Date of the judgment: 06.12.2010.
Official publication: 08.12.2010.
On Compliance of Section 6 of Law Amendments to the Law on Personal Income Tax of 1 December 2009 (Provision Envisaging Deleting Para 3 of Section 9 (1) of Law On Personal Income Tax) and Para 13 of Section 8 (3) and Para 19 of Section 16.1 of Law On Personal Income Tax with Article 1 and Article 105 of the Satversme of the Republic of Latvia
Case short name: The Personal Income Tax (Deposits)Constitutional Court held:
1. Section 6 of the Law “Amendments to the Law on Personal Income Tax” of 1 December 2009 (Provision Envisaging Crossing out of Section 9 (1) (3) of the Law “On Personal Income Tax”) does comply with Article 1 and Article 105 of the Satversme of the Republic of Latvia.
2. Section 8 (3) (13) and Section 16.1 (9) of the Law “On Personal Income Tax” does comply with Article 1 and Article 105 of the Satversme of the Republic of Latvia.
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