Date of the judgment: 03.12.2021.
Official publication: 06.12.2021.
On the compliance of paragraph 11 (in the wording which was in force until 31 December 2020) of Riga City Council binding regulation No 111 of 18 December 2019 ‘Procedure for granting real estate tax benefits in Riga’ with Article 1 and the first sentence of Article 105 of the Constitution of the Republic of Latvia
The Constitutional Court ruled the following:
to declare that Clause 11 of the Riga City Council Biding Regulation No 111 of 18 December 2019 “Procedures for Granting the Real Estate Tax Relief in Riga” (wording effective until 31 December 2020) does not comply with Article 1 and the first sentence of Article 105 of the Constitution of the Republic of Latvia, and as regards those persons who have commenced their right protection with general remedies, it shall be invalid from the date of its entry into force.
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