{"id":3655,"date":"2020-11-23T00:00:00","date_gmt":"2020-11-23T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/"},"modified":"2020-11-23T00:00:00","modified_gmt":"2020-11-23T00:00:00","slug":"es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/","title":{"rendered":"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem"},"content":{"rendered":"<div>\n<div>2020.gada 11.j\u016bnij\u0101 Eiropas Savien\u012bbas Tiesa (EST) pie\u0146\u0113ma nol\u0113mumu liet\u0101 C-146\/19 (SCT) saist\u012bb\u0101 ar nodok\u013cu maks\u0101t\u0101ju ties\u012bb\u0101m atg\u016bt samaks\u0101to PVN par zaud\u0113to par\u0101du, ja nav iesniegts kreditora pras\u012bjums debitora maks\u0101tnesp\u0113jas proces\u0101.<\/p>\n<p>Min\u0113taj\u0101 liet\u0101 Slov\u0113nij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums SCT veica PVN korekciju par neatg\u016btiem pras\u012bjumiem pret div\u0101m sabiedr\u012bb\u0101m, kur\u0101m tika pabeigti maks\u0101tnesp\u0113jas procesi. SCT savus kreditora pras\u012bjumus attiec\u012bgaj\u0101s maks\u0101tnesp\u0113jas liet\u0101s nebija pieteikusi. SCT pamatoja, ka t\u0101 nevar\u0113tu atg\u016bt par\u0101du, pat ja b\u016btu pieteikusi savus pras\u012bjumus. <\/p>\n<p>Slov\u0113nijas nodok\u013cu administr\u0101cija atteica SCT PVN korekcijas ties\u012bbas. <\/p>\n<p>EST nosprieda, ka ES dal\u012bbvalstis nevar ierobe\u017eot nodok\u013ca maks\u0101t\u0101ja ties\u012bbas samazin\u0101t ar PVN apliekamo b\u0101zi par samaks\u0101to PVN saist\u012bb\u0101 ar neatg\u016bstamu debitora par\u0101du, ja nodok\u013ca maks\u0101t\u0101js attiec\u012bgo pras\u012bbu nav pieteicis pret debitoru uzs\u0101kt\u0101 maks\u0101tnesp\u0113jas proces\u0101. <\/p>\n<p>M\u0113s uzskat\u0101m, ka \u0161is EST nol\u0113mums ir pozit\u012bvs Latvijas nodok\u013cu maks\u0101t\u0101jiem, jo samaks\u0101t\u0101 PVN korekcijas nosac\u012bjumi par zaud\u0113tiem par\u0101diem l\u012bdz ar to tiek vienk\u0101r\u0161oti. <\/p>\n<p>Proti, Pievienot\u0101s v\u0113rt\u012bbas nodok\u013ca likum\u0101 ir noteikti vair\u0101ki nosac\u012bjumi (piem\u0113ram, par\u0101ds ir radies p\u0113d\u0113jo triju gadu laik\u0101, zaud\u0113t\u0101 par\u0101du summa ir norakst\u012bta no uzkr\u0101jumiem vai tie\u0161i zaud\u0113jumos, dar\u012bjumi ar par\u0101dnieki ir patraukti, ir veikti pas\u0101kumi par\u0101du atg\u016b\u0161anai), kurus izpildot nodok\u013ca maks\u0101t\u0101jam ir ties\u012bbas samaks\u0101to PVN summu par zaud\u0113to par\u0101du kori\u0123\u0113t. Papildus \u0161iem nosac\u012bjumiem nodok\u013cu maks\u0101t\u0101ju r\u012bc\u012bb\u0101 ir j\u0101b\u016bt ar\u012b <i><u>tiesas spriedumam par par\u0101da piedzi\u0146u no pre\u010du vai pakalpojumu sa\u0146\u0113m\u0113ja un tiesu izpild\u012bt\u0101ja aktam par piedzi\u0146as neiesp\u0113jam\u012bbu<\/u><\/i>. Balstoties uz \u0161o EST tiesas nol\u0113mumu izriet, ka \u0161\u012bs pras\u012bbas izpilde ir nepamatota. <\/p>\n<p>Valsts ie\u0146\u0113mumu dienests (VID) pa\u0161reiz nav sniedzis koment\u0101rus\/skaidrojumus k\u0101 \u0161is EST nol\u0113mums SCT liet\u0101 ietekm\u0113 Latvijas nodok\u013cu maks\u0101t\u0101ja ties\u012bbas kori\u0123\u0113t samaks\u0101to PVN par debitora par\u0101du. T\u0101d\u0113j\u0101di nodok\u013cu maks\u0101t\u0101jiem, kuriem ir aktu\u0101ls \u0161\u012bs jaut\u0101jums, b\u016btu ieteicams v\u0113rsties pie VID, lai sa\u0146emtu skaidrojumus. <\/p>\n<p>Ja Jums nepiecie\u0161ama pal\u012bdz\u012bba vai rodas jaut\u0101jumi saist\u012bb\u0101 ar debitora par\u0101diem, l\u016bdzu, sazinieties ar Leinonen nodok\u013cu konsultantiem. <\/p><\/div>\n<p> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>2020.gada 11.j\u016bnij\u0101 Eiropas Savien\u012bbas Tiesa (EST) pie\u0146\u0113ma nol\u0113mumu liet\u0101 C-146\/19 (SCT) saist\u012bb\u0101 ar nodok\u013cu maks\u0101t\u0101ju ties\u012bb\u0101m atg\u016bt samaks\u0101to PVN par zaud\u0113to par\u0101du, ja nav iesniegts kreditora pras\u012bjums debitora maks\u0101tnesp\u0113jas proces\u0101. Min\u0113taj\u0101 liet\u0101 Slov\u0113nij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums SCT veica PVN korekciju par neatg\u016btiem pras\u012bjumiem pret div\u0101m sabiedr\u012bb\u0101m, kur\u0101m tika pabeigti maks\u0101tnesp\u0113jas procesi. SCT savus kreditora pras\u012bjumus attiec\u012bgaj\u0101s [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[],"class_list":["post-3655","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem &#8211; Leinonen Latvia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem &#8211; Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"2020.gada 11.j\u016bnij\u0101 Eiropas Savien\u012bbas Tiesa (EST) pie\u0146\u0113ma nol\u0113mumu liet\u0101 C-146\/19 (SCT) saist\u012bb\u0101 ar nodok\u013cu maks\u0101t\u0101ju ties\u012bb\u0101m atg\u016bt samaks\u0101to PVN par zaud\u0113to par\u0101du, ja nav iesniegts kreditora pras\u012bjums debitora maks\u0101tnesp\u0113jas proces\u0101. Min\u0113taj\u0101 liet\u0101 Slov\u0113nij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums SCT veica PVN korekciju par neatg\u016btiem pras\u012bjumiem pret div\u0101m sabiedr\u012bb\u0101m, kur\u0101m tika pabeigti maks\u0101tnesp\u0113jas procesi. SCT savus kreditora pras\u012bjumus attiec\u012bgaj\u0101s [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Latvia\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-23T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Latvia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Latvia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/\",\"name\":\"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem &#8211; Leinonen Latvia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\"},\"datePublished\":\"2020-11-23T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/#breadcrumb\"},\"inLanguage\":\"lv-LV\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/lva\/lv\/home\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#website\",\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/\",\"name\":\"Leinonen Latvia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"lv-LV\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008\",\"name\":\"Leinonen Latvia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"lv-LV\",\"@id\":\"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png\",\"caption\":\"Leinonen Latvia\"},\"url\":\"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/leinonen-latvia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem &#8211; Leinonen Latvia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/","og_locale":"lv_LV","og_type":"article","og_title":"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem &#8211; Leinonen Latvia","og_description":"2020.gada 11.j\u016bnij\u0101 Eiropas Savien\u012bbas Tiesa (EST) pie\u0146\u0113ma nol\u0113mumu liet\u0101 C-146\/19 (SCT) saist\u012bb\u0101 ar nodok\u013cu maks\u0101t\u0101ju ties\u012bb\u0101m atg\u016bt samaks\u0101to PVN par zaud\u0113to par\u0101du, ja nav iesniegts kreditora pras\u012bjums debitora maks\u0101tnesp\u0113jas proces\u0101. Min\u0113taj\u0101 liet\u0101 Slov\u0113nij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums SCT veica PVN korekciju par neatg\u016btiem pras\u012bjumiem pret div\u0101m sabiedr\u012bb\u0101m, kur\u0101m tika pabeigti maks\u0101tnesp\u0113jas procesi. SCT savus kreditora pras\u012bjumus attiec\u012bgaj\u0101s [&hellip;]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/","og_site_name":"Leinonen Latvia","article_published_time":"2020-11-23T00:00:00+00:00","author":"Leinonen Latvia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Latvia","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/","name":"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem &#8211; Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2020-11-23T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/es-tiesas-lemums-vienkarsoti-pvn-atgusanas-nosacijumi-par-zaudetiem-paradiem\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"ES Tiesas l\u0113mums\u2013 vienk\u0101r\u0161oti PVN atg\u016b\u0161anas nosac\u012bjumi par zaud\u0113tiem par\u0101diem"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/lva\/lv\/#website","url":"https:\/\/leinonen.eu\/lva\/lv\/","name":"Leinonen Latvia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/lva\/lv\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"lv-LV"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008","name":"Leinonen Latvia","image":{"@type":"ImageObject","inLanguage":"lv-LV","@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/image\/c5f24fbb3707dd038ad489f6dbbfd73d","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/14\/2025\/01\/avatar_user_16_1736778166-96x96.png","caption":"Leinonen Latvia"},"url":"https:\/\/leinonen.eu\/lva\/lv\/news\/author\/leinonen-latvia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/comments?post=3655"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3655\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3655"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}