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Case No 2021-06-01
On the compliance of Section 11(3.1) and Section 11.1(6.1) of the law ‘On Personal Income Tax’ with Article 105 of the Constitution of the Republic of Latvia
Adjudicated
Latvijas Republikas tiesībsargs
07.01.2022.

11.01.2022.

On the compliance of Section 11(3.1) and Section 11.1(6.1) of the law ‘On Personal Income Tax’ with Article 105 of the Constitution of the Republic of Latvia

The Constitutional Court held:

to recognise Section 11(3.1) and Section 11.1(6.1) of the law “On Personal Income Tax” as being incompatible with the first three sentences of Article 105 of the Satversme of the Republic of Latvia.

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