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On Compliance of Section 16 (10) of Law on Taxes and Fees with Article 1 and Article 105 of the Satversme of the Republic of Latvia

Constitutional Court held:
1. Section 16 (10) of the Law “On Taxes and Fees” insofar as it applies to tax overpayments accumulated before coming into force of this law, i.e. 1 July 2003, does not comply with Article 1 and Article 105 of the Satversme of the Republic of Latvia.
2. Section 16 (10) of the Law “On Taxes and Fees” insofar as it applies to tax overpayments of the Applicant, Limited Liability Company “Industriālais termināls” accumulated before coming into force of this law, does not comply with Article 1 and Article 105 of the Satversme of the Republic of Latvia and is declared as null and void as from the date of adoption of it.