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Case No 2017-28-0306
On Compliance of Para 3.1 of the Binding Regulation of 9 June 2015 of the Riga City Council No. 148 “On the Real Estate Tax in Riga” with Article 91 of the Satversme of the Republic of Latvia and the First Part of Article 18 and the First Part of Article 21 of the Treaty on the Functioning of the European Union.
Adjudicated
Latvijas Republikas tiesībsargs
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On Compliance of Para 3.1 of the Binding Regulation of 9 June 2015 of the Riga City Council No. 148 “On the Real Estate Tax in Riga” with Article 91 of the Satversme of the Republic of Latvia and the First Part of Article 18 and the First Part of Article 21 of the Treaty on the Functioning of the European Union.
Case short name: The Real Estate Tax and ForeignersThe Constitutional Court decided:
to declare the non-compliance of Paragraph 3.1 of the Binding Regulation of 9 June 2015 of the Riga City Council No. 148, On the Real Estate Tax in Riga, with Article 91 of the Constitution of the Republic of Latvia.
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The norm that regulates the procedure for applying the reduced tax rate to the payer of the real estate tax in Riga, if the person, who is declared as residing at the property, is a foreigner, is incompatible with the Satversme
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A case initiated regarding a norm in the binding regulation of the Riga City Council, which sets the rate of real estate tax, if a person, who is a citizen of a Member State of the European Union, of a state of the European Economic Area or of the Confederation of Switzerland, is declared as residing at the property