Date of the judgment: 03.05.2023.
Official publication: 08.05.2023.
On Compliance of Para 2 of Section 32.4 (2) of the Law “On Taxes and Fees” with the Second Sentence of Article 92 of the Satversme of the Republic of Latvia
The Constitutional Court recognised that the contested provision was unconstitutional and would lose its effect as of the date of publication of the judgement, but with regard to the persons to whom the contested provision has been applied and who, on the date of entry of this judgement into effect, had initiated and continued to protect their fundamental rights by means of general legal remedies, the Constitutional Court recognised that the contested provision should be recognised as invalid as of the moment of the infringement of the fundamental rights of those persons.
Press-releases
- Provision that requires a person to be presumed guilty of previous violation case in repeated tax violation case before the court judgement in this case has entered into effect is incompatible with the Constitution
- A case initiated with respect to a norm that defines a repeated tax offence