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Case No 2014-11-0103
On Compliance of Subparagraph "f" of Para 1 of Section 3(1), Section 19.1 of Natural Resources Tax Law, the Cabinet of Ministers Regulation of 14 January 2014 No.27 "Amendments to the Cabinet of Ministers Regulation of 19 June 2007 No.404 "Procedures for the Calculation and Payment of Natural Resources Tax and Procedures for the Issuance of Permits for Use of Natural Resources"" with Article 105 of the Satversme of the Republic of Latvia
Adjudicated
SIA "Dobeles HES", SIA "Palsmanes ūdensdzirnavu HES", AS "Latgales enerģētika" un SIA "SL Plus"
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25.03.2015.

26.03.2015.

On Compliance of Subparagraph "f" of Para 1 of Section 3(1), Section 19.1 of Natural Resources Tax Law, the Cabinet of Ministers Regulation of 14 January 2014 No.27 "Amendments to the Cabinet of Ministers Regulation of 19 June 2007 No.404 "Procedures for the Calculation and Payment of Natural Resources Tax and Procedures for the Issuance of Permits for Use of Natural Resources"" with Article 105 of the Satversme of the Republic of Latvia

Case short name: The Natural Resources Tax for Small Hydroelectric Power Stations

Constitutional Court held :
1. To recognise Subparagraph “f” of Para 1 of Section 3(1) and Section 191 of Natural Resources Tax Law as being compatible with Article 105 of the Satversme of the Republic of Latvia.
2. To recognise the Cabinet of Ministers Regulation of 14 January 2014 No. 27 “Amendments to the Cabinet of Ministers Regulation of 19 June 2007 No. 404 “Procedures for the Calculation and Payment of Natural Resources Tax and Procedures for the Issuance of Permits for Use of Natural Resources”” as being compatible with Article 105 of the Satversme of the Republic of Latvia.

2014-11-0103_Spriedums_ENG