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Case No 2020-24-01
On Compliance of Sub-para “c” of Para 14 of Section 1 of Value Added Tax Law, insofar it Applies to the Leasing of Land in Cases of Enforced Lease, with the First Sentence of Article 91 and the First, Second and Third Sentence of Article 105 of the Satversme of the Republic of Latvia
Adjudicated
Akciju sabiedrība “Pilsētas zemes dienests”; AS “ZEMES ĪPAŠNIEKU ĢILDE”
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On Compliance of Sub-para “c” of Para 14 of Section 1 of Value Added Tax Law, insofar it Applies to the Leasing of Land in Cases of Enforced Lease, with the First Sentence of Article 91 and the First, Second and Third Sentence of Article 105 of the Satversme of the Republic of Latvia
Case short name: VAT applied to compulsory leaseThe Constitutional Court resolved:
to terminate legal proceedings on compliance of Section 1, Clause 14, Sub-clause “c” of the Value Added Tax Law, insofar as it applies to the leasing of land in cases of compulsory lease, with the first sentence of Article 91 and the first, second and third sentences of Article 105 of the Satversme of the Republic of Latvia”.
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The Constitutional Court terminates proceedings in the case regarding the norm providing for the application of value added tax to the compulsory lease of land
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The Constitutional Court refers a question for preliminary ruling to the Court of Justice of the European Union regarding application of the value added tax in cases of enforced lease and suspends legal proceedings in the case
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A case initiated with respect to a norm that establishes the obligation for a landowner to pay the value added tax for enforced land lease