On Compliance of Section 3, 5, and 6 of the Law On Solidarity Tax with the First Sentence of Article 91 of the SatversmeThe Solidarity Tax - Legal Persons
The 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;
3) 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.
The judgement by the Constitutional Court is final and not subject to appeal, it shall enter into force on the day of its publication.