{"id":55164,"date":"2026-05-14T10:08:56","date_gmt":"2026-05-14T07:08:56","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=55164"},"modified":"2026-05-14T10:10:49","modified_gmt":"2026-05-14T07:10:49","slug":"vai-vid-ir-jaatlidzina-zaudejumi-ja-audits-tiek-nepamatoti-novilcinats","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/vai-vid-ir-jaatlidzina-zaudejumi-ja-audits-tiek-nepamatoti-novilcinats\/","title":{"rendered":"Vai VID ir j\u0101atl\u012bdzina zaud\u0113jumi, ja audits tiek nepamatoti novilcin\u0101ts?"},"content":{"rendered":"

Valsts p\u0101rvaldes prettiesiska r\u012bc\u012bba pati par sevi negarant\u0113 atl\u012bdzin\u0101jumu piln\u0101 apm\u0113r\u0101. Atraut\u0101s pe\u013c\u0146as, nemantisk\u0101 kait\u0113juma un juridisko izdevumu atl\u012bdzin\u0101\u0161ana prasa pier\u0101d\u012bt gan kait\u0113juma es\u012bbu, gan t\u0101 c\u0113lo\u0146sakar\u012bbu ar iest\u0101des r\u012bc\u012bbu. Liet\u0101 A420177323 Administrat\u012bv\u0101 apgabaltiesa preciz\u0113ja, k\u0101dos gad\u012bjumos \u0161ie pras\u012bjumi ir pamatoti.<\/strong><\/p>\n

Lietas b\u016bt\u012bba<\/strong><\/span><\/h4>\n

Valsts ie\u0146\u0113mumu dienests (VID) laika posm\u0101 no 2019.gada oktobra l\u012bdz 2021.gada septembrim veica pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) auditu. T\u0101 rezult\u0101t\u0101 ar s\u0101kotn\u0113jo VID l\u0113mumu uz\u0146\u0113mumam tika papildus apr\u0113\u0137in\u0101ts PVN, soda nauda un nokav\u0113juma nauda. Vienlaikus VID piem\u0113roja nodro\u0161in\u0101juma l\u012bdzek\u013cus\u00a0\u2013 ierakst\u012bja \u0137\u012blas atz\u012bmi zemesgr\u0101mat\u0101, aizliedza izmai\u0146u re\u0123istr\u0101ciju komercre\u0123istr\u0101 un komerc\u0137\u012blu re\u0123istr\u0113\u0161anu.<\/p>\n

2022.gada janv\u0101r\u012b VID \u0123ener\u0101ldirektors l\u0113mumu par nodok\u013cu audita rezult\u0101tiem atc\u0113la, atz\u012bstot, ka liet\u0101 eso\u0161ie pier\u0101d\u012bjumi nav pietiekami, lai secin\u0101tu uz\u0146\u0113muma apzin\u0101tu piedal\u012b\u0161anos nodok\u013cu samazin\u0101\u0161anas pl\u0101n\u0101.<\/p>\n

\u012apa\u0161u noz\u012bmi liet\u0101 ieguva apst\u0101klis, ka neilgi p\u0113c audita uzs\u0101k\u0161anas no uz\u0146\u0113muma valdes locek\u013ca tika piepras\u012bts kukulis, solot ietekm\u0113t audita izn\u0101kumu. Par \u0161o faktu tika ierosin\u0101ts krimin\u0101lprocess. Uz\u0146\u0113mums apgalvoja, ka turpm\u0101k\u0101 VID r\u012bc\u012bba audita gait\u0101 bijusi atrieb\u012bga un m\u0113r\u0137tiec\u012bgi v\u0113rsta uz uz\u0146\u0113muma darb\u012bbas apgr\u016btin\u0101\u0161anu.<\/p>\n

Uzskatot, ka VID darb\u012bbu rezult\u0101t\u0101 tam nodar\u012bts mantiskais un nemantiskais kait\u0113jums, uz\u0146\u0113mums v\u0113rs\u0101s ties\u0101 ar l\u016bgumu atl\u012bdzin\u0101t atrauto pe\u013c\u0146u 1\u00a0500\u00a0000\u00a0eiro apm\u0113r\u0101, juridiskos izdevumus 42\u00a0803\u00a0eiro apm\u0113r\u0101 un nemantisko kait\u0113jumu 10\u00a0000\u00a0eiro apm\u0113r\u0101. Pirm\u0101s instances tiesa pras\u012bjumu apmierin\u0101ja tikai da\u013c\u0113ji.<\/p>\n

Tiesas secin\u0101jumi<\/strong><\/span><\/h4>\n

Administrat\u012bv\u0101 apgabaltiesa (Tiesa) \u0161aj\u0101 liet\u0101 izv\u0113rt\u0113ja audita procesa norisi, t\u0101 ilgumu un piem\u0113roto nodro\u0161in\u0101juma l\u012bdzek\u013cu pamatot\u012bbu, k\u0101 ar\u012b to ietekmi uz uz\u0146\u0113muma saimniecisko darb\u012bbu. Spriedum\u0101 analiz\u0113ts, vai VID bija savlaic\u012bgi p\u0101rbaud\u012bjis b\u016btiskos apst\u0101k\u013cus un vai tam bija pietiekams pamats turpin\u0101t ierobe\u017eojo\u0161u l\u012bdzek\u013cu piem\u0113ro\u0161anu pirms gal\u012bg\u0101 audita l\u0113muma pie\u0146em\u0161anas. Tiesa atsevi\u0161\u0137i v\u0113rt\u0113ja ar\u012b atraut\u0101s pe\u013c\u0146as pier\u0101d\u012b\u0161anas jaut\u0101jumus, nemantisk\u0101 kait\u0113juma konstat\u0113\u0161anas pamatot\u012bbu un juridisko izdevumu atl\u012bdzin\u0101\u0161anu.<\/p>\n

Audita procesa v\u0113rt\u0113jums<\/strong><\/span><\/h4>\n

Tiesa atzina, ka audita ilgums un piem\u0113rotie nodro\u0161in\u0101juma l\u012bdzek\u013ci kopum\u0101 ietekm\u0113ja uz\u0146\u0113muma saimniecisko darb\u012bbu. Spriedum\u0101 uzsv\u0113rts, ka p\u0113c 90\u00a0dienu perioda jau vajadz\u0113ja b\u016bt ieg\u016btiem p\u0101rliecino\u0161iem pier\u0101d\u012bjumiem, kas vismaz pirm\u0161\u0137ietami apstiprina gaid\u0101mo nodok\u013cu uzr\u0113\u0137inu konkr\u0113t\u0101 apm\u0113r\u0101, lai var\u0113tu turpm\u0101k piem\u0113rot izpildes nodro\u0161in\u0101juma l\u012bdzek\u013cus. Pret\u0113j\u0101 gad\u012bjum\u0101 VID j\u0101r\u0113\u0137in\u0101s, ka b\u016bs j\u0101atl\u012bdzina nepamatotas saimniecisk\u0101s darb\u012bbas ierobe\u017eo\u0161anas rad\u012bt\u0101s sekas.<\/p>\n

Tas, ka noz\u012bm\u012bgu faktu p\u0101rbaude ir uzs\u0101kta vair\u0101k nek\u0101 gadu p\u0113c audita s\u0101kuma, nor\u0101da, ka VID audita proces\u0101 nav darbojies m\u0113r\u0137tiec\u012bgi un ir pie\u013c\u0101vis b\u016btisku kav\u0113\u0161anos<\/p>\n

B\u016btisku kritiku Tiesa velt\u012bja VID darb\u012bbu sec\u012bbai. Spriedum\u0101 nor\u0101d\u012bts, ka VID vair\u0101kk\u0101rt ir piepras\u012bjis zi\u0146as It\u0101lijas nodok\u013cu administr\u0101cijai un cit\u0101m \u0101rvalstu nodok\u013cu administr\u0101cij\u0101m, ta\u010du taj\u0101 pa\u0161\u0101 laik\u0101 ilgsto\u0161i nebija analiz\u0113jis pre\u010du kust\u012bbu, proti, nepiepras\u012bja inform\u0101ciju no pre\u010du transport\u0113\u0161an\u0101 iesaist\u012btajiem uz\u0146\u0113mumiem. Tiesa ar\u012b nor\u0101d\u012bja, ka VID inform\u0101ciju par b\u016btiskiem apst\u0101k\u013ciem vajadz\u0113ja ieg\u016bt jau pa\u0161\u0101 audita s\u0101kum\u0101. Tas, ka noz\u012bm\u012bgu faktu p\u0101rbaude ir uzs\u0101kta vair\u0101k nek\u0101 gadu p\u0113c audita s\u0101kuma, nor\u0101da, ka VID audita proces\u0101 nav darbojies m\u0113r\u0137tiec\u012bgi un ir pie\u013c\u0101vis b\u016btisku kav\u0113\u0161anos.<\/p>\n

Tiesas v\u0113rt\u0113jum\u0101 situ\u0101cij\u0101, kad auditors kav\u0113jas ar lietas izn\u0101kum\u0101 b\u016btiskas inform\u0101cijas p\u0101rbaudi, VID ir j\u0101iev\u0113ro \u012bpa\u0161a piesardz\u012bba nodro\u0161in\u0101juma l\u012bdzek\u013cu izv\u0113l\u0113. Nosl\u0113dzoties 90\u00a0dienu termi\u0146am p\u0113c audita uzs\u0101k\u0161anas (neatkar\u012bgi no t\u0101, ka VID izsl\u0113dz periodus no \u0161\u012b laika posma), izpildes nodro\u0161in\u0101juma l\u012bdzek\u013cu piem\u0113ro\u0161ana ir pie\u013caujama tikai tad, ja audit\u0101 jau ir ieg\u016bta p\u0101rliecino\u0161a inform\u0101cija par gaid\u0101m\u0101 nodok\u013cu uzr\u0113\u0137ina apm\u0113ru. Ties\u012bbu norm\u0101 paredz\u0113t\u0101s 90\u00a0dienas VID ir j\u0101izmanto m\u0113r\u0137tiec\u012bgi. Inform\u0101cijas piepras\u012b\u0161ana \u0101rvalstu nodok\u013cu administr\u0101cijai neatbr\u012bvo VID no pien\u0101kuma \u0161aj\u0101 period\u0101 noskaidrot visus p\u0101r\u0113jos apst\u0101k\u013cus, kam var b\u016bt iz\u0161\u0137iro\u0161a noz\u012bme lietas izn\u0101kum\u0101. Ja tas netiek dar\u012bts, VID vismaz ir j\u0101atturas no nodro\u0161in\u0101juma l\u012bdzek\u013cu piem\u0113ro\u0161anas (atsevi\u0161\u0137i b\u016btu v\u0113rt\u0113jamas situ\u0101cijas, kur\u0101s konstat\u0113jami apst\u0101k\u013ci, kas liecina par nodok\u013cu maks\u0101t\u0101ja r\u012bc\u012bbu, sl\u0113pjot savu mantu).<\/p>\n

Nodro\u0161in\u0101juma l\u012bdzek\u013cu nesam\u0113r\u012bgums<\/strong><\/span><\/h4>\n

Tiesa atzina, ka VID pie\u013c\u0101vis vair\u0101kus nesam\u0113r\u012bgus ierobe\u017eojumus, atsakot at\u013cauju re\u0123istr\u0113t komerc\u0137\u012blu un uzdodot pieteic\u0113ja dar\u012bjuma partneriem p\u0101rskait\u012bt tam pien\u0101ko\u0161\u0101s naudas summas VID.<\/p>\n

Tiesas ieskat\u0101 VID ir j\u0101sp\u0113j no\u0161\u0137irt situ\u0101cijas, kur\u0101s persona v\u0113las izvair\u012bties no nodok\u013cu samaksas, no t\u0101d\u0101m, kas p\u0113c b\u016bt\u012bbas ir v\u0113rstas uz uz\u0146\u0113m\u0113jdarb\u012bbas turpm\u0101ku att\u012bst\u012bbu. J\u0101nor\u0101da, ka uz\u0146\u0113muma saimniecisk\u0101s darb\u012bbas nevajadz\u012bga ierobe\u017eo\u0161ana, kas sal\u012bdzino\u0161i \u0101tri var izrais\u012bt saimniecisk\u0101s darb\u012bbas samazin\u0101\u0161anos vai maks\u0101tnesp\u0113ju, br\u012bd\u012b, kad VID nav pat pie\u0146\u0113mis s\u0101kotn\u0113jo l\u0113mumu, ir v\u0113rt\u0113jama k\u0101 b\u016btisks p\u0101rk\u0101pums. \u0160\u0101da pieeja kopum\u0101 nav v\u0113rsta uz valsts bud\u017eeta intere\u0161u nodro\u0161in\u0101\u0161anu.<\/p>\n

Korupcijas riska nov\u0113rt\u0113jums<\/strong><\/span><\/h4>\n

Tiesa atzina par pier\u0101d\u012btu faktu, ka ar auditu cie\u0161i saist\u012btas personas prettiesisk\u0101 k\u0101rt\u0101 piepras\u012bja no uz\u0146\u0113muma naudas l\u012bdzek\u013cus, un nor\u0101d\u012bja\u00a0\u2013 lai ar\u012b VID tie\u0161i neatbild par citu personu krimin\u0101ltiesisk\u0101m darb\u012bb\u0101m, pieejam\u0101 inform\u0101cija \u013cauj ticami pie\u0146emt, ka tie\u0161i VID darbinieki ir sniegu\u0161i inform\u0101ciju par auditu t\u0101m person\u0101m, kuras veica prettiesiskas darb\u012bbas pret uz\u0146\u0113muma amatperson\u0101m.<\/p>\n

Par inform\u0101cijas prettiesisku izpau\u0161anu civiltiesiski (zaud\u0113jumu atl\u012bdzin\u0101\u0161anas kontekst\u0101) atbild\u012bba iest\u0101jas ar\u012b VID. J\u0101\u0146em v\u0113r\u0101, ka mantisk\u0101 un nemantisk\u0101 kait\u0113juma atl\u012bdzin\u0101\u0161anai, pat ja t\u0101 tiek v\u0113rt\u0113ta administrat\u012bv\u0101 procesa ietvaros, tiek piem\u0113roti civilties\u012bbu principi. Saska\u0146\u0101 ar Civillikuma\u00a01782.pantu<\/a>,\u00a0ja k\u0101ds nepiegrie\u017e vajadz\u012bgo uzman\u012bbu, izv\u0113loties kalpot\u0101jus un citus darbiniekus un nep\u0101rliecin\u0101s papriek\u0161 par vi\u0146u sp\u0113j\u0101m un noder\u012bbu izpild\u012bt vi\u0146iem uzliekamos pien\u0101kumus, tad vi\u0146\u0161 atbild par zaud\u0113jumiem, ko vi\u0146i ar to nodar\u012bju\u0161i tre\u0161ajai personai<\/em>.<\/p>\n

Atraut\u0101 pe\u013c\u0146a<\/strong><\/span><\/h4>\n

Pieteic\u0113js pras\u012bja atl\u012bdzin\u0101t 1\u00a0500\u00a0000\u00a0eiro atrauto pe\u013c\u0146u, apgalvojot, ka VID piem\u0113roto nodro\u0161in\u0101juma l\u012bdzek\u013cu d\u0113\u013c nav nosl\u0113gts pieg\u0101des l\u012bgums ar k\u0101du Francijas uz\u0146\u0113mumu. Tiesa nor\u0101d\u012bja, ka atraut\u0101s pe\u013c\u0146as atl\u012bdzin\u0101\u0161anai nedr\u012bkst b\u016bt \u0161aubu vai vismaz j\u0101b\u016bt pier\u0101d\u012btam l\u012bdz tiesisku pier\u0101d\u012bjumu ticam\u012bbas pak\u0101pei, ka pe\u013c\u0146as atr\u0101vums radies tie\u0161i iest\u0101des r\u012bc\u012bbas d\u0113\u013c. Uz\u0146\u0113mumam konkr\u0113ti bija j\u0101pier\u0101da, ka tas atteic\u0101s no sadarb\u012bbas un galvenais iemesls bija tie\u0161i VID r\u012bc\u012bba.<\/p>\n

Pat ja valsts iest\u0101de ir r\u012bkojusies prettiesiski, tas autom\u0101tiski negarant\u0113 uz\u0146\u0113mumam zaud\u0113jumu atl\u012bdzin\u0101jumu par iest\u0101des r\u012bc\u012bbu<\/p>\n

Tiesu praks\u0113 ir atz\u012bts\u00a0\u2013 kreditoram (pras\u012bt\u0101jam) ir j\u0101pier\u0101da c\u0113lo\u0146sakar\u012bba starp to, ka pe\u013c\u0146a tika zaud\u0113ta tie\u0161i par\u0101dnieka darb\u012bbas d\u0113\u013c un ka tie\u0161i t\u0101 ir rad\u012bjusi kreditoram galvenos jeb pamata zaud\u0113jumus. Turkl\u0101t ir svar\u012bgi pier\u0101d\u012bt, ka pe\u013c\u0146as atr\u0101vums ir re\u0101ls,\u00a0\u2013 \u0161im nol\u016bkam var izmantot visus tiesisk\u0101s pier\u0101d\u012b\u0161anas l\u012bdzek\u013cus. P\u0101rbaudot sagaid\u0101m\u0101s pe\u013c\u0146as atr\u0101vuma apr\u0113\u0137inu, tiesai ir j\u0101v\u0113rt\u0113 pier\u0101d\u012bjumi, kas to pamato, taj\u0101 skait\u0101 ar\u012b gr\u0101matved\u012bbas pirmdokumenti (skat. Sen\u0101ta 2020.gada 27.maija spriedumu liet\u0101 SKC\u2010309\/2020). Izskat\u0101maj\u0101 liet\u0101 pieteic\u0113js \u0161os faktus nepier\u0101d\u012bja.<\/p>\n

Tiesa nor\u0101d\u012bja, ka t\u0101 pieteic\u0113ja r\u012bc\u012bbu pier\u0101d\u012bjuma snieg\u0161an\u0101 nov\u0113rt\u0113ja k\u0101 apzin\u0101ti izvair\u012bgu, proti, uz\u0146\u0113mums ar\u012b p\u0113c atk\u0101rtotiem uzaicin\u0101jumiem Tiesai t\u0101 ar\u012b nesniedza pier\u0101d\u012bjumus par to, k\u0101 nosl\u0113dz\u0101s sarakste par dal\u012bbu konkurs\u0101 2021.gada apr\u012bl\u012b, kur\u0101 Francijas uz\u0146\u0113mums pieteic\u0113ju bija uzaicin\u0101jis piedal\u012bties un tas ar\u012b piedal\u012bj\u0101s. Izv\u0113rt\u0113jot uz\u0146\u0113muma paskaidrojumus, secin\u0101ms, ka tas pier\u0101d\u012bjumus sniedzis selekt\u012bvi. Turkl\u0101t jau iesniegtie pier\u0101d\u012bjumi nor\u0101da uz vair\u0101k\u0101m pretrun\u0101m saist\u012bb\u0101 ar paskaidrojumiem par sadarb\u012bbas p\u0101rtrauk\u0161anu.<\/p>\n

Tiesa pras\u012bjumu par atraut\u0101s pe\u013c\u0146as 1 500 000 eiro apm\u0113r\u0101 atl\u012bdzin\u0101\u0161anu noraid\u012bja piln\u012bb\u0101.<\/p>\n

Nemantiskais kait\u0113jums<\/strong><\/span><\/h4>\n

At\u0161\u0137ir\u012bb\u0101 no atraut\u0101s pe\u013c\u0146as, nemantisk\u0101 kait\u0113juma pier\u0101d\u012b\u0161anas standarts ir zem\u0101ks. Pier\u0101d\u012bjumu iesnieg\u0161ana par nemantisk\u0101 kait\u0113juma es\u012bbu noteikti nav uzskat\u0101ma par \u0161\u0101du zaud\u0113jumu atz\u012b\u0161anas nosac\u012bjumu, tom\u0113r pras\u012bt\u0101jam ir vismaz j\u0101pier\u0101da, ka attiec\u012bg\u0101s iest\u0101des r\u012bc\u012bba var\u0113ja tam izrais\u012bt \u0161\u0101du kait\u0113jumu. Tiesa ar\u012b uzsv\u0113ra, ka publisk\u0101s varas rad\u012bta prettiesiska vai nepamatota ilgsto\u0161a tiesisk\u0101 nenoteikt\u012bba pati par sevi rada nelabv\u0113l\u012bgas sekas. Personai ir ties\u012bbas uz dro\u0161\u012bbu, kas ietver ne tikai fizisko, bet ar\u012b fiziski netveramo aspektu. T\u0101d\u0113j\u0101di personas dro\u0161\u012bbas j\u0113dziens aptver ar\u012b ikdienas paredzam\u012bbas aspektu, ko cita starp\u0101 ietekm\u0113 personas tiesiskais st\u0101voklis (skat. Sen\u0101ta 2025.gada 17.janv\u0101ra spriedumu liet\u0101 SKA-144\/2025).<\/p>\n

Pamatojot nemantisk\u0101 kait\u0113juma es\u012bbu konkr\u0113taj\u0101 liet\u0101, Tiesa nor\u0101d\u012bja uz piem\u0113roto nodro\u0161in\u0101juma l\u012bdzek\u013cu un audita procesa ietekmi. \u0145emot v\u0113r\u0101 uz\u0146\u0113mumam piem\u0113rotos nodro\u0161in\u0101juma l\u012bdzek\u013cus, tostarp izdarot ierakstus publiskos re\u0123istros, par ticamu ir atz\u012bstams pie\u0146\u0113mums, ka citi sadarb\u012bbas partneri var\u0113ja ieg\u016bt inform\u0101ciju par audita procesa es\u012bbu, kas savuk\u0101rt var\u0113ja ietekm\u0113t sadarb\u012bbu. Turkl\u0101t Tiesa atzina\u00a0\u2013 neatkar\u012bgi no t\u0101, k\u0101di mot\u012bvi bija konkr\u0113tiem darbiniekiem, kop\u0113jais l\u0113mumu pie\u0146em\u0161anas process \u201cneitr\u0101lam nov\u0113rot\u0101jam\u201d var rad\u012bt priek\u0161statu par p\u0101rlieku subjekt\u012bvu VID darbinieku r\u012bc\u012bbu. Proti, ka tie subjekt\u012bvu apsv\u0113rumu d\u0113\u013c cen\u0161as pan\u0101kt uz\u0146\u0113muma saimniecisk\u0101s darb\u012bbas p\u0101rtrauk\u0161anu un maks\u0101tnesp\u0113ju v\u0113l pirms s\u0101kotn\u0113j\u0101 l\u0113muma pie\u0146em\u0161anas.<\/p>\n

Apkopojot min\u0113to, Tiesa secin\u0101ja, ka kait\u0113juma apm\u0113ru galvenok\u0101rt nosaka ilgsto\u0161\u0101 nenoteikt\u012bba saist\u012bb\u0101 ar audita procesa ilgumu un piem\u0113rotajiem nodro\u0161in\u0101juma l\u012bdzek\u013ciem. Vienlaikus Tiesa neatzina nemantisko kait\u0113jumu par smagu, \u0146emot v\u0113r\u0101, ka situ\u0101cija liel\u0101 m\u0113r\u0101 tika atjaunota ar audita l\u0113muma atcel\u0161anu un zaud\u0113jumu atl\u012bdzin\u0101\u0161anu, k\u0101 ar\u012b citus lietas apst\u0101k\u013cus. T\u0101d\u0113\u013c pras\u012bjums par nemantisk\u0101 kait\u0113juma atl\u012bdzin\u0101\u0161anu tika apmierin\u0101ts da\u013c\u0113ji.<\/p>\n

Juridiskie izdevumi<\/strong><\/span><\/h4>\n

Tiesa nor\u0101d\u012bja, ka atk\u0101pe no\u00a0Ministru kabineta (MK) noteikumos Nr.1493<\/a>\u00a0\u201cNoteikumi par valsts nodro\u0161in\u0101t\u0101s juridisk\u0101s pal\u012bdz\u012bbas apjomu, samaksas apm\u0113ru, atl\u012bdzin\u0101majiem izdevumiem un to izmaksas k\u0101rt\u012bbu\u201d paredz\u0113tajiem ierobe\u017eojumiem pie\u013caujama tikai iz\u0146\u0113muma gad\u012bjum\u0101. Saska\u0146\u0101 ar Valsts p\u0101rvaldes iest\u0101\u017eu nodar\u012bto zaud\u0113jumu atl\u012bdzin\u0101\u0161anas likuma\u00a012.panta<\/a>\u00a03.1<\/sup>da\u013cu iest\u0101de vai tiesa var noteikt atl\u012bdzin\u0101mo izdevumu apm\u0113ru, kas p\u0101rsniedz normat\u012bvajos aktos noteikto apm\u0113ru, ja \u0161ie izdevumi ir biju\u0161i objekt\u012bvi nepiecie\u0161ami. Vienlaikus atk\u0101pe ir paredz\u0113ta tikai k\u0101 iz\u0146\u0113mums, proti, t\u0101 ir j\u0101pamato, iev\u0113rojot MK noteikumu Nr.1493 regul\u0113jum\u0101 ietverto metodolo\u0123iju.<\/p>\n

Atraut\u0101 pe\u013c\u0146a ir visgr\u016bt\u0101k pier\u0101d\u0101mais pras\u012bjuma veids. Nepietiek ar to, ka uz\u0146\u0113mums apr\u0113\u0137ina, cik tas var\u0113tu b\u016bt nopeln\u012bjis,\u00a0\u2013 ir j\u0101pier\u0101da, ka tie\u0161i iest\u0101des r\u012bc\u012bba liedza nosl\u0113gt konkr\u0113tu dar\u012bjumu<\/p>\n

Konkr\u0113taj\u0101 liet\u0101 Tiesa secin\u0101ja, ka juridiskie izdevumi bija objekt\u012bvi nepiecie\u0161ami, uzsverot, ka tiesai nav saisto\u0161i personas faktiskie izdevumi. Noz\u012bme ir tam, k\u0101das darb\u012bbas bija objekt\u012bvi nepiecie\u0161amas rezult\u0101ta sasnieg\u0161anai. Tiesa atzina, ka\u00a0MK noteikumos Nr.1493<\/a>\u00a0paredz\u0113tie ierobe\u017eojo\u0161ie lielumi ir palielin\u0101mi piecas reizes, jo VID darb\u012bbas un bezdarb\u012bba b\u016btiski sare\u017e\u0123\u012bja procesu, objekt\u012bvi palielinot nepiecie\u0161amo juridisk\u0101s pal\u012bdz\u012bbas apjomu.<\/p>\n

Tiesa \u0146\u0113ma v\u0113r\u0101, ka VID (ar\u012b atsevi\u0161\u0137u darbinieku) darb\u012bbas un ar\u012b bezdarb\u012bba b\u016btiski sare\u017e\u0123\u012bja procesu, t\u0101d\u0113\u013c taj\u0101 objekt\u012bvi bija nepiecie\u0161ams piesaist\u012bt augsta l\u012bme\u0146a speci\u0101listus. Turkl\u0101t VID pie\u013caut\u0101s k\u013c\u016bdas potenci\u0101li var\u0113ja izrais\u012bt uz\u0146\u0113muma maks\u0101tnesp\u0113ju, t\u0101d\u0113\u013c ir pamatoti, ka uz\u0146\u0113mums iev\u0113rojamus l\u012bdzek\u013cus ieguld\u012bja juridisk\u0101s pal\u012bdz\u012bbas pakalpojumu apmaks\u0101.<\/p>\n

L\u012bdz ar to pras\u012bjums par juridisko izdevumu atl\u012bdzin\u0101\u0161anu netika apmierin\u0101ts piln\u0101 apm\u0113r\u0101, jo tiesa atzina, ka atl\u012bdzin\u0101mi ir nevis visi pieteic\u0113jas faktiski samaks\u0101tie juridiskie izdevumi, bet tikai tie izdevumi, kas konkr\u0113tajos apst\u0101k\u013cos bija objekt\u012bvi nepiecie\u0161ami un sam\u0113r\u012bgi.<\/p>\n

Atzi\u0146as<\/strong><\/span><\/h4>\n

\u0160\u012b lieta apliecina\u00a0\u2013 pat ja valsts iest\u0101de ir r\u012bkojusies prettiesiski, tas autom\u0101tiski negarant\u0113 uz\u0146\u0113mumam zaud\u0113jumu atl\u012bdzin\u0101jumu par iest\u0101des r\u012bc\u012bbu.<\/p>\n

Atraut\u0101 pe\u013c\u0146a ir visgr\u016bt\u0101k pier\u0101d\u0101mais pras\u012bjuma veids. Nepietiek ar to, ka uz\u0146\u0113mums apr\u0113\u0137ina, cik tas var\u0113tu b\u016bt nopeln\u012bjis,\u00a0\u2013 ir j\u0101pier\u0101da, ka tie\u0161i iest\u0101des r\u012bc\u012bba liedza nosl\u0113gt konkr\u0113tu dar\u012bjumu.<\/p>\n

Turpret\u012b nemantiskais kait\u0113jums ir viegl\u0101k pier\u0101d\u0101ms. Ja audits ar nodro\u0161in\u0101juma l\u012bdzek\u013ciem ir ildzis gadiem, ieraksti publiskajos re\u0123istros biju\u0161i pieejami sadarb\u012bbas partneriem un iest\u0101de tie\u0161i inform\u0113jusi partnerus par auditu, tas var b\u016bt pietiekams pamats atl\u012bdzin\u0101jumam pat bez detaliz\u0113tiem pier\u0101d\u012bjumiem par konkr\u0113t\u0101m sek\u0101m.<\/p>\n

Juridiskie izdevumi tiek atl\u012bdzin\u0101ti atbilsto\u0161i valsts noteiktaj\u0101m likm\u0113m. Tom\u0113r sare\u017e\u0123\u012bt\u0101s liet\u0101s, kad iest\u0101des r\u012bc\u012bba pati par sevi ir rad\u012bjusi papildu darba apjomu un uz\u0146\u0113mumam past\u0101v\u0113jis maks\u0101tnesp\u0113jas risks, tiesa \u0161\u012bs likmes var palielin\u0101t.<\/p>\n

Publik\u0101cija: ifinanses.lv<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Valsts p\u0101rvaldes prettiesiska r\u012bc\u012bba pati par sevi negarant\u0113 atl\u012bdzin\u0101jumu piln\u0101 apm\u0113r\u0101. Atraut\u0101s pe\u013c\u0146as, nemantisk\u0101 kait\u0113juma un juridisko izdevumu atl\u012bdzin\u0101\u0161ana prasa pier\u0101d\u012bt gan kait\u0113juma es\u012bbu, gan t\u0101 c\u0113lo\u0146sakar\u012bbu ar iest\u0101des r\u012bc\u012bbu. Liet\u0101 A420177323 Administrat\u012bv\u0101 apgabaltiesa preciz\u0113ja, k\u0101dos gad\u012bjumos \u0161ie pras\u012bjumi ir..<\/p>\n","protected":false},"author":10,"featured_media":55171,"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-55164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nVai VID ir j\u0101atl\u012bdzina zaud\u0113jumi, ja audits tiek nepamatoti novilcin\u0101ts? | COBALT<\/title>\n<meta name=\"description\" content=\"Valsts p\u0101rvaldes prettiesiska r\u012bc\u012bba pati par sevi negarant\u0113 atl\u012bdzin\u0101jumu piln\u0101 apm\u0113r\u0101. Atraut\u0101s pe\u013c\u0146as, nemantisk\u0101 kait\u0113juma un juridisko izdevumu atl\u012bdzin\u0101\u0161ana prasa pier\u0101d\u012bt gan kait\u0113juma es\u012bbu, gan t\u0101 c\u0113lo\u0146sakar\u012bbu ar iest\u0101des r\u012bc\u012bbu. Liet\u0101 A420177323 Administrat\u012bv\u0101 apgabaltiesa preciz\u0113ja, k\u0101dos gad\u012bjumos \u0161ie pras\u012bjumi ir pamatoti.\" \/>\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\/vai-vid-ir-jaatlidzina-zaudejumi-ja-audits-tiek-nepamatoti-novilcinats\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vai VID ir j\u0101atl\u012bdzina zaud\u0113jumi, ja audits tiek nepamatoti novilcin\u0101ts? | COBALT\" \/>\n<meta property=\"og:description\" content=\"Valsts p\u0101rvaldes prettiesiska r\u012bc\u012bba pati par sevi negarant\u0113 atl\u012bdzin\u0101jumu piln\u0101 apm\u0113r\u0101. Atraut\u0101s pe\u013c\u0146as, nemantisk\u0101 kait\u0113juma un juridisko izdevumu atl\u012bdzin\u0101\u0161ana prasa pier\u0101d\u012bt gan kait\u0113juma es\u012bbu, gan t\u0101 c\u0113lo\u0146sakar\u012bbu ar iest\u0101des r\u012bc\u012bbu. 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