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On Compliance of the Second Sentence of Section 22 of Law On Personal Income Tax with Article 92 of the Satversme of the Republic of Latvia

Constitutional Court held:
1. to recognize the second sentence of the fourth part of Section 22 of the Law “On Personal Income Tax” to be in conflict with Section 92 of the Satverme of the Republic of Latvia and invalid as of October 1, 2007.
2. In regard to the administrative cases, which have been initiated prior to the date of publishing this judgment of the Constitutional Court, recognize the second sentence of the fourth part of Section 22 of the Law “On Personal Income Tax” to be in conflict with Section 92 of the Satversme of the Republic of Latvia and invalid as of the date of the judgment taking effect.