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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
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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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The norms that set out the procedure for determining the income, to which the personal income tax is applied, for persons engaged in economic activities are incompatible with the Satversme
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A case initiated with respect to the provisions that set out the procedure for calculating and paying the personal income tax for the performers of economic activity