Case No 2016-14-01

Applicant: 37 fiziskās personas
Date of the judgment: 19.10.2017.
Official publication: 20.10.2017.

On Compliance of Section 3, 5, 6, 7 and 9 of the Law On Solidarity Tax with the First Sentence of Article 91 and Article 109 of the Satversme

Case short name: The Solidarity Tax - Natural Persons

The Constitutional Court held:

1) to terminate legal proceedings in the case in the part regarding compliance of Section 3, Section 5, Section 6, Section 7 and Section 9 of the law “On Solidarity Tax” with Article 109 of the Satversme of the Republic of Latvia;

2) to terminate legal proceedings in the case in the part regarding compliance of Section 3, Section 5, Section 7 and Section 9 of the law “On Solidarity Tax” with the first sentence of Article 91 of the Satversme of the Republic of Latvia;

3) to recognise Section 6 of the law “On Solidarity Tax” as being incompatible with the first sentence of Article 91 of the Satversme of the Republic of Latvia and invalid as of 1 January 2019.

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Press-releases

• The tax rates established in Article 6 of the law “On Solidarity Tax” are incompatible with the equality principle enshrined in the Satversme
• A Case regarding Norms of the Law On Solidarity Tax Initiated

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