Date of the judgment: 11.07.2024.
Official publication: 15.07.2024.
On Compliance of Paragraph 3 of the Jūrmala City Council Binding Regulation No. 37 of 11 October 2012 "On the Procedure for Granting Property Tax Relief" with Article 91 of the Satversme of the Republic of Latvia
The Constitutional Court decided as follows:
1. It is hereby declared that Paragraph 3 of Binding Regulation of Jūrmala City Council No. 37 of 11 October 2012, Regarding the Procedures for Granting Immovable Property Tax Reliefs, fails to conform to Article 91 of the Constitution of the Republic of Latvia.
2. In respect of the individuals who have initiated the protection of their fundamental rights by means of general judicial remedies, Paragraph 3 of Binding Regulation of Jūrmala City Council No. 37 of 11 October 2012, Regarding the Procedures for Granting Immovable Property Tax Reliefs, is hereby declared as non-conforming to Article 91 of the Constitution of the Republic of Latvia and therefore shall become invalid from the moment of the infringement of the fundamental rights of the respective individuals.