Case No 2012-02-0106

Applicant: Administratīvā rajona tiesa
Date of the judgment: 18.10.2012.
Official publication: 23.10.2012.

On Compliance of the Words "and a fine in accordance with Law On Taxes and Fees" of Section 33 (5) of Law On Excise Duties with the Second Sentence of Article 92 of the Satversme of the Republic of Latvia and Article 4 of Protocol No. 7 to the European Convention for the Protection of Human Rights and Fundamental Freedoms

Constitutional Court held to recognize the words “and fine in accordance with the Law on Taxes and Fees” in Section 33(5) and Section 33(7) of the law “On Excise Duty” compatible with Article 92 of the Satversme of the Republic of Latvia and Article 4 of Protocol No. 7 to the European Convention for the Protection of Human Rights and Fundamental Freedoms.

---

Press-releases

• The Constitutional Court recognized imposition of penalty for tax avoidance in respect to contraband goods as constitutional

---