{"id":54547,"date":"2026-04-09T10:02:57","date_gmt":"2026-04-09T07:02:57","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=54547"},"modified":"2026-04-09T11:56:40","modified_gmt":"2026-04-09T08:56:40","slug":"senats-soda-nauda-jasamazina-ja-tiek-samazinata-parada-summa","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/senats-soda-nauda-jasamazina-ja-tiek-samazinata-parada-summa\/","title":{"rendered":"Sen\u0101ts: soda nauda j\u0101samazina, ja tiek samazin\u0101ta par\u0101da summa"},"content":{"rendered":"<p><strong>Valsts ie\u0146\u0113mumu dienests audita laik\u0101 uz\u0146\u0113mumam nosaka papildus maks\u0101jamo nodokli, k\u0101 ar\u012b apr\u0113\u0137ina soda un nokav\u0113juma naudu, kas godpr\u0101t\u012bgi tiek samaks\u0101ta. Tom\u0113r v\u0113l\u0101k tiek pie\u0146emts l\u0113mums par nodok\u013ca par\u0101da summas samazin\u0101jumu. Vai \u0161\u0101d\u0101 gad\u012bjum\u0101 b\u016btu j\u0101samazina ar\u012b apr\u0113\u0137in\u0101t\u0101\u00a0 soda un nokav\u0113juma nauda? Lai ar\u012b jaut\u0101jums \u0161\u0137iet lo\u0123isks, \u0161is SIA \u201cMAXIMA Latvija\u201d str\u012bds ar Valsts ie\u0146\u0113mumu dienestu non\u0101ca Sen\u0101ta dienas k\u0101rt\u012bb\u0101. Sen\u0101ta atzi\u0146as ir b\u016btiskas uz\u0146\u0113mumiem l\u012bdz\u012bgos str\u012bdos.\u00a0\u00a0<\/strong><\/p>\n<p>2025.gada 28.mart\u0101 Latvijas Republikas Sen\u0101ta Administrat\u012bvo lietu departaments pasludin\u0101ja spriedumu liet\u0101 SKA-6\/2025.<\/p>\n<h3><strong>Lietas faktiskie apst\u0101k\u013ci<\/strong><\/h3>\n<p>Laik\u0101 no 2014.gada 21.augusta l\u012bdz 2015.gada 30.novembrim Valsts ie\u0146\u0113mumu dienests (VID) veica SIA \u201cMAXIMA Latvija&#8221; (MAXIMA) uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) auditu. Audita laik\u0101 VID cita starp\u0101 p\u0101rbaud\u012bja ar\u012b transfertcenu atbilst\u012bbu dar\u012bjumu tirgus cenai 2011.\u20132012.gad\u0101, konstat\u0113jot, ka MAXIMA nosl\u0113gtajos fran\u0161\u012bzes l\u012bgumos ar saist\u012btajiem uz\u0146\u0113mumiem noteikt\u0101 fran\u0161\u012bzes maksa neatbilda tirgus cenai.<\/p>\n<p>2015.gada 30.novembr\u012b VID pie\u0146\u0113ma l\u0113mumu samazin\u0101t MAXIMA deklar\u0113to dar\u012bjumu v\u0113rt\u012bbu par fran\u0161\u012bzes maks\u0101jumiem, nosakot papildu maks\u0101jumu valsts bud\u017eet\u0101:<\/p>\n<ul class=\"chevronCircle\">\n<li>UIN 1\u00a0664\u00a0474,02 eiro apm\u0113r\u0101;<\/li>\n<li>soda naudu 249\u00a0671,10 eiro apm\u0113r\u0101;<\/li>\n<li>nokav\u0113juma naudu 451\u00a0985,79 eiro apm\u0113r\u0101.<\/li>\n<\/ul>\n<p>MAXIMA l\u0113mumu apstr\u012bd\u0113ja, tom\u0113r VID to atst\u0101ja negroz\u012btu. L\u012bdz ar to l\u0113mums st\u0101j\u0101s sp\u0113k\u0101 un k\u013cuva neapstr\u012bdams.<\/p>\n<p>2015.gada 24.novembr\u012b (t\u0101tad pirms iepriek\u0161 aprakst\u012bt\u0101 l\u0113muma pie\u0146em\u0161anas) MAXIMA iesniedza VID pieteikumu ar l\u016bgumu uzs\u0101kt savstarp\u0113j\u0101s vieno\u0161an\u0101s proced\u016bru starp Latviju un Lietuvu par dar\u012bjumu v\u0113rt\u012bbas noteik\u0161anu atbilsto\u0161i 1990.gada 23.j\u016blija Konvencijai par nodok\u013cu dubult\u0101s uzlik\u0161anas nov\u0113r\u0161anu sakar\u0101 ar asoci\u0113to uz\u0146\u0113mumu pe\u013c\u0146as korekciju (<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/ALL\/?uri=celex:41990A0436\" target=\"_blank\" rel=\"noopener\">90\/436\/EEK<\/a>), un VID \u0161o proced\u016bru uzs\u0101ka.<\/p>\n<p>Starplaik\u0101 starp s\u0101kotn\u0113j\u0101 l\u0113muma pie\u0146em\u0161anu un savstarp\u0113j\u0101s vieno\u0161an\u0101s proced\u016bru MAXIMA godpr\u0101t\u012bgi pild\u012bja savas saist\u012bbas, noteiktaj\u0101 grafik\u0101 maks\u0101jot nodokli, soda un nokav\u0113juma naudu. 2019.gada 11.janv\u0101r\u012b ar VID \u0123ener\u0101ldirektora l\u0113mumu iepriek\u0161 piemin\u0113tais process nosl\u0113dz\u0101s. L\u0113mum\u0101 tika noteikts audit\u0101 apr\u0113\u0137in\u0101t\u0101 nodok\u013ca samazin\u0101jums:<\/p>\n<ul class=\"chevronCircle\">\n<li>368\u00a0184 eiro par 2011.gadu;<\/li>\n<li>405\u00a0332 eiro par 2012.gadu.<\/li>\n<\/ul>\n<p>\u0145emot v\u0113r\u0101 \u0161o l\u0113mumu, MAXIMA 2019.gada 16.janv\u0101r\u012b v\u0113rs\u0101s VID ar iesniegumu, l\u016bdzot atmaks\u0101t audit\u0101 apr\u0113\u0137in\u0101t\u0101 nodok\u013ca samazin\u0101juma summu, k\u0101 ar\u012b p\u0101rr\u0113\u0137in\u0101t un atmaks\u0101t nokav\u0113juma naudu, soda naudu un to palielin\u0101jumu. VID atmaks\u0101ja nodok\u013ca samazin\u0101jumu, tom\u0113r atteic\u0101s p\u0101rr\u0113\u0137in\u0101t un atmaks\u0101t nokav\u0113juma un soda naudu. VID l\u0113mums pamatots ar to, ka:<\/p>\n<ul class=\"chevronCircle\">\n<li>pirmk\u0101rt, audita l\u0113mums ir izpild\u012bts un k\u013cuvis neapstr\u012bdams;<\/li>\n<li>otrk\u0101rt, nodok\u013ca samazin\u0101\u0161anas l\u0113mums neatce\u013c l\u0113mumu par audita rezult\u0101tiem.<\/li>\n<\/ul>\n<p>MAXIMA, nepiekr\u012btot VID argument\u0101cijai, v\u0113rs\u0101s Administrat\u012bv\u0101 rajona ties\u0101 ar t\u0101du pa\u0161u l\u016bgumu k\u0101 2019.gada 16.janv\u0101ra iesniegum\u0101.<\/p>\n<p>Pirm\u0101s un otr\u0101s instances tiesa MAXIMA pieteikumu apmierin\u0101ja da\u013c\u0101. Piem\u0113ram, apgabaltiesa uzdeva VID izdot MAXIMA labv\u0113l\u012bgu administrat\u012bvo aktu, ar kuru audita l\u0113mum\u0101 noteikt\u0101 soda nauda un nokav\u0113juma nauda tiktu samazin\u0101ta proporcion\u0101li nodok\u013ca samazin\u0101\u0161anas l\u0113mum\u0101 noteiktajam nodok\u013ca samazin\u0101jumam, k\u0101 ar\u012b uzlika pien\u0101kumu atl\u012bdzin\u0101t juridisk\u0101s pal\u012bdz\u012bbas izdevumus, vienlaikus izbeidzot tiesved\u012bbu da\u013c\u0101 par konkr\u0113tu summu atmaksu, uzskatot, ka \u0161is jaut\u0101jums risin\u0101ms administrat\u012bv\u0101 akta izpildes stadij\u0101.<\/p>\n<p>Gan MAXIMA, gan VID par \u0161o spriedumu iesniedza kas\u0101cijas s\u016bdz\u012bbu.<\/p>\n<p class=\"articleQuote\">Ja tiek samazin\u0101ts maks\u0101jamais nodoklis, ir lo\u0123iski, ka samazin\u0101s ar\u012b maks\u0101jam\u0101 soda un nokav\u0113juma nauda<\/p>\n<h3><strong>Sen\u0101ta sniegt\u0101 ties\u012bbu normu interpret\u0101cija<\/strong><\/h3>\n<h4><span style=\"color: #9fffec;\"><strong>Nodok\u013ca samazin\u0101\u0161anas ietekme uz soda naudu<\/strong><\/span><\/h4>\n<p>K\u0101 nor\u0101d\u012bja Sen\u0101ts, galvenais MAXIMA pras\u012bjums bija audit\u0101 apr\u0113\u0137in\u0101t\u0101s nokav\u0113juma un soda naudas p\u0101rr\u0113\u0137in\u0101\u0161ana proporcion\u0101li ar nodok\u013ca samazin\u0101\u0161anas l\u0113mumu samazin\u0101tajam nodoklim un samaks\u0101to summu atmaksa. Proti, MAXIMA ieskat\u0101, ja tiek samazin\u0101ts maks\u0101jamais nodoklis, ir lo\u0123iski, ka samazin\u0101s ar\u012b maks\u0101jam\u0101 soda un nokav\u0113juma nauda.<\/p>\n<p>Sen\u0101ts non\u0101ca pie secin\u0101juma, ka, pie\u0146emot l\u0113mumu par apr\u0113\u0137in\u0101ta nodok\u013ca samazin\u0101jumu, VID faktiski bija veicis s\u0101kotn\u0113j\u0101 audita apr\u0113\u0137ina (administrat\u012bv\u0101 akta) tiesiskuma kontroli, jo konvencij\u0101 noteikt\u0101 proced\u016bra \u201cir tie\u0161i v\u0113rsta uz to, lai noskaidrotu, vai l\u012bgumsl\u0113dz\u0113jai valstij kori\u0123\u0113jot uz\u0146\u0113muma pe\u013c\u0146u, ir iev\u0113rotas starptautisk\u0101s ties\u012bbu normas&#8221;. T\u0101 k\u0101 nodoklis tika samazin\u0101ts, ar jaun\u0101ko l\u0113mumu iepriek\u0161\u0113jais l\u0113mums attiec\u012bgaj\u0101 da\u013c\u0101 tika atz\u012bts par prettiesisku.<\/p>\n<p>Balstoties \u0161aj\u0101 secin\u0101jum\u0101, Sen\u0101ts konstat\u0113ja, ka soda nauda un nokav\u0113juma nauda ir nesaraujami saist\u012bta ar pa\u0161u nodokli, t\u0101p\u0113c, neesot pa\u0161am nodoklim, to palik\u0161ana sp\u0113k\u0101 b\u016btu prettiesiska. T\u0101p\u0113c, samazinot \/ atce\u013cot nodok\u013ca apm\u0113ru, ir j\u0101samazina \/ j\u0101atce\u013c ar\u012b soda nauda un nokav\u0113juma nauda<strong>.\u00a0<\/strong>Sen\u0101ts t\u0101l\u0101k Spriedum\u0101 ar\u012b nor\u0101d\u012bja, ka VID ir pien\u0101kums uz likuma pamata nov\u0113rst audita l\u0113muma izpildes sekas, kas cita starp\u0101 ietver nokav\u0113juma naudas par atlikto maks\u0101jumu p\u0101rr\u0113\u0137in\u0101\u0161anu un atmaksu.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>K\u0101 j\u0101atmaks\u0101 p\u0101rmaks\u0101t\u0101s summas<\/strong><\/span><\/h4>\n<p>Otrk\u0101rt, Sen\u0101tam bija j\u0101noskaidro, k\u0101d\u0101 k\u0101rt\u012bb\u0101 risin\u0101ms jaut\u0101jums par proporcion\u0101li nodoklim samazin\u0101m\u0101s nokav\u0113juma naudas un soda naudas atmaksu konkr\u0113t\u0101s summ\u0101s. Proti, str\u012bdus jaut\u0101jums bija, vai piem\u0113rojams likuma \u201cPar nodok\u013ciem un nodev\u0101m&#8221;\u00a0<a href=\"https:\/\/likumi.lv\/ta\/id\/33946-par-nodokliem-un-nodevam#p28\" target=\"_blank\" rel=\"noopener\">28.panta<\/a>\u00a01.da\u013cas 1.teikums, kas nosaka:\u00a0<em>nodok\u013cu administr\u0101cijas nepareizi piedz\u012bto maks\u0101jumu summas atmaks\u0101 nodok\u013cu maks\u0101t\u0101jam 15 dienu laik\u0101 no dienas, kad st\u0101jies sp\u0113k\u0101 nodok\u013cu administr\u0101cijas l\u0113mums vai tiesas nol\u0113mums par nepareizi piedz\u012btu maks\u0101jumu.<\/em><\/p>\n<p>Lai atbild\u0113tu uz \u0161o jaut\u0101jumu, Sen\u0101tam bija j\u0101analiz\u0113 MAXIMA pras\u012bjuma b\u016bt\u012bba. Sen\u0101ts secin\u0101ja, ka l\u016bgums samazin\u0101t nokav\u0113juma naudu un soda naudu ir pras\u012bjums atcelt ar audita l\u0113mumu uzlikto tiesisko pien\u0101kumu. L\u012bdz ar to tas ir trakt\u0113jams k\u0101 pras\u012bjums par personai nelabv\u0113l\u012bga administrat\u012bv\u0101 akta atcel\u0161anu.<\/p>\n<p>T\u0101 k\u0101 MAXIMA nev\u0113l\u0113j\u0101s dibin\u0101t jaunas tiesisk\u0101s attiec\u012bbas, bet gan groz\u012bt jau past\u0101vo\u0161as tiesisk\u0101s attiec\u012bbas, jaut\u0101jums par nokav\u0113juma un soda naudas atmaksu ir risin\u0101ms izpildes ietvaros.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Par neapstr\u012bdama administrat\u012bv\u0101 akta p\u0101rskat\u012b\u0161anu<\/strong><\/span><\/h4>\n<p>Sprieduma nosl\u0113dzo\u0161aj\u0101 da\u013c\u0101 Sen\u0101ts analiz\u0113ja jaut\u0101jumu par atmaks\u0101jamo summu palielin\u0101juma atmaksu. Proti, MAXIMA, v\u0113r\u0161oties rajona ties\u0101, v\u0113l\u0113j\u0101s sa\u0146emt nodok\u013ca, saist\u012bb\u0101 ar to apr\u0113\u0137in\u0101t\u0101s nokav\u0113juma naudas un soda naudas, k\u0101 ar\u012b nokav\u0113juma naudas, kas apr\u0113\u0137in\u0101ta par atlikto maks\u0101jumu, v\u0113rt\u012bbas krituma atl\u012bdzin\u0101\u0161anu. Rajona tiesa \u0161o l\u016bgumu jau bija apmierin\u0101jusi, tom\u0113r apgabaltiesa to izskat\u012bja apel\u0101cijas k\u0101rt\u012bb\u0101, pat ja liet\u0101 vald\u012bja vienpr\u0101t\u012bba, ka \u0161\u0101ds spriedum\u0101 iek\u013cautais l\u0113mums nav p\u0101rs\u016bdzams.<\/p>\n<p>\u0145emot v\u0113r\u0101 min\u0113to, Sen\u0101ts nor\u0101d\u012bja, ka apgabaltiesai \u0161aj\u0101 da\u013c\u0101 bija j\u0101izbeidz apel\u0101cijas tiesved\u012bba par rajona tiesas spriedum\u0101 iek\u013cauto l\u0113mumu, kas pie\u0146emts administrat\u012bv\u0101 akta izpildes liet\u0101.<\/p>\n<h4><span style=\"color: #9fffec;\"><strong>Uz\u0146\u0113mumiem noder\u012bgas atzi\u0146as<\/strong><\/span><\/h4>\n<p>Pirmk\u0101rt, ja v\u0113l\u0101k tiek konstat\u0113ts, ka audit\u0101 apr\u0113\u0137in\u0101tais nodoklis ir bijis p\u0101rlieku liels un tas tiek samazin\u0101ts, tad proporcion\u0101li j\u0101samazina ar\u012b ar \u0161o nodokli saist\u012bt\u0101 soda nauda un nokav\u0113juma nauda.<\/p>\n<p>Otrk\u0101rt, pat ja s\u0101kotn\u0113jais audita l\u0113mums ir k\u013cuvis neapstr\u012bdams, tas nenoz\u012bm\u0113, ka t\u0101 sekas nevar tikt p\u0101rskat\u012btas, ja v\u0113l\u0101k par\u0101d\u0101s jauni tiesiski vai faktiski apst\u0101k\u013ci, kas ietekm\u0113 ar \u0161o l\u0113mumu nodibin\u0101t\u0101s tiesisk\u0101s attiec\u012bbas.<\/p>\n<p>Tre\u0161k\u0101rt, jaut\u0101jumi par p\u0101rmaks\u0101to summu atmaksu bie\u017ei vien risin\u0101mi administrat\u012bv\u0101 akta izpildes stadij\u0101, nevis pa\u0161\u0101 tiesved\u012bb\u0101 par administrat\u012bv\u0101 akta atcel\u0161anu.<\/p>\n<p>\u0160\u012bs atzi\u0146as var b\u016bt \u012bpa\u0161i noz\u012bm\u012bgas uz\u0146\u0113mumiem situ\u0101cij\u0101s, kad p\u0113c nodok\u013cu audita rezult\u0101tu p\u0101rskat\u012b\u0161anas rodas jaut\u0101jums par p\u0101rmaks\u0101to nodok\u013cu vai ar tiem saist\u012bto maks\u0101jumu atg\u016b\u0161anu.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Valsts ie\u0146\u0113mumu dienests audita laik\u0101 uz\u0146\u0113mumam nosaka papildus maks\u0101jamo nodokli, k\u0101 ar\u012b apr\u0113\u0137ina soda un nokav\u0113juma naudu, kas godpr\u0101t\u012bgi tiek samaks\u0101ta. Tom\u0113r v\u0113l\u0101k tiek pie\u0146emts l\u0113mums par nodok\u013ca par\u0101da summas samazin\u0101jumu. Vai \u0161\u0101d\u0101 gad\u012bjum\u0101 b\u016btu j\u0101samazina ar\u012b apr\u0113\u0137in\u0101t\u0101\u00a0 soda un..<\/p>\n","protected":false},"author":10,"featured_media":54549,"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-54547","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>Sen\u0101ts: soda nauda j\u0101samazina, ja tiek samazin\u0101ta par\u0101da summa | COBALT<\/title>\n<meta name=\"description\" content=\"Valsts ie\u0146\u0113mumu dienests audita laik\u0101 uz\u0146\u0113mumam nosaka papildus maks\u0101jamo nodokli, k\u0101 ar\u012b apr\u0113\u0137ina soda un nokav\u0113juma naudu, kas godpr\u0101t\u012bgi tiek samaks\u0101ta. Tom\u0113r v\u0113l\u0101k tiek pie\u0146emts l\u0113mums par nodok\u013ca par\u0101da summas samazin\u0101jumu. Vai \u0161\u0101d\u0101 gad\u012bjum\u0101 b\u016btu j\u0101samazina ar\u012b apr\u0113\u0137in\u0101t\u0101\u00a0 soda un nokav\u0113juma nauda? Lai ar\u012b jaut\u0101jums \u0161\u0137iet lo\u0123isks, \u0161is SIA \u201cMAXIMA Latvija\u201d str\u012bds ar Valsts ie\u0146\u0113mumu dienestu non\u0101ca Sen\u0101ta dienas k\u0101rt\u012bb\u0101. Sen\u0101ta atzi\u0146as ir b\u016btiskas uz\u0146\u0113mumiem l\u012bdz\u012bgos str\u012bdos.\u00a0\u00a02025.gada 28.mart\u0101 Latvijas Republikas Sen\u0101ta Administrat\u012bvo lietu departaments pasludin\u0101ja spriedumu liet\u0101 SKA-6\/2025.\" \/>\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\/senats-soda-nauda-jasamazina-ja-tiek-samazinata-parada-summa\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sen\u0101ts: soda nauda j\u0101samazina, ja tiek samazin\u0101ta par\u0101da summa | COBALT\" \/>\n<meta property=\"og:description\" content=\"Valsts ie\u0146\u0113mumu dienests audita laik\u0101 uz\u0146\u0113mumam nosaka papildus maks\u0101jamo nodokli, k\u0101 ar\u012b apr\u0113\u0137ina soda un nokav\u0113juma naudu, kas godpr\u0101t\u012bgi tiek samaks\u0101ta. Tom\u0113r v\u0113l\u0101k tiek pie\u0146emts l\u0113mums par nodok\u013ca par\u0101da summas samazin\u0101jumu. Vai \u0161\u0101d\u0101 gad\u012bjum\u0101 b\u016btu j\u0101samazina ar\u012b apr\u0113\u0137in\u0101t\u0101\u00a0 soda un nokav\u0113juma nauda? Lai ar\u012b jaut\u0101jums \u0161\u0137iet lo\u0123isks, \u0161is SIA \u201cMAXIMA Latvija\u201d str\u012bds ar Valsts ie\u0146\u0113mumu dienestu non\u0101ca Sen\u0101ta dienas k\u0101rt\u012bb\u0101. 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