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Case No 2018-04-01
On Compliance of Section 7 (3) of the Law “On Immoveable Property Tax”, insofar it does no Provide for Cessation of the Duty to Pay Additional Immovable Property Tax Rate for Agricultural Land that is not being Farmed, with Article 105 of the Satversme of the Republic of Latvia
Adjudicated
Augstākās tiesas Administratīvo lietu departaments
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On Compliance of Section 7 (3) of the Law “On Immoveable Property Tax”, insofar it does no Provide for Cessation of the Duty to Pay Additional Immovable Property Tax Rate for Agricultural Land that is not being Farmed, with Article 105 of the Satversme of the Republic of Latvia
The Constitutional Court held:
to recognise Section 7 (3) of the law “On Immoveable Property Tax”, insofar it did no provide for cessation of the duty to pay additional immovable property tax rate for agricultural land that was not being farmed as being compatible with Article 105 of the Satversme of the Republic of Latvia.
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The norm that establishes the procedure, in which the obligation to pay additional immovable property tax rate for agricultural land that is not being farmed, complies with the Satversme
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A case has been initiated with respect to cessation of the duty to pay additional immovable property tax rate for agricultural land that is not being farmed