bgo ien\u0101kumu, kas apliekams ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli. Tiesa t\u0101d\u0113j\u0101di v\u0113lreiz akcent\u0113ja, ka pien\u0101kums pier\u0101d\u012bt l\u012bdzek\u013cu izmanto\u0161anu uz\u0146\u0113muma saimnieciskajai darb\u012bbai gulstas uz pa\u0161u personu.<\/p>\n

Liet\u0101 A420139124<\/strong> tika skat\u012bts jaut\u0101jums par \u0101rvalsts uz\u0146\u0113muma ties\u012bb\u0101m sa\u0146emt Latvij\u0101 samaks\u0101t\u0101 PVN atmaksu. Polijas uz\u0146\u0113mums Latvij\u0101 import\u0113ja akme\u0146ogles, samaks\u0101ja PVN un p\u0113c tam piepras\u012bja 258 794,10 EUR atmaksu. Tiesa konstat\u0113ja, ka uz\u0146\u0113mums Latvij\u0101 bija veicis ar PVN apliekamu dar\u012bjumu, ta\u010du nebija re\u0123istr\u0113jies PVN maks\u0101t\u0101ju re\u0123istr\u0101. \u0160\u0101dos apst\u0101k\u013cos tiesa atzina, ka samaks\u0101t\u0101 PVN atmaksa nepien\u0101kas. L\u012bdz ar to spriedums skaidri nostiprina principu, ka \u0101rvalsts uz\u0146\u0113mumam, kur\u0161 Latvij\u0101 veic ar PVN apliekamus dar\u012bjumus, ir pien\u0101kums savlaic\u012bgi re\u0123istr\u0113ties PVN maks\u0101t\u0101ju re\u0123istr\u0101, pret\u0113j\u0101 gad\u012bjum\u0101 tas nevar pretend\u0113t uz nodok\u013ca atmaksu.<\/p>\n

Tikm\u0113r Augst\u0101k\u0101s tiesas Sen\u0101ts liet\u0101 SKA-124\/2026<\/strong> v\u0113rt\u0113ja, vai uz\u0146\u0113mumu var izsl\u0113gt no PVN maks\u0101t\u0101ju re\u0123istra par fikt\u012bvu dar\u012bjumu deklar\u0113\u0161anu. Liet\u0101 tika konstat\u0113ts, ka uz\u0146\u0113mums PVN deklar\u0101cij\u0101s bija nor\u0101d\u012bjis rap\u0161u e\u013c\u013cas ieg\u0101des dar\u012bjumus, kas faktiski nebija notiku\u0161i, bet attiec\u012bgie dokumenti izmantoti, lai nepamatoti palielin\u0101tu priek\u0161nodokli. Sen\u0101ts atzina, ka \u0161\u0101da apzin\u0101ta faktiski nenotiku\u0161u dar\u012bjumu iek\u013cau\u0161ana PVN deklar\u0101cij\u0101s ir pietiekams pamats uz\u0146\u0113muma izsl\u0113g\u0161anai no PVN maks\u0101t\u0101ju re\u0123istra. Spriedums apliecina \u012bpa\u0161i stingru tiesu pieeju pret m\u0101ksl\u012bgi veidot\u0101m nodok\u013cu priek\u0161roc\u012bb\u0101m un fikt\u012bvu dar\u012bjumu izmanto\u0161anu.<\/p>\n

Febru\u0101ra nol\u0113mumi apliecina vair\u0101kas b\u016btiskas tendences nodok\u013cu ties\u012bb\u0101s. Pirmk\u0101rt, valdes locek\u013cu atbild\u012bba par uz\u0146\u0113muma nodok\u013cu par\u0101diem var saglab\u0101ties ar\u012b tad, ja par\u0101du ap\u0146emas segt ties\u012bbu p\u0101r\u0146\u0113m\u0113js. Otrk\u0101rt, personas r\u012bc\u012bba ar \u0101rvalstu uz\u0146\u0113muma l\u012bdzek\u013ciem bez pietiekamiem pier\u0101d\u012bjumiem var tikt kvalific\u0113ta k\u0101 person\u012bgs apliekams ien\u0101kums. Tre\u0161k\u0101rt, \u0101rvalstu komersantiem nav ties\u012bbu uz PVN atmaksu, ja tie Latvij\u0101 veiku\u0161i ar PVN apliekamus dar\u012bjumus, bet nav izpild\u012bju\u0161i re\u0123istr\u0101cijas pien\u0101kumu. Visbeidzot, fikt\u012bvu dar\u012bjumu deklar\u0113\u0161ana joproj\u0101m tiek v\u0113rt\u0113ta k\u0101 nopietns p\u0101rk\u0101pums, kas var novest ar\u012b pie izsl\u0113g\u0161anas no PVN maks\u0101t\u0101ju re\u0123istra. Kopum\u0101 \u0161ie nol\u0113mumi v\u0113lreiz uzsver pier\u0101d\u012bjumu noz\u012bmi, godpr\u0101t\u012bgu nodok\u013cu saist\u012bbu izpildi un stingru tiesu nost\u0101ju pret nepamatotu nodok\u013cu priek\u0161roc\u012bbu izmanto\u0161anu.<\/p>\n","protected":false},"excerpt":{"rendered":"

Febru\u0101r\u012b administrat\u012bv\u0101s tiesas turpin\u0101ja preciz\u0113t b\u016btiskus principus nodok\u013cu str\u012bdos, v\u0113rt\u0113jot gan valdes locek\u013cu atbild\u012bbu par uz\u0146\u0113mumu nodok\u013cu saist\u012bb\u0101m, gan fizisku personu ien\u0101kumu kvalifik\u0101ciju, gan \u0101rvalstu komersantu ties\u012bbas uz pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca atmaksu, gan sekas par fikt\u012bvu dar\u012bjumu deklar\u0113\u0161anu PVN vajadz\u012bb\u0101m…<\/p>\n","protected":false},"author":9,"featured_media":53252,"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-53251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nNodok\u013cu str\u012bdu p\u0101rskats - febru\u0101ris 2026 | COBALT<\/title>\n<meta name=\"description\" content=\"Nodok\u013cu str\u012bdu p\u0101rskats - febru\u0101ris 2026. 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