Published: 05.05.2020.
On Compliance of Sub-para “c” of Para 14 of Section 1 of Value Added Tax Law, insofar it Applies to the Leasing of Land in Cases of Enforced Lease, with the First Sentence of Article 91 and the First, Second and Third Sentence of Article 105 of the Satversme of the Republic of Latvia
Years
2020
Stages of the proceedings
Adjudicated
Outcome of the proceedings
Decision on terminating legal proceedings
Type of the proceedings
Written procedure
Applicant
Person
Applicant: Akciju sabiedrība “Pilsētas zemes dienests”; AS “ZEMES ĪPAŠNIEKU ĢILDE”
Date of the judgment: 29.09.2022.
Official publication: 03.10.2022.

On Compliance of Sub-para “c” of Para 14 of Section 1 of Value Added Tax Law, insofar it Applies to the Leasing of Land in Cases of Enforced Lease, with the First Sentence of Article 91 and the First, Second and Third Sentence of Article 105 of the Satversme of the Republic of Latvia

Case short name: VAT applied to compulsory lease

The Constitutional Court resolved:

to terminate legal proceedings on compliance of Section 1, Clause 14, Sub-clause “c” of the Value Added Tax Law, insofar as it applies to the leasing of land in cases of compulsory lease, with the first sentence of Article 91 and the first, second and third sentences of Article 105 of the Satversme of the Republic of Latvia”.

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