Published: 31.10.2007.
On Compliance of the Words "not More than Once per Three Years" of Section 33.1 (1) of Law On Taxes and Fees (Wording of the Law of April 13, 2000) with Article 1 of the Satversme of the Republic of Latvia
Years
2007
Stages of the proceedings
Adjudicated
Outcome of the proceedings
Judgement
Type of the proceedings
Written procedure
Applicant
Court
Applicant: Latvijas Republikas Augstākās tiesas Administratīvo lietu departaments
Date of the judgment: 03.04.2008.
Official publication: 10.04.2008.

On Compliance of the Words "not More than Once per Three Years" of Section 33.1 (1) of Law On Taxes and Fees (Wording of the Law of April 13, 2000) with Article 1 of the Satversme of the Republic of Latvia

Case short name: Reducing the Tax Fine

Constitutional Court held:
1. In relation to the cases undergoing proceedings, the words “not more often than once per three years” of the first part of Section 33.1 of the Law “On Taxes and Fees” (wording of April 13, 2000) do not comply with Article 1 of the Satversme of the Republic of Latvia and invalid from the date of passing thereof.
2. In relation to the cases undergoing proceedings, the words “not more often than once a year” of the first part of Section 33.1 of the Law “On Taxes and Fees” (wording of March 31, 2004) do not comply with Article 1 of the Satversme of the Republic of Latvia and invalid form the date of passing thereof.

Judgment_1 (Case No 2007-23-01)