{"id":3670,"date":"2019-11-13T00:00:00","date_gmt":"2019-11-13T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/lva\/zinosanas-prasibas-par-parrobezu-shemu\/"},"modified":"2019-11-13T00:00:00","modified_gmt":"2019-11-13T00:00:00","slug":"zinosanas-prasibas-par-parrobezu-shemu","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/lva\/lv\/news\/zinosanas-prasibas-par-parrobezu-shemu\/","title":{"rendered":"Jaunas zi\u0146o\u0161anas pras\u012bbas par p\u0101rrobe\u017eu sh\u0113mu dar\u012bjumiem no 2020.gada j\u016blija"},"content":{"rendered":"
\n

2018.gada 25.maij\u0101, Eiropas Padome pie\u0146\u0113ma Padomes direkt\u012bvu 2018\/822 (turpm\u0101k tekst\u0101 – Direkt\u012bva 2018\/822) ar kuru tika groz\u012bta Direkt\u012bva 2011\/16\/ES par oblig\u0101to autom\u0101tisko inform\u0101cijas apmai\u0146u nodok\u013cu jom\u0101 attiec\u012bb\u0101 uz zi\u0146ojam\u0101m p\u0101rrobe\u017eu sh\u0113m\u0101m. Direkt\u012bva 2018\/822 uzliek par pien\u0101kumu, starpniekiem un nodok\u013cu maks\u0101t\u0101jiem, zi\u0146ot par iesp\u0113jami agres\u012bv\u0101m p\u0101rrobe\u017eu nodok\u013cu pl\u0101no\u0161anas sh\u0113m\u0101m. <\/p>\n

Kad st\u0101sies sp\u0113k\u0101? <\/b>
Eiropas Savien\u012bbas dal\u012bbvalst\u012bm (turpm\u0101k tekst\u0101 – ES dal\u012bbvalstis) j\u0101ievie\u0161 Direkt\u012bv\u0101 2018\/822 noteikt\u0101s pras\u012bbas nacion\u0101lajos normat\u012bvajos aktos l\u012bdz 2019.gada 31.decembrim. Direkt\u012bvas 2018\/822 nosac\u012bjumi piem\u0113rojami no 2020.gada 1.j\u016blija. <\/p>\n

Saska\u0146\u0101 ar publiski pieejamo inform\u0101ciju Latvij\u0101 Direkt\u012bvas 2018\/822 normas tiks ieviesta likum\u0101 \u201cPar nodok\u013ciem un nodev\u0101m\u201d[1]<\/a>. \u00a0<\/p>\n

Kam ir pien\u0101kums iesniegt inform\u0101ciju? <\/b>
Prim\u0101ri, pien\u0101kums zi\u0146ot par p\u0101rrobe\u017eu sh\u0113m\u0101m gulstas uz starpnieku t.i., ikviena persona, kas pl\u0101no, komercializ\u0113, organiz\u0113 vai dara pieejamu zi\u0146ojamu p\u0101rrobe\u017eu sh\u0113mu \u012bsteno\u0161anai vai vada t\u0101s \u012bsteno\u0161anu. Piem\u0113ram, kred\u012btiest\u0101des, apdro\u0161in\u0101t\u0101ji, konsultanti, gr\u0101matve\u017ei, juridiskie biroji, not\u0101ri utml., ir \u00a0kvalific\u0113jami k\u0101 starpnieki, kuri ir pak\u013cauti zi\u0146o\u0161anas pien\u0101kumam, pie nosac\u012bjuma, ja attiec\u012bgais starpnieks ir iesaist\u012bts p\u0101rrobe\u017eu sh\u0113mu dar\u012bjum\u0101.<\/p>\n

Tikai iz\u0146\u0113muma gad\u012bjumos starpniekam nav pien\u0101kums zi\u0146ot nodok\u013cu iest\u0101dei par p\u0101rrobe\u017eu sh\u0113m\u0101m. Piem\u0113ram, ja saska\u0146\u0101 ar nacion\u0101laj\u0101m norm\u0101m l\u012bdz ar zi\u0146o\u0161anas pien\u0101kumu p\u0101rk\u0101ptu ties\u012bbas uz ties\u012bbu aktos noteikt\u0101s sazi\u0146as konfidencialit\u0101ti. <\/p>\n

K\u0101das p\u0101rrobe\u017eas sh\u0113mas ir j\u0101zi\u0146o? <\/b>
Direkt\u012bvas 2018\/822 izpratn\u0113 p\u0101rrobe\u017eu sh\u0113ma ir jebk\u0101da veida dar\u012bjums, kura \u012bsteno\u0161an\u0101 iesaist\u012bta vair\u0101k k\u0101 viena ES dal\u012bbvalsts vai ES dal\u012bbvalsts un tre\u0161\u0101 valsts. Direkt\u012bv\u0101 2018\/822 nav sniegta j\u0113dziena \u201csh\u0113ma\u201d defin\u012bcija. Attiec\u012bgi, ar j\u0113dzienu \u201csh\u0113ma\u201d past\u0101v iesp\u0113ja interpret\u0113t ar\u012b, piem\u0113ram, vienu dar\u012bjumu vai dar\u012bjumu \u0137\u0113di. Zi\u0146ojama p\u0101rrobe\u017eu sh\u0113ma ir ikviena p\u0101rrobe\u017eu sh\u0113ma, kurai ir vismaz viena no paz\u012bm\u0113m vai iez\u012bm\u0113m, kas nor\u0101da uz iesp\u0113jamu nodok\u013cu apie\u0161anas risku. \u00a0<\/p>\n

Lai noteiktu vai attiec\u012bg\u0101 p\u0101rrobe\u017eu sh\u0113ma atbilst zi\u0146o\u0161anas pien\u0101kumam, ir j\u0101veic noteikts tests un j\u0101nosaka vai izpild\u0101s k\u0101da no paz\u012bm\u0113m, kas nor\u0101da uz nodok\u013cu apie\u0161anas risku. Zem\u0101k ir att\u0113lotas paz\u012bmes, p\u0113c kur\u0101m nosaka, vai attiec\u012bg\u0101 p\u0101rrobe\u017eu sh\u0113ma ir pak\u013cauta zi\u0146o\u0161anai.<\/p>\n

Tests, lai noteiktu vai p\u0101rrobe\u017eu sh\u0113ma ir j\u0101zi\u0146o: <\/p>\n

\n
<\/div>\n<\/p><\/div>\n
\n
\"\" <\/div>\n<\/p><\/div>\n

K\u0101di ir p\u0101rrobe\u017eu sh\u0113mu zi\u0146o\u0161anas termi\u0146i?<\/b>
Pirm\u0101 inform\u0101cija par p\u0101rrobe\u017eu sh\u0113mu \u00a0j\u0101iesniedz nodok\u013cu iest\u0101dei l\u012bdz 2020.gada 31.augustam. Lai ar\u012b Direkt\u012bvas 2018\/288 noteiktie nosac\u012bjumi ir piem\u0113rojami no 2020.gada 1.j\u016blija, zi\u0146o\u0161anai ir pak\u013cautas p\u0101rrobe\u017eu sh\u0113mas, kuras \u012bstenotas p\u0113c 2018.gada 25.j\u016bnija.
Sekojo\u0161i pirm\u0101 zi\u0146o\u0161ana (t.i., l\u012bdz 2020.gada 31.augustam) b\u016bs par p\u0101rrobe\u017eu sh\u0113m\u0101m, kuras \u012bstenotas p\u0113c 2018.gada 25.j\u016bnija l\u012bdz 2020.gada 1.j\u016blijam.<\/p>\n

Par zi\u0146ojam\u0101m p\u0101rrobe\u017eu sh\u0113m\u0101m, kuras \u012bstenotas p\u0113c 2020.gada 1.j\u016blija, starpniekam j\u0101zi\u0146o 30 dienu laik\u0101, s\u0101kot no:
1) \u00a0 \u00a0 n\u0101kam\u0101s dienas p\u0113c tam, kad zi\u0146ojam\u0101 p\u0101rrobe\u017eu sh\u0113ma ir pieejama t\u0101s \u012bsteno\u0161anai;
\u2003\u2003 vai
2) \u00a0 \u00a0 n\u0101kam\u0101s dienas p\u0113c tam, kad zi\u0146ojam\u0101 p\u0101rrobe\u017eu sh\u0113ma ir gatava \u012bsteno\u0161anai;
\u2003\u2003\u00a0vai
3) \u00a0 \u00a0 br\u012b\u017ea, kad ir uzs\u0101kts zi\u0146ojam\u0101s p\u0101rrobe\u017eu sh\u0113mas \u012bsteno\u0161anas pirmais posms.<\/p>\n

J\u0101zi\u0146o, vadoties no t\u0101, kur\u0161 apst\u0101klis iest\u0101jas pirmais.
Nodok\u013cu maks\u0101t\u0101jam<\/u>, uz kuru attiecas zi\u0146o\u0161anas pien\u0101kums, ir j\u0101iesniedz inform\u0101ciju nodok\u013cu administr\u0101cijai 30 dienu laik\u0101, s\u0101kot no n\u0101kam\u0101s dienas p\u0113c tam kad:
1)\u2003 zi\u0146ojam\u0101 p\u0101rrobe\u017eu sh\u0113ma ir pieejama \u012bsteno\u0161anai attiec\u012bgajam nodok\u013cu maks\u0101t\u0101jam vai ir \u2003\u2003 gatava, lai nodok\u013cu maks\u0101t\u0101js to var\u0113tu \u012bstenot, vai
2)\u2003\u00a0ir uzs\u0101kts sh\u0113mas \u012bsteno\u0161anas pirmais posms saist\u012bb\u0101 ar attiec\u012bgo nodok\u013cu maks\u0101t\u0101ju.<\/p>\n

J\u0101zi\u0146o, vadoties no t\u0101, kur\u0161 apst\u0101klis iest\u0101jas pirmais.<\/p>\n

Vai paredz\u0113tas sankcijas par nezi\u0146o\u0161anu? <\/b>
Saska\u0146\u0101 ar Direkt\u012bvas 2018\/822 nosac\u012bjumiem, ES dal\u012bbvalst\u012bm ir j\u0101nosaka ar\u012b sankcijas par zi\u0146o\u0161anas pien\u0101kumu nepild\u012b\u0161anu. Sankciju apm\u0113ram j\u0101b\u016bt efekt\u012bvam, proporcion\u0101lam un sam\u0113r\u012bgam. Konkr\u0113ts soda naudas apm\u0113rs nav noteikts, t\u0101 apm\u0113ru katra ES dal\u012bbvalsts var noteikt pati. <\/p>\n

[1]\u00a0<\/span>https:\/\/titania.saeima.lv\/LIVS13\/SaeimaLIVS13.nsf\/webAll?SearchView&Query=([Title]=*par+nodok%C4%BCiem+un+nodev%C4%81m*)&SearchMax=0&SearchOrder=4<\/span><\/a> <\/p>\n

Inform\u0101ciju sagatavoja Leinonen Latvija Nodok\u013cu un Juridisko konsult\u0101ciju departaments<\/b> <\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

2018.gada 25.maij\u0101, Eiropas Padome pie\u0146\u0113ma Padomes direkt\u012bvu 2018\/822 (turpm\u0101k tekst\u0101 – Direkt\u012bva 2018\/822) ar kuru tika groz\u012bta Direkt\u012bva 2011\/16\/ES par oblig\u0101to autom\u0101tisko inform\u0101cijas apmai\u0146u nodok\u013cu jom\u0101 attiec\u012bb\u0101 uz zi\u0146ojam\u0101m p\u0101rrobe\u017eu sh\u0113m\u0101m. Direkt\u012bva 2018\/822 uzliek par pien\u0101kumu, starpniekiem un nodok\u013cu maks\u0101t\u0101jiem, zi\u0146ot par iesp\u0113jami agres\u012bv\u0101m p\u0101rrobe\u017eu nodok\u013cu pl\u0101no\u0161anas sh\u0113m\u0101m. Kad st\u0101sies sp\u0113k\u0101? Eiropas Savien\u012bbas dal\u012bbvalst\u012bm (turpm\u0101k […]<\/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":[117],"class_list":["post-3670","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nJaunas zi\u0146o\u0161anas pras\u012bbas par p\u0101rrobe\u017eu sh\u0113mu dar\u012bjumiem no 2020.gada j\u016blija – 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\/zinosanas-prasibas-par-parrobezu-shemu\/\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jaunas zi\u0146o\u0161anas pras\u012bbas par p\u0101rrobe\u017eu sh\u0113mu dar\u012bjumiem no 2020.gada j\u016blija – Leinonen Latvia\" \/>\n<meta property=\"og:description\" content=\"2018.gada 25.maij\u0101, Eiropas Padome pie\u0146\u0113ma Padomes direkt\u012bvu 2018\/822 (turpm\u0101k tekst\u0101 – Direkt\u012bva 2018\/822) ar kuru tika groz\u012bta Direkt\u012bva 2011\/16\/ES par oblig\u0101to autom\u0101tisko inform\u0101cijas apmai\u0146u nodok\u013cu jom\u0101 attiec\u012bb\u0101 uz zi\u0146ojam\u0101m p\u0101rrobe\u017eu sh\u0113m\u0101m. Direkt\u012bva 2018\/822 uzliek par pien\u0101kumu, starpniekiem un nodok\u013cu maks\u0101t\u0101jiem, zi\u0146ot par iesp\u0113jami agres\u012bv\u0101m p\u0101rrobe\u017eu nodok\u013cu pl\u0101no\u0161anas sh\u0113m\u0101m. Kad st\u0101sies sp\u0113k\u0101? 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Direkt\u012bva 2018\/822 uzliek par pien\u0101kumu, starpniekiem un nodok\u013cu maks\u0101t\u0101jiem, zi\u0146ot par iesp\u0113jami agres\u012bv\u0101m p\u0101rrobe\u017eu nodok\u013cu pl\u0101no\u0161anas sh\u0113m\u0101m. Kad st\u0101sies sp\u0113k\u0101? Eiropas Savien\u012bbas dal\u012bbvalst\u012bm (turpm\u0101k […]","og_url":"https:\/\/leinonen.eu\/lva\/lv\/news\/zinosanas-prasibas-par-parrobezu-shemu\/","og_site_name":"Leinonen Latvia","article_published_time":"2019-11-13T00:00:00+00:00","og_image":[{"url":"https:\/\/leinonen.eu\/app\/uploads\/blog\/0000_0041_2882_photos_LvScheme_block.JPG","type":"","width":"","height":""}],"author":"Leinonen Latvia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Latvia","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/zinosanas-prasibas-par-parrobezu-shemu\/","url":"https:\/\/leinonen.eu\/lva\/lv\/news\/zinosanas-prasibas-par-parrobezu-shemu\/","name":"Jaunas zi\u0146o\u0161anas pras\u012bbas par p\u0101rrobe\u017eu sh\u0113mu dar\u012bjumiem no 2020.gada j\u016blija – Leinonen Latvia","isPartOf":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#website"},"datePublished":"2019-11-13T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/#\/schema\/person\/c325184b1da27065567f39a60f236008"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/zinosanas-prasibas-par-parrobezu-shemu\/#breadcrumb"},"inLanguage":"lv-LV","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/lva\/lv\/news\/zinosanas-prasibas-par-parrobezu-shemu\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/lva\/lv\/news\/zinosanas-prasibas-par-parrobezu-shemu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/lva\/lv\/home\/"},{"@type":"ListItem","position":2,"name":"Jaunas zi\u0146o\u0161anas pras\u012bbas par p\u0101rrobe\u017eu sh\u0113mu dar\u012bjumiem no 2020.gada j\u016blija"}]},{"@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\/3670","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=3670"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/posts\/3670\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/media?parent=3670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/categories?post=3670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/tags?post=3670"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/lva\/lv\/wp-json\/wp\/v2\/coauthors?post=3670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}