Date of the judgment: 15.11.2016.
Official publication: 16.11.2016.
On Compliance of Section 60, Section 61 and Section 62 of the Law On Taxes and Fees with the First Sentence of Article 91, Article 92 and Article 105 of the Satversme of the Republic of Latvia
Case short name: The Board's Liability for Late Tax PaymentsThe Constitutional Court recognised the contested norms as being compatible with the first sentence of Article 91, Article 92 and Article 105 of the Satversme.
Press-releases
- The norms that establish the liability for late tax payments of a legal person comply with the Satversme
- A case has been initiated with regard to norms that provide for the liability of a board member for late tax payments of a legal person