Date of the judgment: 08.06.2007.
Official publication: 14.06.2007.
On Compliance of the Words “up to 1 January 1996” of Para 2 of Section 13(1) and Para 3 of Section 13(1) of Law On Personal Income Tax with Article 91 of the Satversme of the Republic of Latvia
Case short name: The Tax on PensionsConstitutional court held words and figures “up to January 1, 1996” of Item 2 of the first part of Section 13 and Item 3 of the first part of Section 13 of the Law “On Personal Income Tax” comply with Section 91 of the Satversme of the Republic of Latvia.