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On Compliance of the Words "if the Taxpayer Agrees to the Additional Amount of Estimated Tax, Fee or Other State-established Payment [Including a Late Charge That is Calculated for the Period of Tax Payment Delay Starting From the Following Day After the Setting in of the Term of Payment of the Tax up to the Starting Date of a Tax Audit] and, Within 30 Days as From the Day when a Decision of the Tax Administration on Results of the Tax Audit is Taken, Pays the Total Sum of Calculated Tax, Fee or Other State-established Payment into the Budget at the Amount of 15 Per cent of the Basic Tax Debt" in Section  33.3(1) of Law on Taxes and Fees, in the Wording that was Effective Until 9 November 2011, with Article 1 of the Satversme of the Republic of Latvia

Constitutional Court held that with respect to cases still under judicial review to recognise the words included in Section 333 (1) of the Law “On Taxes and Fees” “if the taxpayer agrees to the additional amount of estimated tax, fee or other State-established payment [including a late charge that is calculated for the period of tax payment delay starting from the following day after the setting in of the term of payment of the tax up to the starting date of a tax audit] and, within 30 days as from the day when a decision of tax administration on results of the tax audit is received, pays the total sum of calculated tax, fee or other State-established payment into the budget at the amount of 15 per cent of the basic tax debt” in the wording that was effective before 8 November 2011, incompatible with Article 1 of the Satversme of the Republic of Latvia.