{"id":56285,"date":"2026-07-10T11:42:25","date_gmt":"2026-07-10T08:42:25","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=56285"},"modified":"2026-07-10T11:54:10","modified_gmt":"2026-07-10T08:54:10","slug":"administrativa-apgabaltiesa-apstiprina-bauer-spezialtiefbau-gmbh-tiesibas-sanemt-pvn-atmaksu-eur-143-84445-apmera","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/lv\/news-cases\/administrativa-apgabaltiesa-apstiprina-bauer-spezialtiefbau-gmbh-tiesibas-sanemt-pvn-atmaksu-eur-143-84445-apmera\/","title":{"rendered":"Administrat\u012bv\u0101 apgabaltiesa apstiprina Bauer Spezialtiefbau GmbH ties\u012bbas sa\u0146emt PVN atmaksu EUR 143 844,45 apm\u0113r\u0101"},"content":{"rendered":"

COBALT veiksm\u012bgi p\u0101rst\u0101v\u0113ja Bauer Spezialtiefbau GmbH str\u012bd\u0101 ar Valsts ie\u0146\u0113mumu dienestu (VID) par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksu, pan\u0101kot klientam labv\u0113l\u012bgu Administrat\u012bv\u0101s apgabaltiesas spriedumu.<\/p>\n

Administrat\u012bv\u0101 apgabaltiesa piln\u012bb\u0101 noraid\u012bja VID apel\u0101cijas s\u016bdz\u012bbu, atst\u0101jot sp\u0113k\u0101 pirm\u0101s instances tiesas spriedumu. Tiesa apstiprin\u0101ja, ka VID viena m\u0113ne\u0161a laik\u0101 p\u0113c sprieduma st\u0101\u0161an\u0101s sp\u0113k\u0101 j\u0101izdod labv\u0113l\u012bgs administrat\u012bvais akts un j\u0101atmaks\u0101 Bauer Spezialtiefbau GmbH PVN EUR 143 844,45 apm\u0113r\u0101.<\/p>\n

Spriedum\u0101 tiesa atzinusi, ka VID nevar atteikt PVN atmaksu, balstoties vien\u012bgi uz pie\u0146\u0113mumu, ka \u0101rvalsts nodok\u013ca maks\u0101t\u0101js ir veicis saimniecisko darb\u012bbu Latvij\u0101. \u0160\u0101dam secin\u0101jumam j\u0101b\u016bt pamatotam ar pier\u0101d\u012bjumiem, kas apliecina, ka pati sabiedr\u012bba Latvij\u0101 ar saviem darbiniekiem un resursiem faktiski veikusi ar PVN apliekamus dar\u012bjumus.<\/p>\n

Tiesa piekrita COBALT argument\u0101cijai, ka b\u016bvniec\u012bbas projekta ilgums, r\u0113\u0137inos nor\u0101d\u012bt\u0101 pakalpojumu snieg\u0161anas vieta vai ar sabiedr\u012bbu saist\u012btu personu iesaiste pa\u0161i par sevi nav pietiekams pamats secin\u0101jumam par \u0101rvalsts komersanta kl\u0101tb\u016btni Latvij\u0101. Tiesa konstat\u0113ja, ka VID bija balst\u012bjies uz visp\u0101r\u012bgiem pie\u0146\u0113mumiem, neidentific\u0113jot pier\u0101d\u012bjumus tam, ka Bauer Spezialtiefbau GmbH pati b\u016btu veikusi saimniecisko darb\u012bbu vai nodro\u0161in\u0101jusi savu kl\u0101tb\u016btni Latvij\u0101.<\/p>\n

T\u0101pat tiesa apstiprin\u0101ja, ka j\u0113dziens “past\u0101v\u012bg\u0101 p\u0101rst\u0101vniec\u012bba” likuma “Par nodok\u013ciem un nodev\u0101m” izpratn\u0113, kas piem\u0113rojams uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca vajadz\u012bb\u0101m, nav piel\u012bdzin\u0101ms “past\u0101v\u012bgajai iest\u0101dei” PVN direkt\u012bvas un Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likuma izpratn\u0113. L\u012bdz ar to pien\u0101kums re\u0123istr\u0113t past\u0101v\u012bgo p\u0101rst\u0101vniec\u012bbu pats par sevi nepier\u0101da, ka \u0101rvalsts komersants Latvij\u0101 ir veicis t\u0101du saimniecisko darb\u012bbu, kuras d\u0113\u013c tam b\u016btu j\u0101re\u0123istr\u0113jas k\u0101 PVN maks\u0101t\u0101jam.<\/p>\n

Spriedums v\u0113l nav st\u0101jies sp\u0113k\u0101 un var tikt p\u0101rs\u016bdz\u0113ts Augst\u0101kaj\u0101 ties\u0101.<\/p>\n

Bauer Spezialtiefbau GmbH p\u0101rst\u0101v\u012bbu liet\u0101 nodor\u0161in\u0101ja COBALT komanda partneres, zv\u0113rin\u0101tas advok\u0101tes Sandijas Novickas<\/a> vad\u012bb\u0101, kur\u0101 darboj\u0101s ar\u012b vado\u0161\u0101 speci\u0101liste Sab\u012bne Vu\u0161k\u0101ne<\/a> un vec\u0101k\u0101 speci\u0101liste, zv\u0113rin\u0101ta advok\u0101te Gabriela \u0160antare<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

COBALT veiksm\u012bgi p\u0101rst\u0101v\u0113ja Bauer Spezialtiefbau GmbH str\u012bd\u0101 ar Valsts ie\u0146\u0113mumu dienestu (VID) par pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca (PVN) atmaksu, pan\u0101kot klientam labv\u0113l\u012bgu Administrat\u012bv\u0101s apgabaltiesas spriedumu. Administrat\u012bv\u0101 apgabaltiesa piln\u012bb\u0101 noraid\u012bja VID apel\u0101cijas s\u016bdz\u012bbu, atst\u0101jot sp\u0113k\u0101 pirm\u0101s instances tiesas spriedumu. Tiesa apstiprin\u0101ja, ka..<\/p>\n","protected":false},"author":9,"featured_media":56282,"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-56285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-lv","country-latvia-lv"],"acf":[],"yoast_head":"\nAdministrat\u012bv\u0101 apgabaltiesa apstiprina Bauer Spezialtiefbau GmbH ties\u012bbas sa\u0146emt PVN atmaksu EUR 143 844,45 apm\u0113r\u0101 | COBALT<\/title>\n<meta name=\"description\" content=\"Administrat\u012bv\u0101 apgabaltiesa apstiprina Bauer Spezialtiefbau GmbH ties\u012bbas sa\u0146emt PVN atmaksu EUR 143 844,45 apm\u0113r\u0101. News. Naujienos. Jaunumi. 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