Published: 24.04.2014.
On Compliance of Subparagraph "f" of Para 1 of Section 3(1), Section 19.1 of Natural Resources Tax Law, the Cabinet of Ministers Regulation of 14 January 2014 No.27 "Amendments to the Cabinet of Ministers Regulation of 19 June 2007 No.404 "Procedures for the Calculation and Payment of Natural Resources Tax and Procedures for the Issuance of Permits for Use of Natural Resources"" with Article 105 of the Satversme of the Republic of Latvia
Years
2014
Stages of the proceedings
Adjudicated
Outcome of the proceedings
Judgement
Type of the proceedings
Court sitting with the participation of the participants of the case
Applicant
Person
Applicant: SIA "Dobeles HES", SIA "Palsmanes ūdensdzirnavu HES", AS "Latgales enerģētika" un SIA "SL Plus"
Date of the judgment: 25.03.2015.
Official publication: 26.03.2015.

On Compliance of Subparagraph "f" of Para 1 of Section 3(1), Section 19.1 of Natural Resources Tax Law, the Cabinet of Ministers Regulation of 14 January 2014 No.27 "Amendments to the Cabinet of Ministers Regulation of 19 June 2007 No.404 "Procedures for the Calculation and Payment of Natural Resources Tax and Procedures for the Issuance of Permits for Use of Natural Resources"" with Article 105 of the Satversme of the Republic of Latvia

Case short name: The Natural Resources Tax for Small Hydroelectric Power Stations

Constitutional Court held :
1. To recognise Subparagraph “f” of Para 1 of Section 3(1) and Section 191 of Natural Resources Tax Law as being compatible with Article 105 of the Satversme of the Republic of Latvia.
2. To recognise the Cabinet of Ministers Regulation of 14 January 2014 No. 27 “Amendments to the Cabinet of Ministers Regulation of 19 June 2007 No. 404 “Procedures for the Calculation and Payment of Natural Resources Tax and Procedures for the Issuance of Permits for Use of Natural Resources”” as being compatible with Article 105 of the Satversme of the Republic of Latvia.

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Judgment_1 (Case No 2014-11-0103)