{"id":54533,"date":"2026-04-08T12:18:43","date_gmt":"2026-04-08T09:18:43","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=54533"},"modified":"2026-04-08T12:18:43","modified_gmt":"2026-04-08T09:18:43","slug":"nodoklu-stridu-tiesu-prakse-marts-2026","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/nodoklu-stridu-tiesu-prakse-marts-2026\/","title":{"rendered":"Nodok\u013cu str\u012bdu tiesu prakse: marts 2026"},"content":{"rendered":"<p>Mart\u0101 tiesu praks\u0113 nodok\u013cu liet\u0101s tika v\u0113rt\u0113ti vair\u0101ki b\u016btiski jaut\u0101jumi \u2013 pa\u0161vald\u012bbas infrastrukt\u016bras nodevas piem\u0113ro\u0161anas robe\u017eas, nodok\u013cu rezidences statusa procesu\u0101l\u0101 daba, solidarit\u0101tes nodok\u013ca attiec\u012bbas ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli, k\u0101 ar\u012b tiesisk\u0101s pa\u013c\u0101v\u012bbas robe\u017eas kases apar\u0101tu re\u0123istr\u0101cijas liet\u0101s. Vienlaikus Sen\u0101ts krimin\u0101lliet\u0101 preciz\u0113ja, ka ar\u012b juridiskai personai ir ties\u012bbas uz krimin\u0101lprocesa pabeig\u0161anu sapr\u0101t\u012bg\u0101 termi\u0146\u0101.<\/p>\n<p>Administrat\u012bv\u0101s rajona tiesas spriedum\u0101 liet\u0101 <strong>A420131425<\/strong> tika analiz\u0113ts, vai pa\u0161vald\u012bbas infrastrukt\u016bras nodeva ir maks\u0101jama par \u0113kas p\u0101rb\u016bvi, ja netiek palielin\u0101ts b\u016bves apjoms. Liet\u0101 pieteic\u0113jam nodeva tika apr\u0113\u0137in\u0101ta saist\u012bb\u0101 ar dienesta viesn\u012bcas p\u0101rb\u016bvi par daudzdz\u012bvok\u013cu dz\u012bvojamo \u0113ku. Tiesa atzina, ka infrastrukt\u016bras nodeva nav piem\u0113rojama, ja b\u016bvniec\u012bbas iecere neparedz b\u016bves vai t\u0101s da\u013cas apjoma mai\u0146u. Ar lieto\u0161anas veida mai\u0146u vien nepietiek, lai rastos pien\u0101kums maks\u0101t \u0161o nodevu.<\/p>\n<p>Savuk\u0101rt Sen\u0101ta l\u0113mum\u0101 liet\u0101 <strong>SKA-292\/2026<\/strong> tika v\u0113rt\u0113ts, vai ir pamatota blakus s\u016bdz\u012bba par tiesved\u012bbas izbeig\u0161anu liet\u0101, kur persona v\u0113l\u0113j\u0101s pan\u0101kt t\u0101s atz\u012b\u0161anu par nodok\u013cu nerezidenti noteiktos pag\u0101tnes posmos. Sen\u0101ts atzina, ka VID l\u0113mums par nodok\u013cu rezidences statusa noteik\u0161anu pats par sevi nerada gal\u012bga rakstura tiesiskas sekas un t\u0101d\u0113\u013c nav uzskat\u0101ms par administrat\u012bvo aktu. L\u012bdz ar to \u0161\u0101da pras\u012bba nav izskat\u0101ma administrat\u012bv\u0101 procesa k\u0101rt\u012bb\u0101 neatkar\u012bgi no t\u0101, vai runa ir par n\u0101kotni vai pag\u0101tni.<\/p>\n<p>Liet\u0101 <strong>A420222423<\/strong> Administrat\u012bv\u0101 apgabaltiesa izskat\u012bja str\u012bdu par to, vai solidarit\u0101tes nodok\u013ca da\u013ca, kas ieskait\u012bta iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca kont\u0101, ir uzskat\u0101ma par iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca p\u0101rmaksu. Nodok\u013cu maks\u0101t\u0101js deklar\u0101cij\u0101 bija iek\u013c\u0101vis SN da\u013cu ar\u012b no ien\u0101kumiem, kas nav ar IIN apliekami, t\u0101d\u0113\u013c VID apr\u0113\u0137in\u0101ja papildu IIN. Tiesa uzsv\u0113ra, ka ar to vien, ka SN da\u013ca ieskait\u012bta IIN kont\u0101, nepietiek, lai to atz\u012btu par IIN p\u0101rmaksu. SN un IIN ir at\u0161\u0137ir\u012bgi nodok\u013ci ar at\u0161\u0137ir\u012bgu objektu un at\u0161\u0137ir\u012bgu p\u0101rmaksas atg\u016b\u0161anas k\u0101rt\u012bbu.<\/p>\n<p>Sen\u0101ta spriedum\u0101 liet\u0101 <strong>SKA-95\/2026<\/strong> tika risin\u0101ts jaut\u0101jums par kases apar\u0101tu ra\u017eot\u0101ja tiesisko pa\u013c\u0101v\u012bbu situ\u0101cij\u0101, kad atbilst\u012bbas p\u0101rbaudes instit\u016bcija k\u013c\u016bdaini izsniegusi apliecin\u0101jumu par atbilst\u012bbu tehniskaj\u0101m pras\u012bb\u0101m. VID bija re\u0123istr\u0113jis kases apar\u0101tus, pamatojoties uz \u0161o apliecin\u0101jumu, bet v\u0113l\u0101k tos izsl\u0113dza no re\u0123istra, kad tika konstat\u0113ta neatbilst\u012bba normat\u012bvo aktu pras\u012bb\u0101m. Sen\u0101ts atzina, ka ra\u017eot\u0101ja tiesisk\u0101 pa\u013c\u0101v\u012bba \u0161\u0101d\u0101 situ\u0101cij\u0101 nav aizsarg\u0101jama. Nozares profesion\u0101lim pa\u0161am ir pien\u0101kums nodro\u0161in\u0101t kases apar\u0101tu atbilst\u012bbu tehniskaj\u0101m pras\u012bb\u0101m, un k\u013c\u016bdains atbilst\u012bbas apliecin\u0101jums neizsl\u0113dz \u0161o atbild\u012bbu.<\/p>\n<p>Savuk\u0101rt Sen\u0101ta l\u0113mum\u0101 liet\u0101 <strong>SKK-17\/2026<\/strong> tika skat\u012bts, vai juridiskai personai ir ties\u012bbas uz krimin\u0101lprocesa pabeig\u0161anu sapr\u0101t\u012bg\u0101 termi\u0146\u0101 proces\u0101 par piespiedu ietekm\u0113\u0161anas l\u012bdzek\u013ca piem\u0113ro\u0161anu. Konkr\u0113taj\u0101 liet\u0101 SIA tika piem\u0113rots piespiedu ietekm\u0113\u0161anas l\u012bdzeklis saist\u012bb\u0101 ar izvair\u012b\u0161anos no nodok\u013cu nomaksas, un process ilga vair\u0101k nek\u0101 desmit gadus. Sen\u0101ts atzina, ka ar\u012b juridiskajai personai \u0161\u0101das ties\u012bbas piem\u012bt un ka procesa nepamatota novilcin\u0101\u0161ana ir \u0146emama v\u0113r\u0101, nosakot piem\u0113rojam\u0101 l\u012bdzek\u013ca m\u0113ru. T\u0101d\u0113\u013c konkr\u0113taj\u0101 liet\u0101 naudas piedzi\u0146as apm\u0113rs tika sam\u0113r\u012bgi samazin\u0101ts.<\/p>\n<p>Marta nol\u0113mumi izgaismo vair\u0101kas b\u016btiskas tendences nodok\u013cu ties\u012bb\u0101s. Pirmk\u0101rt, pien\u0101kums maks\u0101t pa\u0161vald\u012bbas infrastrukt\u016bras nodevu ir cie\u0161i saist\u012bts ar b\u016bves apjoma mai\u0146u, nevis tikai ar lieto\u0161anas veida mai\u0146u. Otrk\u0101rt, nodok\u013cu rezidences statusa noteik\u0161ana pati par sevi nav administrat\u012bvais akts, ja t\u0101 nerada gal\u012bga rakstura tiesiskas sekas. Tre\u0161k\u0101rt, nodok\u013cu administr\u0113\u0161an\u0101 joproj\u0101m tiek stingri nodal\u012bti da\u017e\u0101di nodok\u013ci un to piem\u0113ro\u0161anas re\u017e\u012bmi, nepie\u013caujot SN autom\u0101tisku p\u0101rv\u0113r\u0161anu par IIN p\u0101rmaksu. Ceturtk\u0101rt, tiesisk\u0101s pa\u013c\u0101v\u012bbas princips nav absol\u016bts un nepasarg\u0101 nozares profesion\u0101li no sek\u0101m, ja tas nav nodro\u0161in\u0101jis atbilst\u012bbu speci\u0101laj\u0101m pras\u012bb\u0101m. Visbeidzot, ar\u012b juridiskaj\u0101m person\u0101m krimin\u0101lproces\u0101 ir aizsarg\u0101jamas procesu\u0101l\u0101s garantijas, tostarp ties\u012bbas uz lietas pabeig\u0161anu sapr\u0101t\u012bg\u0101 termi\u0146\u0101.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mart\u0101 tiesu praks\u0113 nodok\u013cu liet\u0101s tika v\u0113rt\u0113ti vair\u0101ki b\u016btiski jaut\u0101jumi \u2013 pa\u0161vald\u012bbas infrastrukt\u016bras nodevas piem\u0113ro\u0161anas robe\u017eas, nodok\u013cu rezidences statusa procesu\u0101l\u0101 daba, solidarit\u0101tes nodok\u013ca attiec\u012bbas ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli, k\u0101 ar\u012b tiesisk\u0101s pa\u013c\u0101v\u012bbas robe\u017eas kases apar\u0101tu re\u0123istr\u0101cijas liet\u0101s. Vienlaikus Sen\u0101ts krimin\u0101lliet\u0101..<\/p>\n","protected":false},"author":9,"featured_media":54534,"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-54533","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nodok\u013cu str\u012bdu tiesu prakse: marts 2026 | COBALT<\/title>\n<meta name=\"description\" content=\"Nodok\u013cu str\u012bdu tiesu prakse: marts 2026. News. Naujienos. Jaunumi. 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