Date of the judgment: 16.11.2017.
Official publication: 17.11.2017.
On Compliance of Section 3, 5, and 6 of the Law On Solidarity Tax with the First Sentence of Article 91 of the Satversme
Case short name: The Solidarity Tax - Legal PersonsThe Constitutional Court held:
1) to terminate legal proceedings in the case in the part regarding compliance of Section 3 and Section 5 of the law “On Solidarity Tax” with the first sentence of Article 91 of the Satversme of the Republic of Latvia;
2) 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.
Press-releases
- The tax rates set in Section 6 of the law “On Solidarity Tax” also with respect to employers are incompatible with the principle of equality enshrined in the Satversme
- A Case regarding Norms of the Law On Solidarity Tax Initiated