A case has been initiated regarding the provision determining countries whose citizens can property tax relief in the city Jūrmala
On 30 March 2023, the 2nd Panel of the Constitutional Court initiated proceedings “On Compliance of Paragraph 3 of the Jūrmala City Council Binding Regulation No. 37 of 11 October 2012 “On the Procedure for Granting Property Tax Relief” with Article 91 of the Satversme of the Republic of Latvia”.
The contested provision
Paragraph 3 of the Jūrmala City Council Binding Regulation (hereinafter referred to as – the Regulation) No. 37 of 11 October 2012 stipulates that a natural person within the meaning of the Regulation is a citizen of the Member States of the European Union, the European Economic Area, the Swiss Confederation or a non-citizen of Latvia.
Provision with a higher legal force
Article 91 of the Constitution of the Republic of Latvia (hereinafter – the Constitution): “All human beings in Latvia shall be equal before the law and the courts.” Human rights are exercised without discrimination.”
Facts of the cas
The case was initiated on the basis of an application of the Senate.
Records of the Applicant has an administrative case pending for examination, initiated on the basis of an application submitted by a natural person seeking revocation of the decision adopted by the Jūrmala City Council. By this decision, the Applicant was refused a property tax relief. The Applicant meets the criteria for granting a property tax relief specified in the Regulation, however, the Applicant allegedly is not entitled to receive it, as she does not meet the requirements of the contested provision. Namely, the Applicant is not a citizen of the Member States of the European Union, the European Economic Area, the Swiss Confederation or a non-citizen of Latvia.
Consequently, the contested provision is incompatible with Article 91 of the Constitution. The contested provision provides for differential treatment of taxpayers depending on their citizenship, and the use of such a criterion alledly cannot be justified.
Judicial procedure
The Constitutional Court has requested the authority which issued the contested act, i.e., the Jūrmala City Council, to submit to the Constitutional Court a written reply presenting the facts of the case and legal basis by 30 May 2023.
The term of preparation of the case is 30 August 2023/
The Court shall decide on the procedure and date for hearing the case after the case is prepared.
- The decision on initiation of the case in Latvian is available here.
Press release in PDF is available here.
Linked case: 2023-10-03