{"id":10020,"date":"2026-05-18T12:51:04","date_gmt":"2026-05-18T09:51:04","guid":{"rendered":"https:\/\/rockbridge.legal\/legislative-review-may-8-14-2026\/"},"modified":"2026-07-23T12:05:31","modified_gmt":"2026-07-23T09:05:31","slug":"legislative-review-may-8-14-2026","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/legislative-review-may-8-14-2026\/","title":{"rendered":"Legislative Review May 8\u201314, 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10020\" class=\"elementor elementor-10020 elementor-8865\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e655216 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e655216\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-497dbfdc\" data-id=\"497dbfdc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b47b7a5 elementor-widget elementor-widget-post-info\" data-id=\"2b47b7a5\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-a470701 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/en\/2026\/05\/18\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>May 18, 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1d75820 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"#\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tBy Paula Vasariete\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e7edcd elementor-widget elementor-widget-text-editor\" data-id=\"9e7edcd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><a href=\"#energetika\"><span style=\"text-decoration: underline;\">ENERGY<\/span><\/a><\/h6><p>\u2013 <a href=\"#grozijumi-likuma-par-ietekmes-uz-vidi-novertejumu\">Amendments to the Law \u201cOn Environmental Impact Assessment\u201d<\/a><br\/>\u2013 <a href=\"#izstradats-kalkulators-degvielas-uzpildes-staciju-emisiju-un-drn-aprekinam\">Calculator developed for calculating emissions and NRT for filling stations<\/a><br\/>\u2013 <a href=\"#energetikas-nozares-apskats-2026-gada-aprilis\">Energy Sector Review \u2013 April 2026<\/a><\/p><h6><a href=\"#reguletas-tiesibas\"><span style=\"text-decoration: underline;\">REGULATED RIGHTS<\/span><\/a><\/h6><p>\u2013 <a href=\"#ar-grozijumiem-precu-un-pakalpojumu-pieklustamibas-likuma-tiks-ieviestas-eiropas-savienibas-direktivai-atbilstosas-definicijas\">Amendments to the Law on Accessibility of Goods and Services will introduce definitions in line with the European Union Directive<\/a> <br\/>\u2013 <a href=\"#ar-grozijumiem-sabiedrisko-pakalpojumu-sniedzeju-iepirkumu-likuma-pilnveido-vienotu-efektivu-un-caurskatamu-iepirkumu-sistemu\">Amendments to the Law on the Procurement of Public Service Providers improve a unified, efficient, and transparent procurement system<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#banku-finansu-tiesibas\">BANKING AND FINANCE LAW<\/a><\/span><\/h6><p>\u2013 <a href=\"#ar-grozijumiem-pateretaju-tiesibu-aizsardzibas-likuma-paredzets-centralizet-nebanku-kreditetaju-un-finansu-pakalpojumu-uzraudzibu-latvijas-banka-nodrosinot-vienotu-un-efektivaku-finansu-tirgus-regulejumu\">Amendments to the Consumer Rights Protection Law are intended to centralize the supervision of non-bank lenders and financial services within the Bank of Latvia, ensuring a unified and more efficient financial market regulation<\/a><br\/>\u2013 <a href=\"#pasvaldibu-socialajiem-dienestiem-paredz-tiesibas-pieprasit-bankas-kontu-izrakstus\">Municipal social services are granted the right to request bank account statements<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#fondi\">FUNDS <span class=\"NormalTextRun SCXW236817844 BCX8\">(PRI<\/span><span class=\"NormalTextRun SCXW236817844 BCX8\">VATE WEALTH)<\/span><\/a><\/span><\/h6><p>\u2013 <a href=\"#eiropas-komisijas-pazinojums-par-naudas-tirgus-fondu-regulas-konkretu-tiesibu-normu-interpretaciju-un-piemerosanu\">European Commission notice on the interpretation and application of specific legal norms of the Money Market Funds Regulation<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#intelektualais-ipasums-ip-informacijas-tehnologijas-it-datu-aizsardziba\"><span class=\"TextRun SCXW135673902 BCX8\" lang=\"LV-LV\" xml:lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW135673902 BCX8\">INTELLECTUAL PROPERTY (IP) &#038; INFORMATION TECHNOLOGY (IT) &#038; DATA PROTECTION<\/span><\/span><\/a><\/span><\/h6><p>\u2013 <a href=\"#ar-grozijumiem-maksliga-intelekta-centra-likuma-maksliga-intelekta-centra-sekretariata-funkcijas-integre-centra-darbiba-efektivakai-un-pastavigai-parvaldibai\">Amendments to the Artificial Intelligence Center Law integrate the functions of the Artificial Intelligence Center Secretariat into the Center&#8217;s operations for more efficient and independent management<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#nodokli\">TAXES<\/a><\/span><\/h6><p>\u2013 <a href=\"#likumprojekts-zemes-likumiskas-lietosanas-maksas-kompensacijas-likums\">Draft Law: Law on Compensation for Legal Land Use Fees<\/a><br\/>\u2013 <a href=\"#est-atzina-ka-fikseta-nokavejuma-nauda-par-pvn-paradu-ir-samerigs-un-es-tiesibam-atbilstoss-lidzeklis-nodoklu-saistibu-savlaicigas-izpildes-nodrosinasanai\">The CJEU recognized that a fixed late payment interest on VAT debt is a proportionate measure in accordance with EU law to ensure timely fulfillment of tax obligations<\/a> <br\/>\u2013 <a href=\"#est-atzina-ka-apaksuznemejs-nevar-koriget-pvn-bazi-par-cesijas-cela-iegutu-un-nesanemtu-prasijumu-pret-attistitaju\">The CJEU recognized that a subcontractor cannot adjust the VAT base for a claim against a developer acquired through assignment and not received<\/a><br\/>\u2013 <a href=\"#generaladvokata-viedoklis-par-nodokla-piemerosanu-sabiedribas-parveidosanai-neizveidojot-jaunu-juridisko-personu-atbilstosi-direktivai-2008-7-ek\">Advocate General&#8217;s opinion on the application of tax to the transformation of a company without creating a new legal entity, in accordance with Directive 2008\/7\/EC<\/a><br\/>\u2013 <a href=\"#vid-publicejis-materialu-par-algas-nodoklu-gramatinu-mobilaja-lietotne-mans-vid\">SRS has published material on the wage tax booklet in the mobile app \u201cMANS VID\u201d<\/a><br\/>\u2013 <a href=\"#vid-aktualizejis-metodisko-materialu-nodoklu-maksasanas-rezimi-bernu-uzraudzibas-pakalpojuma-sniedzejiem\">SRS has updated the methodological material &#8220;Tax payment regimes for childcare service providers&#8221;<\/a><br\/>\u2013 <a href=\"#vid-aktualizejis-informativo-materialu-nodoklu-piemerosana-profesionalu-sportistu-ienakumam\"><span class=\"TextRun SCXW79830623 BCX8\" lang=\"LV-LV\" xml:lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW79830623 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">SRS has updated the information material &#8220;Application of taxes to the income of professional athletes&#8221;<br\/>\u2013<\/span><\/span><\/a> <a href=\"#aktualizets-metodiskais-materials-minimalas-valsts-socialas-apdrosinasanas-obligatas-iemaksas\">Updated methodological material &#8220;Minimum compulsory state social insurance contributions<\/a><br\/>\u2013         <a href=\"#vid-aktualizejis-materialu-iedzivotaju-ienakuma-nodoklis-no-nekustama-ipasuma-atsavinasanas-ienakuma\">SRS has updated the material &#8220;Personal income tax from the disposal of real estate income&#8221;<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#stridu-izskirtsana\">CUSTOMS<\/a><\/span><\/h6><div><p>\u2013 <a href=\"#planota-eata-sistemas-ieviesana-un-pareja-uz-ata-karnetes-digitalizaciju\">Planned implementation of the eATA system and transition to the digitalization of the ATA Carnet<\/a><br\/>\u2013 <a href=\"#vid-publicejis-uzzinu-par-uzzinas-atteikumu-un-uzzinas-sniegsanu-saistiba-ar-sintetiskas-izcelsmes-metanolu\">SRS has published a reference &#8220;On the refusal of a reference and the provision of a reference regarding methanol of synthetic origin&#8221;<\/a><\/p><\/div><h6><span style=\"text-decoration: underline;\"><a href=\"#stridu-izskirtsana\">DISPUTE RESOLUTION<\/a><\/span><\/h6><div><p>\u2013 <a href=\"#grozijumi-administrativa-procesa-likuma\">Amendments to the Administrative Procedure Law<\/a><br\/>\u2013 <a href=\"#satversmei-neatbilst-jurmalas-lokalplanojuma-normas-kas-noteic-zemes-ipasuma-pielaujamo-apbuves-augstumu\">Norms of the J\u016brmala local plan, which determine the permissible building height on land property, do not comply with the Constitution<\/a><br\/>\u2013 <a href=\"#senats-atcel-spriedumu-lieta-par-dzivokla-ires-ligumu-un-uzdod-pilnvertigi-noskaidrot-lidzeju-gribu\">The Senate annuls the judgment in the case regarding an apartment rental agreement and orders a full clarification of the will of the parties<\/a><br\/>\u2013 <a href=\"#es-tiesibas-aizliedz-finansialu-kompensaciju-kas-aprekinata-pamatojoties-tikai-uz-zemes-tirgus-vertibu-so-tiesibu-dzesanas-no-zemesgramatas-bridi\">EU law prohibits financial compensation calculated based solely on the market value of the land at the time of the deletion of these rights from the Land Register<\/a> <\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0695249 elementor-widget elementor-widget-heading\" data-id=\"0695249\" data-element_type=\"widget\" id=\"energetika\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ENERGY<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-707271a elementor-widget elementor-widget-heading\" data-id=\"707271a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Draft Legislative Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e19a966 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e19a966\" data-element_type=\"widget\" id=\"grozijumi-likuma-par-ietekmes-uz-vidi-novertejumu\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW73265153 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW73265153 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Amendments to the Law <\/span><span class=\"NormalTextRun SCXW73265153 BCX8\" data-ccp-parastyle=\"1st level (heading)\">\u201cOn Environmental Impact Assessment\u201d (<\/span><\/span><a class=\"Hyperlink SCXW73265153 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1349)&#038;SearchMax=0&#038;SearchOrder=4\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW73265153 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW73265153 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No. 1349\/Lp14<\/span><\/span><\/a><span class=\"TextRun SCXW73265153 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW73265153 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><\/h6><p><i><br>Adopted in the 1st reading on May 14, 2026; Submitted for opinions until May 19, 2026.  <br><\/i><\/p><p><span data-contrast=\"auto\">In the Cabinet of Ministers meeting on April 28, 2026, the informative report \u201cOn the expediency of further application of the Law on the simplified procedure for the construction of energy supply structures necessary for the promotion of energy security and independence\u201d was adopted, by which it was decided to recognize the Energy Security Law as invalid <\/span><b><span data-contrast=\"auto\">(<\/span><\/b><a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1348)&#038;SearchMax=0&#038;SearchOrder=4\"><b><span data-contrast=\"none\">Draft Law No. 1348\/Lp14<\/span><\/b><\/a><b><span data-contrast=\"auto\">)<\/span><\/b><span data-contrast=\"auto\">, while simultaneously determining that certain norms included in this law and recognized as effective are to be transferred to the Law \u201cOn Environmental Impact Assessment\u201d. <\/span> <span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">In the future, the law will clearly define in which territories the construction of high-capacity wind power plants is generally permitted and clarify the cases in which it is necessary to perform an initial environmental impact assessment for the construction of a wind farm. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">The law is scheduled to enter into force on July 15, 2026. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-661792a elementor-widget elementor-widget-heading\" data-id=\"661792a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Industry News<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb3f06a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bb3f06a\" data-element_type=\"widget\" id=\"izstradats-kalkulators-degvielas-uzpildes-staciju-emisiju-un-drn-aprekinam\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW84642682 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84642682 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Calculator developed for <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW84642682 BCX8\" data-ccp-parastyle=\"1st level (heading)\">filling<\/span><span class=\"NormalTextRun SCXW84642682 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> station emissions and NRT calculation (<\/span><\/span><a class=\"Hyperlink SCXW84642682 BCX8\" href=\"https:\/\/www.vvd.gov.lv\/lv\/jaunums\/vvd-izstradats-kalkulators-degvielas-uzpildes-staciju-emisiju-un-drn-aprekinam\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW84642682 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW84642682 BCX8\" data-ccp-charstyle=\"Hyperlink\">VVD: News<\/span><\/span><\/a><span class=\"TextRun SCXW84642682 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84642682 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW84642682 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><i><\/i><\/h6><p><span data-contrast=\"auto\">The State Environmental Service (VVD) has developed an emissions and natural resource tax (NRT) calculation calculator for volatile organic compound emissions from filling stations (DUS).<\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">The calculator allows the user, by entering information about the DUS address and fuel turnover in a specific period, to calculate the volume of emissions and the corresponding NRT amount. It is intended for the calculation of emissions and NRT generated by gasoline and diesel turnover. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59557f5 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"59557f5\" data-element_type=\"widget\" id=\"energetikas-nozares-apskats-2026-gada-aprilis\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"EOP SCXW84642682 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW100432402 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW100432402 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Energy Sector Review \u2013 April 2026 (<\/span><\/span><a class=\"Hyperlink SCXW100432402 BCX8\" href=\"https:\/\/www.kem.gov.lv\/lv\/jaunums\/energetikas-nozares-apskats-2026-gada-aprilis\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW100432402 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW100432402 BCX8\" data-ccp-charstyle=\"Hyperlink\">KEM: News<\/span><\/span><\/a><span class=\"TextRun SCXW100432402 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW100432402 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW100432402 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><\/span><\/h6><p><span class=\"TextRun SCXW85214310 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">The average <\/span><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">electricity price in April was 23% lower than in March. <\/span><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">April significantly strengthened the role of solar energy in Latvia&#8217;s energy balance, reducing the need for fossil fuels, especially natural gas, in electricity generation. In the spring of 2026, several new large-scale solar parks were connected to the grid, including projects by the company \u201c<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">Sunly<\/span><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">\u201d projects, which together provide 225 MW of capacity and account for approximately a quarter of the total volume of large solar projects in Latvia. <\/span><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">At the same time, wind energy production also increased significantly \u2013 in April it almost doubled, rising from 14.4 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">GWh<\/span><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\"> in March to 28 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">GWh<\/span><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">, thereby further strengthening the dominance of <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\">renewable<\/span><span class=\"NormalTextRun SCXW85214310 BCX8\" data-ccp-parastyle=\"RBL Normal\"> resources in electricity generation.<\/span><\/span><span class=\"EOP SCXW85214310 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789003a elementor-widget elementor-widget-heading\" data-id=\"789003a\" data-element_type=\"widget\" id=\"reguletas-tiesibas\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">REGULATED RIGHTS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60a7edd elementor-widget elementor-widget-heading\" data-id=\"60a7edd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Draft Legislative Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22f319d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"22f319d\" data-element_type=\"widget\" id=\"ar-grozijumiem-precu-un-pakalpojumu-pieklustamibas-likuma-tiks-ieviestas-eiropas-savienibas-direktivai-atbilstosas-definicijas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW169615813 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW169615813 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Amendments to the Law on <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW169615813 BCX8\" data-ccp-parastyle=\"1st level (heading)\">Accessibility<\/span><span class=\"NormalTextRun SCXW169615813 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> of Goods and Services will introduce definitions in line with the European Union Directive <\/span><span class=\"NormalTextRun SCXW169615813 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW169615813 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1339)&#038;SearchMax=0&#038;SearchOrder=4\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW169615813 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW169615813 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No. 1339\/Lp14<\/span><\/span><\/a><span class=\"TextRun SCXW169615813 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW169615813 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><\/h6><p><em><br>Adopted in the 2nd reading on May 14, 2026  <\/em><\/p><p><span class=\"TextRun SCXW4841222 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">Amendments to the Law on <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">Accessibility<\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\"> of Goods and Services <\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">will establish the necessary definitions<\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\"> that have not yet been transposed into Latvian legislation from <\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">Directive 2019\/882. <\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\"> Specifically, the amendments to the law will introduce definitions for the terms <\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">&#8220;<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">audiovisual<\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\"> media services&#8221;<\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">, &#8220;harmonized standard&#8221;, &#8220;technical spe<\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">cifik\u0101cija&#8221;<\/span><span class=\"NormalTextRun SCXW4841222 BCX8\" data-ccp-parastyle=\"RBL Normal\">, and &#8220;rail passenger transport services&#8221;.<\/span><\/span><span class=\"EOP SCXW4841222 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77cf5a2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"77cf5a2\" data-element_type=\"widget\" id=\"ar-grozijumiem-sabiedrisko-pakalpojumu-sniedzeju-iepirkumu-likuma-pilnveido-vienotu-efektivu-un-caurskatamu-iepirkumu-sistemu\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW235834003 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun BookmarkStart SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Amendments to the Law on the Procurement of Public Service Providers <\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\">improve<\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> a unifie<\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\">d<\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\">, efficient<\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\">and transparent<\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\">procurement system<\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW235834003 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1346)&#038;SearchMax=0&#038;SearchOrder=4\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW235834003 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No. <\/span><span class=\"NormalTextRun SCXW235834003 BCX8\" data-ccp-charstyle=\"Hyperlink\">1346\/Lp14)<\/span><\/span><\/a><span class=\"EOP SCXW235834003 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/h6><p><em><br>Adopted in the 2nd reading on May 14, 2026  <\/em><\/p><p><span class=\"TextRun SCXW177910024 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW177910024 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">The draft law<\/span><span class=\"NormalTextRun SCXW177910024 BCX8\" data-ccp-parastyle=\"RBL Normal\"> \u201cAmendments to the Law on the Procurement of Public Service Providers\u201d<\/span><span class=\"NormalTextRun SCXW177910024 BCX8\" data-ccp-parastyle=\"RBL Normal\"> was developed to harmonize the Law on the Procurement of Public Service Providers with amendments to the Public Procurement Law and to ensure a unified regulation throughout the public procurement system. It provides for clarifying the rules for the exclusion of candidates and applicants, their verification procedure, as well as regulation regarding subcontractors, contract amendments, administrative penalties, and green public procurement requirements. The aim of the amendments is to make the procurement process more efficient, flexible, and to prevent the application of different rules in various procurement procedures.<\/span><\/span><span class=\"EOP SCXW177910024 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d80be8 elementor-widget elementor-widget-heading\" data-id=\"5d80be8\" data-element_type=\"widget\" id=\"banku-finansu-tiesibas\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">BANKING AND FINANCE LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1d2cea elementor-widget elementor-widget-heading\" data-id=\"a1d2cea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Draft Legislative Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-763d807 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"763d807\" data-element_type=\"widget\" id=\"ar-grozijumiem-pateretaju-tiesibu-aizsardzibas-likuma-paredzets-centralizet-nebanku-kreditetaju-un-finansu-pakalpojumu-uzraudzibu-latvijas-banka-nodrosinot-vienotu-un-efektivaku-finansu-tirgus-regulejumu\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW211220734 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Amen<\/span><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\">dment<\/span><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\">s<\/span><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> to the Consumer Rights Protection Law <\/span><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\">are intended to centralize the supervision of <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\">non-bank<\/span><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> lenders and financial services within the Bank of Latvia, ensuring a unified and more efficient financial market regulation <\/span><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW211220734 BCX8\" href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/dd874d4b-d563-4482-8b9f-5adffc802502\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW211220734 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-charstyle=\"Hyperlink\">Project ID: 26-TA-744<\/span><\/span><\/a><span class=\"TextRun SCXW211220734 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW211220734 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><\/h6><p><em><br>Coordination concluded on May 8, 2026 <\/em><\/p><p><span data-contrast=\"auto\">Currently, non-bank consumer lenders are supervised by three institutions \u2013 the Bank of Latvia, PTAC, and the State Revenue Service. The amendments provide for integrating the supervision of non-bank consumer lenders and credit intermediaries into the Bank of Latvia. Furthermore, the Bank of Latvia will henceforth ensure the supervision of unfair commercial practices and advertising regarding services provided by financial market participants.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">Simultaneously, amendments have been prepared for several related legislative acts to ensure unified application of the regulation, including the Law on Alternative Investment Funds and Their Managers, the Financial Instrument Market Law, the Law on Investment Management Companies, the Unfair Commercial Practice Prohibition Law, the Law on the Prevention of Money Laundering and Terrorism and Proliferation Financing, the Law on Accessibility of Goods and Services, the Payment Services and Electronic Money Law, the Advertising Law, the Law on International and National Sanctions of the Republic of Latvia, the Private Pension Funds Law, the Civil Procedure Law, and the Crowdfunding Services Law.<\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8873894 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8873894\" data-element_type=\"widget\" id=\"pasvaldibu-socialajiem-dienestiem-paredz-tiesibas-pieprasit-bankas-kontu-izrakstus\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW195481608 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW195481608 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Municipal social services are granted the right to request bank account statements <\/span><span class=\"NormalTextRun SCXW195481608 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW195481608 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1337)&#038;SearchMax=0&#038;SearchOrder=4\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW195481608 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW195481608 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No. 1337<\/span><span class=\"NormalTextRun SCXW195481608 BCX8\" data-ccp-charstyle=\"Hyperlink\">\/Lp14<\/span><\/span><\/a><span class=\"TextRun SCXW195481608 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW195481608 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW195481608 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/h6><p><em><br>Submitted to the Saeima committee on May 14, 2026 <\/em><\/p><p><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">Amendments to the Credit Institution Law <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">provide <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">that <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">Credit Institutions<\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\"> may, upon request of a municipal social service, provide information regarding <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">a natural person&#8217;s <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\"><\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\"> <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">account statement as defined in the Account Register Law<\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">. The social service could receive information regarding <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">an account statement for a <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">time<\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\"> period of three to twelve full calendar months<\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">, information on monetary income and expenses during this time, and <\/span><span class=\"NormalTextRun SCXW193825379 BCX8\" data-ccp-parastyle=\"RBL Normal\">the account balance at the beginning and end of the period.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d54b30 elementor-widget elementor-widget-heading\" data-id=\"4d54b30\" data-element_type=\"widget\" id=\"fondi\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FUNDS (PRIVATE WEALTH)  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c64fd9 elementor-widget elementor-widget-heading\" data-id=\"3c64fd9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Industry News<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f88375 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7f88375\" data-element_type=\"widget\" id=\"eiropas-komisijas-pazinojums-par-naudas-tirgus-fondu-regulas-konkretu-tiesibu-normu-interpretaciju-un-piemerosanu\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW200899271 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW200899271 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">European Commission notice on the interpretation and application of <\/span><span class=\"NormalTextRun SCXW200899271 BCX8\" data-ccp-parastyle=\"1st level (heading)\">specific <\/span><span class=\"NormalTextRun SCXW200899271 BCX8\" data-ccp-parastyle=\"1st level (heading)\">legal norms of the Money Market Funds Regulation (<\/span><\/span><a class=\"Hyperlink SCXW200899271 BCX8\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/?uri=OJ:C_202602641\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW200899271 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW200899271 BCX8\" data-ccp-charstyle=\"Hyperlink\">EC Notice<\/span><\/span><\/a><span class=\"TextRun SCXW200899271 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW200899271 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW200899271 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/h6><p><em><br><span class=\"TextRun SCXW84766994 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84766994 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">Published on May 13, 2026<\/span><\/span><span class=\"EOP SCXW84766994 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/em><\/p><p>The European Commission has prepared answers to frequently asked questions about money market funds (MMFs). The notice clarifies the norms that establish portfolio requirements that MMFs must take into account to ensure their liquidity and stability. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f40c4f2 elementor-widget elementor-widget-heading\" data-id=\"f40c4f2\" data-element_type=\"widget\" id=\"intelektualais-ipasums-ip-informacijas-tehnologijas-it-datu-aizsardziba\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INTELLECTUAL PROPERTY (IP) &amp; INFORMATION TECHNOLOGY (IT) &amp; DATA PROTECTION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12b933a elementor-widget elementor-widget-heading\" data-id=\"12b933a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Draft Legislative Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c6f438 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3c6f438\" data-element_type=\"widget\" id=\"ar-grozijumiem-maksliga-intelekta-centra-likuma-maksliga-intelekta-centra-sekretariata-funkcijas-integre-centra-darbiba-efektivakai-un-pastavigai-parvaldibai\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"EOP SCXW200899271 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW14916667 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW14916667 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Amendments to the <\/span><span class=\"NormalTextRun SCXW14916667 BCX8\" data-ccp-parastyle=\"1st level (heading)\">Artificial Intelligence Center Law<\/span><span class=\"NormalTextRun SCXW14916667 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW14916667 BCX8\" data-ccp-parastyle=\"1st level (heading)\">integrate the functions of the Artificial Intelligence Center Secretariat into the Center&#8217;s operations for more efficient and independent management<\/span><span class=\"NormalTextRun SCXW14916667 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> (<\/span><\/span><a class=\"Hyperlink SCXW14916667 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1341)&#038;SearchMax=0&#038;SearchOrder=4\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW14916667 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW14916667 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No. 1341\/Lp14<\/span><\/span><\/a><span class=\"TextRun SCXW14916667 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW14916667 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW14916667 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span> <\/span><\/h6><p><em><br><span class=\"TextRun SCXW84766994 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84766994 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\"><span class=\"TextRun SCXW210614038 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW210614038 BCX8\">Adopted in the 2nd reading on May 14, 2026. <\/span><\/span><span class=\"EOP SCXW210614038 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/span><\/span><\/em><\/p><p><span class=\"NormalTextRun SCXW217447865 BCX8\">At the time of the adoption of the Artificial Intelligence Center Law in 2025, the foundation \u201cArtificial Intelligence Center\u201d was still in the process of being established, therefore its secretariat functions were provided by the State Digital Development Agency. This solution was initially effective as it allowed the Center to quickly start operations without creating additional administrative infrastructure. However, the Center has now established its own team and operational processes, therefore it is necessary to review the existing model. The aim of the draft law is to stipulate that the Center itself provides the secretariat functions, thereby gaining greater control over resources and operational planning. This approach has also been conceptually supported by the Center&#8217;s board, and the Ministry of Smart Administration and Regional Development has expressed no objections. The amendments are necessary to adapt the regulation to the Center&#8217;s level of development and ensure more efficient performance of functions.       <\/span><span class=\"NormalTextRun SCXW217447865 BCX8\">The law is scheduled to enter into force on June 1, 2026.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db868ec elementor-widget elementor-widget-heading\" data-id=\"db868ec\" data-element_type=\"widget\" id=\"nodokli\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TAXES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29ef13e elementor-widget elementor-widget-heading\" data-id=\"29ef13e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Draft Legislative Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f82403d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f82403d\" data-element_type=\"widget\" id=\"likumprojekts-zemes-likumiskas-lietosanas-maksas-kompensacijas-likums\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW140723889 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW140723889 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Draft Law: <\/span><span class=\"NormalTextRun SCXW140723889 BCX8\" data-ccp-parastyle=\"1st level (heading)\">Law on Compensation for Legal Land Use Fees (<\/span><\/span><a class=\"Hyperlink SCXW140723889 BCX8\" href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/8c98ab12-f2f6-4fdc-b27e-34a39f4d2974\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW140723889 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW140723889 BCX8\" data-ccp-charstyle=\"Hyperlink\">Project ID: <\/span><span class=\"NormalTextRun SCXW140723889 BCX8\" data-ccp-charstyle=\"Hyperlink\">26-TA-978<\/span><\/span><\/a><span class=\"TextRun SCXW140723889 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW140723889 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW140723889 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/h6><p><em><br><span class=\"TextRun SCXW143039477 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW143039477 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">Adop<\/span><span class=\"NormalTextRun SCXW143039477 BCX8\" data-ccp-parastyle=\"RBL Normal\">te<\/span><span class=\"NormalTextRun SCXW143039477 BCX8\" data-ccp-parastyle=\"RBL Normal\">d<\/span><span class=\"NormalTextRun SCXW143039477 BCX8\" data-ccp-parastyle=\"RBL Normal\"> <\/span><span class=\"NormalTextRun SCXW143039477 BCX8\" data-ccp-parastyle=\"RBL Normal\">at the Cabinet of Ministers meeting on <\/span><span class=\"NormalTextRun SCXW143039477 BCX8\" data-ccp-parastyle=\"RBL Normal\">May 12, 2026<\/span><\/span><span class=\"EOP SCXW143039477 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/em><\/p><p><span class=\"TextRun SCXW225199239 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">From January 1, 2025, with amendments to the State Real Estate Cadastre Law, two cadastral values were introduced. <\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">T<\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">he transitional provisions of the law stipulate that the fiscal cadastral value is used for the calculation of taxes, state fees, and other payments into the state or municipal budget (thus also for the calculation of real estate tax). <\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">Consequently,<\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\"> in cases of forced divided property, in certain situations, the legal land use fee does not cover the real estate tax for land owners. This arises because the use fee is calculated from the universal cadastral value, but the tax <\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">\u2013<\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\"> from the fiscal cadastral value. The Constitutional Court recognized that such a situation may disproportionately affect the property rights of land owners. <\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">Therefore, the <\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">draft law <\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">Law on Compensation for Legal Land Use Fees has been developed, which <\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">provides for a one-time state compensation for those land owners whose use fee is less than the real estate tax payable. The compensation will be administered by the State Land Service<\/span><span class=\"NormalTextRun SCXW225199239 BCX8\" data-ccp-parastyle=\"RBL Normal\">.<\/span><\/span><span class=\"EOP SCXW225199239 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1204ad elementor-widget elementor-widget-heading\" data-id=\"d1204ad\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Case Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dc0fd9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6dc0fd9\" data-element_type=\"widget\" id=\"est-atzina-ka-fikseta-nokavejuma-nauda-par-pvn-paradu-ir-samerigs-un-es-tiesibam-atbilstoss-lidzeklis-nodoklu-saistibu-savlaicigas-izpildes-nodrosinasanai\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW251162944 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW251162944 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">The CJEU recognized that a fixed late payment interest on VAT debt is a proportionate measure in accordance with EU law to ensure timely fulfillment of tax obligations<\/span><span class=\"NormalTextRun SCXW251162944 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW251162944 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW251162944 BCX8\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:62024CJ0544\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW251162944 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW251162944 BCX8\" data-ccp-charstyle=\"Hyperlink\">Case No. C<\/span><\/span><span class=\"NoBreakHyphenBlob BlobObject DragDrop SCXW251162944 BCX8\">&#8211;<\/span><span class=\"TextRun Underlined SCXW251162944 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW251162944 BCX8\" data-ccp-charstyle=\"Hyperlink\">544\/24<\/span><\/span><\/a><span class=\"TextRun SCXW251162944 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW251162944 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><\/h6><p><em><br><span class=\"TextRun SCXW232906296 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW232906296 BCX8\" data-ccp-parastyle=\"RBL Normal\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"df9a86ac-78ba-51b8-a1db-7cdcb253d24e|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"RBL Normal\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"RBLNormal\",335572020,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",469777929,\"RBL Normal Char\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\" data-ccp-parastyle-linked-defn=\"{\"ObjectId\":\"04dd8c3e-60f3-53a8-b1c5-f43a27ab4e09|1\",\"ClassId\":1073872969,\"Properties\":[201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",201341986,\"1\",469769226,\"Aptos,Times New Roman\",268442635,\"22\",469775450,\"RBL Normal Char\",201340122,\"1\",134233614,\"true\",469778129,\"RBLNormalChar\",335572020,\"1\",134231262,\"true\",335551547,\"2057\",469777929,\"RBL Normal\",469778324,\"Default Paragraph Font\"]}\">Judgment <\/span><span class=\"NormalTextRun SCXW232906296 BCX8\" data-ccp-parastyle=\"RBL Normal\">delivered on April 30, 2026<\/span><\/span><span class=\"EOP SCXW232906296 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/em><\/p><p><span data-contrast=\"auto\">The Lithuanian tax administration found that the company had deducted VAT indicated in invoices without legal force and had participated in transactions related to VAT fraud. Sanctions were applied to the company: VAT EUR 6,517,901.36, late payment interest EUR 2,431,505.31, fine EUR 1,862,257. The company requested to be released from the late payment interest and fine, but the tax administration did not agree. The company considered the late payment interest to be disproportionate because it was calculated retroactively for the entire period from the moment the tax was due, including the periods of tax audits and legal proceedings. The company argued that the late payment interest should be considered a criminal penalty because it includes a punitive element, namely, the rate is increased by seven percentage points.    <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">The national court turned to the Court of Justice of the European Union (CJEU) asking whether such Lithuanian national regulation complies with EU legal norms. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">The CJEU recognized that Article 50 of the Charter is not applicable in a situation where an administrative process and a criminal process have been initiated for the same tax violation, and in both, neither a conviction nor an acquittal has been pronounced. Furthermore, the CJEU recognized that a regulation in which late payment interest on VAT debt is calculated at a fixed rate regardless of the severity of the violation, and the tax administration cannot reduce or cancel it except in cases specifically provided by law, complies with EU norms. Late payment interest is a necessary and proportionate measure to motivate taxpayers to fulfill their tax obligations in a timely manner and to prevent situations where non-payment of debt creates unjustified financial advantages. Its amount is related to the duration of non-payment of the debt and is not in itself considered excessive.    <\/span><span data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61d5ee7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"61d5ee7\" data-element_type=\"widget\" id=\"est-atzina-ka-apaksuznemejs-nevar-koriget-pvn-bazi-par-cesijas-cela-iegutu-un-nesanemtu-prasijumu-pret-attistitaju\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW968265 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">The CJEU recognized that a subcontractor cannot adjust the VAT base for a claim against a developer acquired through assignment and not received<\/span><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW968265 BCX8\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/LV\/TXT\/HTML\/?uri=CELEX:62025TJ0233\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW968265 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-charstyle=\"Hyperlink\">Case No.<\/span><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-charstyle=\"Hyperlink\"> T<\/span><\/span><span class=\"NoBreakHyphenBlob BlobObject DragDrop SCXW968265 BCX8\">&#8211;<\/span><span class=\"TextRun Underlined SCXW968265 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-charstyle=\"Hyperlink\">233\/25 <\/span><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-charstyle=\"Hyperlink\">Mokoryte<\/span><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-charstyle=\"Hyperlink\"> SRL<\/span><\/span><\/a><span class=\"TextRun SCXW968265 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW968265 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW968265 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/h6><p><br><em>Judgment delivered on April 22, 2026.<\/em> <\/p><p>The Developer entered into a contract with the Contractor for a business center project in Romania. The Contractor entrusted the construction work to the Subcontractor. The Developer became insolvent, and the Contractor remained in debt to the Subcontractor. During the legal proceedings, an agreement was reached on the payment of part of the debt, but for the remaining debt, the Contractor and the Subcontractor entered into an assignment agreement, as a result of which the Subcontractor acquired the right of claim against the Developer. The debts were not recovered, and the process of removing the Developer from the commercial register was initiated. In 2021, the Subcontractor issued 5 credit invoices to the Developer, canceling invoices for construction work performed in 2009. The tax administration did not allow the adjustment of the VAT payable.        <\/p><p>The CJEU was asked whether Article 90 of the VAT Directive precludes the possibility that in contractual relations \u2013 arising from a contract followed by a subcontract \u2013 in which an assignment of claims occurs between the contractor and the subcontractor, whereby the subcontractor assignee acquires a claim against the final recipient of the works, the subcontractor assignee may adjust the VAT base. <\/p><p>The CJEU recognized that the VAT Directive precludes a subcontractor, who has acquired a claim through assignment that the contractor has against the developer under a contract, from adjusting the VAT base in the event that the developer has not paid this claim.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6222d4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b6222d4\" data-element_type=\"widget\" id=\"generaladvokata-viedoklis-par-nodokla-piemerosanu-sabiedribas-parveidosanai-neizveidojot-jaunu-juridisko-personu-atbilstosi-direktivai-2008-7-ek\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"EOP SCXW66656470 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW88757027 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Advocate <\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-parastyle=\"1st level (heading)\">General&#8217;s opinion<\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> on the application of tax to the transformation of a company without creating a new legal entity, in accordance with Directive 2008\/7\/EC<\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW88757027 BCX8\" href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=CELEX:62025CC0176\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW88757027 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-charstyle=\"Hyperlink\">Case No. <\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-charstyle=\"Hyperlink\">C<\/span><\/span><span class=\"NoBreakHyphenBlob BlobObject DragDrop SCXW88757027 BCX8\">&#8211;<\/span><span class=\"TextRun Underlined SCXW88757027 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-charstyle=\"Hyperlink\">197\/25, A. <\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-charstyle=\"Hyperlink\">sp<\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-charstyle=\"Hyperlink\">. z <\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-charstyle=\"Hyperlink\">o.o<\/span><\/span><\/a><span class=\"TextRun SCXW88757027 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><span class=\"NormalTextRun SCXW88757027 BCX8\" data-ccp-parastyle=\"1st level (heading)\"><br><\/span><\/span><\/span><\/h6><p><em><br>Opinion delivered on April 23, 2026.<\/em><\/p><p><span data-contrast=\"auto\">Case regarding the application of Directive 2008\/7\/EC concerning indirect taxes on the raising of capital. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">The case examines a situation where a limited partnership is transformed into a general partnership. Applying the principle of continuity, which according to Polish law is applicable to this type of transaction and according to which the same legal entity remains in the event of a company transformation, no new legal entity was created as a result of the transaction, but only the legal form of this company was transformed by amending the founding document. <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">The Polish tax authority taxed the transformation transaction with a tax on civil law transactions. The said authority considered that if the assets of the transformed partnership exceed the assets of the limited partnership, this increase must be taxed with the tax on civil law transactions, as the said tax has not been applied previously. Thus, the Polish tax authority taxed the difference between the value of the assets invested in the general partnership and the value of the limited partnership&#8217;s assets previously taxed.  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p><p><span data-contrast=\"auto\">The Advocate General recognized that if Member States decide not to consider the legal entities mentioned in Article 2(2) of this Directive as capital companies for capital tax purposes, they retain the freedom to determine the legal framework for taxing the said legal entities (i.e., the tax in this situation does not contradict Directive 2008\/7\/EC).  <\/span><span data-ccp-props=\"{\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d37b3 elementor-widget elementor-widget-heading\" data-id=\"20d37b3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Industry News<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-700d04a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"700d04a\" data-element_type=\"widget\" id=\"vid-publicejis-materialu-par-algas-nodoklu-gramatinu-mobilaja-lietotne-mans-vid\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW39020386 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW39020386 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">SRS has published material on the wage tax booklet in the mobile app \u201cMANS VID\u201d (<\/span><\/span><a class=\"Hyperlink SCXW39020386 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/jaunums\/darbojies-ar-savu-algas-nodoklu-gramatinu-mobilaja-lietotne-mans-vid\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW39020386 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW39020386 BCX8\" data-ccp-charstyle=\"Hyperlink\">SRS: News<\/span><\/span><\/a><span class=\"TextRun SCXW39020386 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW39020386 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<br\/><br\/><\/span><\/span><\/h6><p>The State Revenue Service informs that the mobile app \u201cMans VID\u201d provides the opportunity to conveniently and securely, directly from a personal smart device, manage one&#8217;s wage tax booklet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47aa9cb elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"47aa9cb\" data-element_type=\"widget\" id=\"vid-aktualizejis-metodisko-materialu-nodoklu-maksasanas-rezimi-bernu-uzraudzibas-pakalpojuma-sniedzejiem\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW61046044 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW61046044 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">SRS has updated the methodological material &#8220;Tax payment regimes for childcare service providers&#8221; (<\/span><\/span><a class=\"Hyperlink SCXW61046044 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/1907\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW61046044 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW61046044 BCX8\" data-ccp-charstyle=\"Hyperlink\">I<\/span><span class=\"NormalTextRun SCXW61046044 BCX8\" data-ccp-charstyle=\"Hyperlink\">nformative material<\/span><\/span><\/a><span class=\"TextRun SCXW61046044 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW61046044 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<br\/><br\/><\/span><\/span><\/h6><p>According to the amendments to the Law \u201cOn State Social Insurance\u201d of April 16, 2026, which entered into force on May 6, 2026, minimum compulsory state social insurance contributions are not calculated for a self-employed person from January 1, 2026. In view of the above, the sections of the methodological material: \u201cTaxes from economic activity\u201d and \u201cMicro-enterprise tax\u201d have been changed and supplemented.       <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86a329c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"86a329c\" data-element_type=\"widget\" id=\"vid-aktualizejis-informativo-materialu-nodoklu-piemerosana-profesionalu-sportistu-ienakumam\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW61046044 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW61046044 BCX8\" data-ccp-parastyle=\"1st level (heading)\"><span class=\"TextRun SCXW251095384 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW251095384 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">SRS has updated the information material &#8220;Application of taxes to the income of professional athletes&#8221; (<\/span><\/span><a class=\"Hyperlink SCXW251095384 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/1906\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW251095384 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW251095384 BCX8\" data-ccp-charstyle=\"Hyperlink\">Informative material<\/span><\/span><\/a><span class=\"TextRun SCXW251095384 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW251095384 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW251095384 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><br><br><\/span><\/span><\/h6><p>According to the Sports Law, a professional athlete is a natural person who, on the basis of an employment contract and for the agreed remuneration, prepares for and participates in sports competitions. From the athlete&#8217;s employment income, the employer calculates, withholds, and pays into the budget compulsory state social insurance contributions (VSAOI) and personal income tax (IIN). The material explaining its application has been updated.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c176b27 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c176b27\" data-element_type=\"widget\" id=\"aktualizets-metodiskais-materials-minimalas-valsts-socialas-apdrosinasanas-obligatas-iemaksas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW61046044 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW61046044 BCX8\" data-ccp-parastyle=\"1st level (heading)\"><span class=\"EOP SCXW251095384 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW115478231 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW115478231 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">Updated methodological material &#8220;Minimum compulsory state social insurance contributions<\/span><span class=\"NormalTextRun SCXW115478231 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> (<\/span><\/span><a class=\"Hyperlink SCXW115478231 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/33092\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW115478231 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW115478231 BCX8\" data-ccp-charstyle=\"Hyperlink\">Informative material<\/span><\/span><\/a><span class=\"TextRun SCXW115478231 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW115478231 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<br\/><br\/><\/span><\/span><\/span><\/span><\/span><\/h6><p>The methodological material has been updated in accordance with the \u201cAmendments to the Law \u201cOn State Social Insurance\u201d\u201d adopted on April 16, 2026, which were published in the official gazette \u201cLatvijas V\u0113stnesis\u201d on May 5, 2026, and entered into force on May 6, 2026. Namely, for the social insurance period starting from January 1, 2026, self-employed persons will no longer be calculated minimum compulsory state social insurance contributions. Therefore, in the future, it will not be necessary to submit a certification of planned income in the Electronic Declaration System of the State Revenue Service.          <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f104e08 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f104e08\" data-element_type=\"widget\" id=\"vid-aktualizejis-materialu-iedzivotaju-ienakuma-nodoklis-no-nekustama-ipasuma-atsavinasanas-ienakuma\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW241977608 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW241977608 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">SRS has updated the material &#8220;Personal income tax from the disposal of real estate income&#8221; <\/span><span class=\"NormalTextRun SCXW241977608 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW241977608 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/33302\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW241977608 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW241977608 BCX8\" data-ccp-charstyle=\"Hyperlink\">Informative material<\/span><\/span><\/a><span class=\"TextRun SCXW241977608 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW241977608 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP SCXW241977608 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><\/h6><p>The material has been updated according to the situation in 2026. The changes made mainly concern the application of the consumer price index (CPI), as well as the clarification of dates and deadlines in the examples.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72b65af elementor-widget elementor-widget-heading\" data-id=\"72b65af\" data-element_type=\"widget\" id=\"muita\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CUSTOMS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0090c81 elementor-widget elementor-widget-heading\" data-id=\"0090c81\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Industry News<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c6b8e1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3c6b8e1\" data-element_type=\"widget\" id=\"planota-eata-sistemas-ieviesana-un-pareja-uz-ata-karnetes-digitalizaciju\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW18471292 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">P<\/span><span class=\"NormalTextRun SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\">lanned <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\">eATA<\/span><span class=\"NormalTextRun SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> system implementation and transition to ATA Carnet <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\">digitalization<\/span><span class=\"NormalTextRun SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW18471292 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/jaunums\/2026-gada-1-junija-planota-eata-sistemas-ieviesana-un-pareja-uz-ata-karnetes-digitalizaciju\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW18471292 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW18471292 BCX8\" data-ccp-charstyle=\"Hyperlink\">SRS: News<\/span><\/span><\/a><span class=\"TextRun SCXW18471292 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW18471292 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><\/h6><p><em><br>Planned to start implementation on June 1, 2026 <\/em><\/p><p>2026. On June 1, European Union member states, including Latvia, together with Norway, Switzerland, and the United Kingdom, will begin the implementation of the eATA Carnet system developed by the International Chamber of Commerce, gradually replacing the current use of the ATA Carnet in paper format. To ensure a gradual transition to the new solution, a transition period is planned from June 1, 2026, to December 31, 2027, during which both paper-format ATA Carnets and eATA Carnets will be used simultaneously.      <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43d024 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f43d024\" data-element_type=\"widget\" id=\"vid-publicejis-uzzinu-par-uzzinas-atteikumu-un-uzzinas-sniegsanu-saistiba-ar-sintetiskas-izcelsmes-metanolu\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6><span class=\"TextRun SCXW154587681 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW154587681 BCX8\" data-ccp-parastyle=\"1st level (heading)\" data-ccp-parastyle-defn=\"{\"ObjectId\":\"2adaac41-52e5-5bec-b074-aed592229426|1\",\"ClassId\":1073872969,\"Properties\":[469775450,\"1st level (heading)\",201340122,\"2\",134234082,\"true\",134233614,\"true\",469778129,\"1stlevelheading\",335572020,\"1\",134224900,\"true\",469777841,\"Aptos\",469777842,\"Times New Roman\",469777843,\"Times New Roman\",469777844,\"Aptos\",469769226,\"Aptos,Times New Roman\",335551547,\"2057\",335559740,\"240\",201341983,\"0\",335559739,\"120\",335559738,\"120\",335551550,\"6\",335551620,\"6\",335560102,\"0\",134245418,\"true\",469775498,\"Normal\",201342446,\"1\",201342447,\"5\",201342448,\"1\",201342449,\"1\",201341986,\"1\",268442635,\"22\"]}\">SRS has published a reference &#8220;On the refusal of a reference and the provision of a reference regarding methanol of synthetic origin&#8221; (<\/span><\/span><a class=\"Hyperlink SCXW154587681 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/jaunakie-skaidrojumi-katalogs\/publiceta-uzzina-par-uzzinas-atteikumu-un-uzzinas-sniegsanu-saistiba-ar-sintetiskas-izcelsmes-metanolu\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW154587681 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW154587681 BCX8\" data-ccp-charstyle=\"Hyperlink\">Reference<\/span><\/span><\/a><span class=\"TextRun SCXW154587681 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW154587681 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<br\/><br\/><\/span><\/span><\/h6><p>The company turned to the SRS with a request to evaluate the possibility of moving methanol of synthetic origin between two adjacent free zones via a stationary pipeline. Currently, the product is moved by rail tankers or in containers on a rail platform using the rail trestle of SIA \u201cBBB\u201d, applying the transit customs procedure and then releasing the product for free circulation. The new solution would involve pumping methanol via a pipeline from the tank of SIA \u201cBBB\u201d to the applicant&#8217;s tank.  <\/p><p>The applicant asked the SRS to clarify whether the creation of a pipeline between the two free zones is permissible; what customs procedure would be applicable to such movement; what accounting and supervision requirements should be observed; whether and what excise supervision would be applicable to the movement and storage of methanol of synthetic origin in such a solution.<\/p><p>The SRS refused to provide a reference for part of the questions because they concerned the rights and obligations of another person \u2013 the declarant of the transit procedure SIA \u201cCCC\u201d \u2013 rather than the applicant&#8217;s own legal situation. Furthermore, some of the questions were general and did not meet the conditions for providing a reference. <\/p><p>The SRS explained that the accounting of the free zone must ensure the information on the product and its movement as specified in the legislative acts. Evaluating the \u201cKRAVAS\u201d system, the SRS concluded that the necessary data are already being accounted for, while in the case of movement via pipeline, the mark \u201cpipeline\u201d must be indicated in the column \u201cTransp.re\u0123.nr.\u201d. The SRS also pointed out that the movement of methanol via pipeline within the framework of the transit procedure takes place under customs supervision, therefore additional excise supervision requirements are not applicable. The SRS provided answers to the remaining questions in accordance with the procedure established in the Law on Submissions.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8191f41 elementor-widget elementor-widget-heading\" data-id=\"8191f41\" data-element_type=\"widget\" id=\"stridu-izskirtsana\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">DISPUTE RESOLUTION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83797a2 elementor-widget elementor-widget-heading\" data-id=\"83797a2\" data-element_type=\"widget\" id=\"stajas-speka-grozijumi-kas-kriminalize-intima-rakstura-materialu-izplatisanu\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Draft Legislative Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9837d57 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9837d57\" data-element_type=\"widget\" id=\"grozijumi-administrativa-procesa-likuma\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>Amendments to the Administrative Procedure Law (Draft Law No. 1353\/Lp14)<\/h6><p><em><br>Submitted to the Saeima on May 14, 2026 <\/em><\/p><p>In administrative proceedings, the court maintains case files in the e-case court information system. To ensure the possibility for courts to fully adapt to changes in the case management process, the draft law extends the deadline of the transitional provisions of the Administrative Procedure Law until May 31, 2027.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3150d81 elementor-widget elementor-widget-heading\" data-id=\"3150d81\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Case Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00efd46 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"00efd46\" data-element_type=\"widget\" id=\"satversmei-neatbilst-jurmalas-lokalplanojuma-normas-kas-noteic-zemes-ipasuma-pielaujamo-apbuves-augstumu\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>Norms of the J\u016brmala local plan, which determine the permissible building height on land property, do not comply with the Constitution (Case No. 2025-11-03)<\/h6><p><em><br>Judgment delivered on May 12, 2026. <br><\/em><\/p><p>The court recognized the local plan of the J\u016brmala state city municipality as non-compliant with the Constitution insofar as it allows a building height of up to 20 meters and five floors at Turaidas iela 10\/12, J\u016brmala. The case was initiated following an application by the J\u016brmala Protection Society, stating that the J\u016brmala City Council had not justified a significant public benefit from the increased building height in the local plan. <\/p><p>The Constitutional Court concluded that the local plan does not comply with the J\u016brmala territory plan and development strategy because the building height was not based on objective calculations. The court also emphasized that the National Cultural Heritage Board did not support the proposal, as it could diminish the value of the cultural monument. Consequently, the court recognized that the local plan violates the principle of mutual consistency, the principle of sustainability, and the right of every person to live in a favorable environment, which stems from Article 115 of the Constitution.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12794d2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"12794d2\" data-element_type=\"widget\" id=\"senats-atcel-spriedumu-lieta-par-dzivokla-ires-ligumu-un-uzdod-pilnvertigi-noskaidrot-lidzeju-gribu\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>The Senate annuls the judgment in the case regarding an apartment rental agreement and orders a full clarification of the will of the parties (Case No. SKC-411\/2026)<\/h6><p><em><br>Judgment delivered on April 29, 2026. <br><\/em><\/p><p>The tenant entered into a residential lease agreement for a fixed term, agreeing that no rent would be paid for the use of the premises. During the term of the lease agreement, the lessor entered into a gift agreement with the Plaintiff and gifted him the apartment property rented by the Tenant. To achieve the eviction of the defendant and her daughter from the apartment, the Plaintiff brought an action in court, arguing that the concluded lease agreement is actually a gratuitous loan agreement and is not binding on the Plaintiff because it had not been entered in the Land Register. The District Court partially satisfied the claim, while the Regional Court dismissed it, recognizing the lease agreement as legally concluded and valid, as well as binding on the new owner of the apartment.   <\/p><p>The Senate recognized that the appellate court had not sufficiently evaluated the true will of the parties and the legal nature of the agreement, emphasizing that a lease agreement requires remuneration, and the covering of utility payments in itself is not rent. The court also pointed out that it must be evaluated whether the agreement is not a simulated transaction and whether the new owner acted in accordance with the principle of good faith. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b301de5 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b301de5\" data-element_type=\"widget\" id=\"es-tiesibas-aizliedz-finansialu-kompensaciju-kas-aprekinata-pamatojoties-tikai-uz-zemes-tirgus-vertibu-so-tiesibu-dzesanas-no-zemesgramatas-bridi\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h6>EU law prohibits financial compensation calculated based solely on the market value of the land at the time of the deletion of these rights from the Land Register (Case No. C-286\/25)<\/h6><p><em><br>Judgment delivered on May 13, 2026. <br><\/em><\/p><p>2013. In 2014, Hungary adopted a regulation by which agricultural land use rights were deleted for persons without a kinship link with the land owner; however, it was later recognized as non-compliant with EU law, acknowledging that it violated the principle of free movement of capital and the right to property. Subsequently, a compensation system was introduced allowing any natural or legal person whose use rights had been deleted from the Land Register to request the restoration of these rights in the Land Register and receive financial compensation. Hungarian legislation provides that compensation is calculated as follows: 1\/20 of the market value of the property on the day of deletion, multiplied by the number of years that have passed between deletion and restoration. A Hungarian company achieved the restoration of its use rights; however, considering that this compensation is not adequate for the damage caused to the company, it brought an action in a national court. The national court asked the Court of Justice of the European Union (CJEU) whether Union law precludes national rules that limit compensation to financial compensation calculated based solely on the market value of the property at the time of the deletion of the use rights.    <\/p><p>The CJEU concluded that such an approach is not sufficient because it does not take into account potential loss of profit from the use or leasing of the land. Member States have discretion to determine the criteria for determining the amount of compensation; however, the complete exclusion of loss of profit from the scope of compensable damages can practically make it impossible to compensate for the damage suffered. The court emphasized that compensation must be proportionate to the damage actually caused and must effectively protect the rights of persons.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3c626dde elementor-hidden-mobile\" data-id=\"3c626dde\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7fb5f141 elementor-widget elementor-widget-heading\" data-id=\"7fb5f141\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rockbridge.legal\/en\/news\/\">RETURN TO ARTICLES &gt;<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aad552 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9aad552\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"icon icon-search11\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2aa13186 elementor-widget elementor-widget-heading\" data-id=\"2aa13186\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH ARTICLE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c53b1b9 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form\" data-id=\"3c53b1b9\" data-element_type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;classic&quot;}\" data-widget_type=\"search-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<search role=\"search\">\n\t\t\t<form class=\"elementor-search-form\" action=\"https:\/\/rockbridge.legal\/en\/\" method=\"get\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__container\">\n\t\t\t\t\t<label class=\"elementor-screen-only\" for=\"elementor-search-form-3c53b1b9\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-3c53b1b9\" placeholder=\"Search by keyword\" class=\"elementor-search-form__input\" type=\"search\" name=\"s\" value=\"\">\n\t\t\t\t\t<input type='hidden' name='lang' value='en' \/>\n\t\t\t\t\t\t\t\t\t\t\t<button class=\"elementor-search-form__submit\" type=\"submit\" aria-label=\"Search\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-search\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/form>\n\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d4ce678 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1d4ce678\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope-open\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2db1e04a elementor-widget elementor-widget-heading\" data-id=\"2db1e04a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH BY TOPICS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21476114 elementor-align-center elementor-widget elementor-widget-elementskit-category-list\" data-id=\"21476114\" data-element_type=\"widget\" id=\"cat\" data-widget_type=\"elementskit-category-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/nodokli\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nodok\u013ci<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/aml\/\" >\n                                                <span class=\"elementor-icon-list-text\">AML<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/sankcijas\/\" >\n                                                <span class=\"elementor-icon-list-text\">Sankcijas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/blogs\/nekustamais-ipasums\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nekustamais \u012bpa\u0161ums<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/energetika\/\" >\n                                                <span class=\"elementor-icon-list-text\">Ener\u0123\u0113tikas ties\u012bbas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-26e478cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26e478cc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1f0e1e21\" data-id=\"1f0e1e21\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77dde26b elementor-widget elementor-widget-heading\" data-id=\"77dde26b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Need help? Contact us <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-81b3ec2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81b3ec2\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-88d053d\" data-id=\"88d053d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e1fb783 elementor-widget elementor-widget-image\" data-id=\"e1fb783\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/01\/Viktorija-Cherkas-2.png\" class=\"attachment-full size-full wp-image-9338\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/01\/Viktorija-Cherkas-2.png 1080w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/01\/Viktorija-Cherkas-2-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/01\/Viktorija-Cherkas-2-1024x1024.png 1024w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/01\/Viktorija-Cherkas-2-150x150.png 150w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/01\/Viktorija-Cherkas-2-768x768.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fc2d433\" data-id=\"fc2d433\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b41c26a elementor-widget elementor-widget-heading\" data-id=\"b41c26a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">VIKTORIJA Cherkas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3acdcef elementor-widget elementor-widget-heading\" data-id=\"3acdcef\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PARTNER, ATTORNEY AT LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f05a7 elementor-widget elementor-widget-text-editor\" data-id=\"c7f05a7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Viktorija is a Latvian legal expert recognized by international directories in project management and mergers and acquisitions (M&#038;A), including energy projects (development of wind and solar park projects). <\/p><p>Viktorija also provides legal advice for day-to-day business operations \u2013 from company formation, management, shareholder relations, restructuring, and other business-related matters. At the same time, Viktorija is an expert in real estate development, acquisition, and leasing, and provides assistance to individuals and companies regarding relocation or property acquisition in Spain. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d273be7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d273be7\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:%20(+371)%2029340444\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">  (+371) 29344840<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:viktorija.cherkas@rockbridge.legal\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">viktorija.cherkas@rockbridge.legal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e32d374 elementor-widget elementor-widget-button\" data-id=\"e32d374\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rockbridge.legal\/en\/attorney\/viktorija-cherkas\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LEARN MORE <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-db15cfa elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"db15cfa\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-9474b08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9474b08\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1e79057\" data-id=\"1e79057\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f15a25 elementor-widget elementor-widget-image\" data-id=\"9f15a25\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"540\" height=\"540\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png\" class=\"attachment-full size-full wp-image-9301\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png 540w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-150x150.png 150w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f93bcf0\" data-id=\"f93bcf0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f07968 elementor-widget elementor-widget-heading\" data-id=\"1f07968\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ALISA LE\u0160KOVI\u010cA\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52aac0a elementor-widget elementor-widget-heading\" data-id=\"52aac0a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PARTNER, ATTORNEY AT LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9d8908 elementor-widget elementor-widget-text-editor\" data-id=\"f9d8908\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alisa is an experienced advocate and a partner at RockBridge Legal. Since 2008, Alisa has advised clients and provided legal assistance in complex tax and customs matters.  <\/p><p>Alisa also specializes in anti-money laundering (AML), sanctions, and compliance matters. Alisa has significant experience in corporate crime and investigation cases related to tax, customs, and sanctions issues. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0638b6 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d0638b6\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:%20(+371)%2029340444\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">  (+371) 29340444<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:alisa.leskovica@rockbridge.legal\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">alisa.leskovica@rockbridge.legal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b541d5 elementor-widget elementor-widget-button\" data-id=\"8b541d5\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rockbridge.legal\/en\/attorney\/alisa-leskovica\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LEARN MORE <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a86487 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a86487\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-fb28216 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb28216\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9e39466\" data-id=\"9e39466\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-973d786 elementor-widget elementor-widget-image\" data-id=\"973d786\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1080\" height=\"1080\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/09\/Small-images10.png\" class=\"attachment-full size-full wp-image-10344\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/09\/Small-images10.png 1080w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/09\/Small-images10-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/09\/Small-images10-1024x1024.png 1024w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/09\/Small-images10-150x150.png 150w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2024\/09\/Small-images10-768x768.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2fdad7d\" data-id=\"2fdad7d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9172a6 elementor-widget elementor-widget-heading\" data-id=\"c9172a6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Viktorija Jarkina-To\u010da<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54f2198 elementor-widget elementor-widget-heading\" data-id=\"54f2198\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PARTNER, ATTORNEY AT LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-029250a elementor-widget elementor-widget-text-editor\" data-id=\"029250a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Dr. iur. Viktorija Jarkina is a partner at RockBridge Legal, ranked by international legal directories Chambers Europe, Chambers Global, Best Lawyers, and Legal 500 among the leading criminal defense attorneys in Latvia. <\/span><span data-ccp-props=\"{\"134233117\":true,\"134233118\":true}\"> <\/span><\/p><p><span data-contrast=\"auto\">Viktorija specializes in shareholder disputes, civil and commercial litigation, as well as criminal law, providing representation and defense in white-collar crime cases, including money laundering and environmental offenses. Additionally, Viktorija has extensive experience working with franchises, providing full legal assistance related to franchising. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c227add elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c227add\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:%20(+371)%2027%20727%20077\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(+371) 27 727 077<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:viktorija.jarkina@rockbridge.legal\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">viktorija.jarkina@rockbridge.legal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37c6431 elementor-widget elementor-widget-button\" data-id=\"37c6431\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rockbridge.legal\/en\/attorney\/viktorija-jarkina-toca\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chevron-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LEARN MORE <\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-da94501 elementor-hidden-desktop elementor-hidden-tablet\" data-id=\"da94501\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c506b1 elementor-widget elementor-widget-heading\" data-id=\"0c506b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/rockbridge.legal\/en\/news\/\">RETURN TO ARTICLES &gt;<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee91c47 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"ee91c47\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"icon icon-search11\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf9c40b elementor-widget elementor-widget-heading\" data-id=\"bf9c40b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH ARTICLE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-451fb62 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form\" data-id=\"451fb62\" data-element_type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;classic&quot;}\" data-widget_type=\"search-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<search role=\"search\">\n\t\t\t<form class=\"elementor-search-form\" action=\"https:\/\/rockbridge.legal\/en\/\" method=\"get\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__container\">\n\t\t\t\t\t<label class=\"elementor-screen-only\" for=\"elementor-search-form-451fb62\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-451fb62\" placeholder=\"Search by keyword\" class=\"elementor-search-form__input\" type=\"search\" name=\"s\" value=\"\">\n\t\t\t\t\t<input type='hidden' name='lang' value='en' \/>\n\t\t\t\t\t\t\t\t\t\t\t<button class=\"elementor-search-form__submit\" type=\"submit\" aria-label=\"Search\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-search\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/form>\n\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59eec94 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"59eec94\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope-open\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68d330e elementor-widget elementor-widget-heading\" data-id=\"68d330e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SEARCH BY TOPICS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57800ec elementor-align-center elementor-widget elementor-widget-elementskit-category-list\" data-id=\"57800ec\" data-element_type=\"widget\" data-widget_type=\"elementskit-category-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/nodokli\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nodok\u013ci<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/aml\/\" >\n                                                <span class=\"elementor-icon-list-text\">AML<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/sankcijas\/\" >\n                                                <span class=\"elementor-icon-list-text\">Sankcijas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/blogs\/nekustamais-ipasums\/\" >\n                                                <span class=\"elementor-icon-list-text\">Nekustamais \u012bpa\u0161ums<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/category\/energetika\/\" >\n                                                <span class=\"elementor-icon-list-text\">Ener\u0123\u0113tikas ties\u012bbas<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ENERGY \u2013 Amendments to the Law \u201cOn Environmental Impact Assessment\u201d\u2013 Calculator developed for calculating emissions and NRT for filling stations\u2013 Energy Sector Review \u2013 April 2026 REGULATED RIGHTS \u2013 Amendments to the Law on Accessibility of Goods and Services will introduce definitions in line with the European Union Directive \u2013 Amendments to the Law on [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":10021,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[63],"tags":[],"class_list":["post-10020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","type-news"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/comments?post=10020"}],"version-history":[{"count":3,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10020\/revisions"}],"predecessor-version":[{"id":10408,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/posts\/10020\/revisions\/10408"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media\/10021"}],"wp:attachment":[{"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/media?parent=10020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/categories?post=10020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/tags?post=10020"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/rockbridge.legal\/en\/wp-json\/wp\/v2\/type?post=10020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}