{"id":10047,"date":"2026-03-16T12:20:47","date_gmt":"2026-03-16T10:20:47","guid":{"rendered":"https:\/\/rockbridge.legal\/legislative-review-01-03-12-03-2026\/"},"modified":"2026-07-23T12:06:18","modified_gmt":"2026-07-23T09:06:18","slug":"legislative-review-01-03-12-03-2026","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/legislative-review-01-03-12-03-2026\/","title":{"rendered":"Legislative Review 01.03.\u201312.03.2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10047\" class=\"elementor elementor-10047 elementor-8180\" 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\/03\/16\/\">\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>March 16, 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><span style=\"text-decoration: underline;\"><a href=\"#komerctiesibas-un-korporativas-tiesibas\">COMMERCIAL AND CORPORATE LAW<\/a><\/span><\/h6><p>\u2013 <a href=\"#senats-uzdod-prejudicialos-jautajumus-est-ekskluzivas-tiesibas-un-konkurence\">The Senate refers preliminary questions to the CJEU to determine whether a service provider&#8217;s exclusive rights exclude market competition or whether the factual circumstances of the specific situation must also be analyzed<\/a><\/p><h6><a href=\"#nekustamais-ipasums\"><span style=\"text-decoration: underline;\">REAL ESTATE AND CONSTRUCTION<\/span><\/a><\/h6><p><a href=\"#grozijumi-mk-noteikumos-384-buvju-tehniskas-apsekosanas-buvnormativs-lbn-405-21\">\u2013 Amendments to Cabinet Regulation No. 384 &#8220;Building Code LBN 405-21 on Technical Inspection of Buildings&#8221;<\/a><\/p><h6><a href=\"#energetika\"><span style=\"text-decoration: underline;\">ENERGY<\/span><\/a><\/h6><p><a href=\"#grozijumi-energetikas-likuma\">\u2013 <\/a><a href=\"#latvijas-priekslikums-grozijumiem-es-regula-co2-emisiju-standarti-un-transportlidzeklu-markesana\">Latvia&#8217;s proposal for amendments to the EU regulation governing CO2 emission standards for new light-duty vehicles and vehicle labeling <\/a><br\/>\u2013 <a href=\"#grozijumi-mk-noteikumos-nr-432-par-eiropas-savienibas-atveselosanas-fonda-investiciju-istenosanu-energetikas-sektora\">Amendments to Cabinet Regulation No. 432 on the implementation of European Union Recovery Fund investments in the energy sector<\/a><br\/>\u2013 <a href=\"#konsultaciju-dokuments-par-sistemas-piesleguma-noteikumiem-elektroenergijas-sadales-un-parvades-sistemai\">Consultation document on system connection rules for the electricity distribution and transmission system<\/a><br\/>\u2013 <a href=\"#notiks-viedoklu-saskanosanas-sanaksme-konsultaciju-dokumentam-par-siltumenergijas-apgades-pakalpojumu-tarifu-aprekinasanas-metodiku\">A meeting for the coordination of opinions will be held regarding the consultation document on the methodology for calculating thermal energy supply service tariffs<\/a><br\/>\u2013 <a href=\"#as-sadales-tikls-ar-es-finansejumu-palielinas-lietotajiem-pieejamo-jaudu-par-gandriz-200-megavatiem\">AS &#8220;Sadales t\u012bkls&#8221; will increase the capacity available to users by almost 200 megawatts with EU funding<\/a><br\/>\u2013 <a href=\"#teritorijas-latvija-atjaunigas-energijas-attistibai\">Territories in Latvia for renewable energy development<\/a><\/p><h6><a href=\"#banku-un-finansu-tiesibas\"><span style=\"text-decoration: underline;\">REGULATED INDUSTRIES<\/span><\/a><\/h6><p><a href=\"#importa-aizlieguma-pagarinasana-lauksaimniecibas-un-lopbaribas-produktiem-no-krievijas-un-baltkrievijas\">\u2013 Extension of the import ban on agricultural and fodder products from Russia and Belarus<\/a><br\/>\u2013 <a href=\"#uzsakts-izskatit-lietu-par-normu-kas-nosaka-atbalsta-apmeru-par-mezsaimnieciskas-darbibas-ierobezojumiem-mikroliegumos-atbilstibu-satversmei\">Review initiated regarding the compliance of the norm determining the amount of support for forestry activity restrictions in micro-reserves with the Constitution<\/a><\/p><h6><a href=\"#banku-un-finansu-tiesibas\"><span style=\"text-decoration: underline;\">BANKING AND FINANCE LAW<\/span><\/a><\/h6><p>\u2013 <a href=\"#grozijumi-kreditestazu-likuma\">Amendments to the Credit Institution Law<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#vides-tiesibas\">ENVIRONMENTAL LAW<\/a><\/span><\/h6><p><a href=\"#energetikas-un-vides-agenturu-paredzets-pievienot-valsts-vides-dienestam\">\u2013 The Energy and Environment Agency is planned to be merged with the State Environmental Service<\/a><br\/>\u2013 <a href=\"#pienemti-grozijumi-likuma-par-ietekmes-uz-vidi-novertejumu\">Amendments to the Law &#8220;On Environmental Impact Assessment&#8221; adopted<\/a><br\/>\u2013 <a href=\"#grozijumi-mk-noteikumos-nr-237-par-videi-draudzigiem-uzlabojumiem-rigas-sabiedriska-transporta-sistema\">Amendments to Cabinet Regulation No. 237 on environmentally friendly improvements to the Riga public transport system<\/a><br\/>\u2013 <a href=\"#ilgtsejigas-attistibas-merki-un-vides-tiesibu-aktualitate-latvija\">Sustainable development goals and current environmental law issues in Latvia<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#nodokli\">TAXES<\/a><\/span><\/h6><p><a href=\"#grozijumi-likuma-par-nodokliem-un-nodevam-kreditinformacija-skaidra-nauda\">\u2013 Convention between Latvia and Liechtenstein for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance<\/a><br\/>\u2013 <a href=\"#saeima-noraida-priekslikumu-piemerot-100-iedzivotaju-ienakuma-nodokla-iin-atlaidi-gimenem-ar-3-un-vairak-berniem\">Saeima rejects proposal to apply a 100% personal income tax (PIT) discount for families with 3 or more children<\/a><br\/>\u2013 <a href=\"#ekonomiskas-drosibas-nodokla-ieviesana-precem-no-augsta-riska-valstim\">Introduction of an economic security tax on goods from high-risk countries<\/a><br\/>\u2013 <a href=\"#par-nodoklu-regulejuma-pastiprinasanu-maksajumiem-uz-beznodoklu-valstim-un-teritorijam\">On strengthening tax regulation for payments to tax-free countries and territories<\/a><br\/>\u2013 <a href=\"#vid-datu-pieejamibas-paplasinasana-kreditinformacijas-birojiem-un-skaidras-naudas-ierobezojumu-precizesana-pateretaju-kreditetajiem\">Expansion of SRS data accessibility for credit information bureaus and clarification of cash restrictions for consumer lenders<\/a><br\/>\u2013 <a href=\"#brivpratigais-darbs-komercsabiedriba-tiesa-atzist-darba-tiesisko-attiecibu-pastavesanu\">Voluntary work in a commercial company: court recognizes the existence of an employment relationship<\/a><br\/>\u2013 <a href=\"#tiesibas-uz-atbalstu-marketajai-dizeldegvielai-verte-pec-deklaracijas-datiem\">Right to support for marked diesel fuel is assessed based on declaration data<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#stridu-izskirtsana\">DISPUTE RESOLUTION<\/a><\/span><\/h6><div><p><a href=\"#grozijumi-satversmes-tiesas-likuma-modernizeta-tiesvediba\">\u2013 <\/a><a href=\"#tiesas-ricibas-brivibas-paplasinasana-labticiga-nekustama-ipasuma-ieguveja-mantisko-interesu-aizsardzibai-kriminalprocesa\">Expansion of judicial discretion for the protection of the financial interests of a good-faith real estate acquirer in criminal proceedings<\/a><br\/>\u2013 <a href=\"#precizes-regulejumu-par-operativas-darbibas-laika-iegutas-informacijas-nodosanu-citam-institucijam\">Regulation on the transfer of information obtained during operational activities to other institutions will be clarified<\/a><br\/>\u2013 <a href=\"#ect-lemums-lieta-par-tiesibu-uz-lietas-izskatisanu-sapr\u0101t\u012bg\u0101-termina-parkapuma-neesamibu\">ECHR decision in a case regarding the absence of a violation of the right to a hearing within a reasonable time<\/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-41f8462 elementor-widget elementor-widget-heading\" data-id=\"41f8462\" data-element_type=\"widget\" id=\"as-un-korporativas-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\">COMMERCIAL AND CORPORATE LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e697318 elementor-widget elementor-widget-heading\" data-id=\"e697318\" 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-c347ba4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c347ba4\" data-element_type=\"widget\" id=\"senats-uzdod-prejudicialos-jautajumus-est-ekskluzivas-tiesibas-un-konkurence\" 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 refers preliminary questions to the CJEU to determine whether a service provider&#8217;s exclusive rights exclude market competition or whether the factual circumstances of the specific situation must also be analyzed (Case No. SKA-9\/2026)<br><br><\/h6><p><em>Decision adopted on 06.03.2026<\/em><br><br>A public transport service provider (hereinafter \u2013 the General Contractor) entered into an order agreement with the municipal council in 2011, which granted it exclusive rights to provide public transport services, including high-service level services with minibuses.  2013. In 2012, the service provider entered into a subcontracting agreement with a minibus service provider (hereinafter \u2013 the Subcontractor), which offered to provide this service at the basic tariff. During the execution of the agreement, additional agreements were also concluded. <br><br>2017. In 2017, the Competition Council found a violation of the Competition Law in the actions of both service providers, which manifested as a vertical agreement on setting a minimum fare for high-service level services provided in the municipality, thereby restricting competition at a horizontal level between the two companies as public transport service providers. Fines were imposed on both companies, and they were required to amend the agreements. <br><br>The Senate recognized that it is essential in the case to clarify which legal and factual circumstances are relevant to conclude whether an agreement violates the competition law. Namely, whether it only matters that, according to EU Regulation No. 1370\/2007, the granting of exclusive rights formally excludes competition in the specific market, so competition between a public service provider and its subcontractor is in principle impossible, or whether the actual situation, which may indicate that competition in the market still exists, must also be assessed. The Senate refers preliminary questions to the Court of Justice of the European Union to clarify the interpretation of these norms regarding the exclusion of competition and the nature of a subcontracting agreement.  <\/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-f544e18 elementor-widget elementor-widget-heading\" data-id=\"f544e18\" data-element_type=\"widget\" id=\"nekustamais-ipasums\" 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\">REAL ESTATE AND CONSTRUCTION<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fdd701 elementor-widget elementor-widget-heading\" data-id=\"7fdd701\" 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-0c012b8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0c012b8\" data-element_type=\"widget\" id=\"grozijumi-mk-noteikumos-384-buvju-tehniskas-apsekosanas-buvnormativs-lbn-405-21\" 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 Cabinet Regulation No. 384 &#8220;Building Code LBN 405-21 on Technical Inspection of Buildings&#8221; (<a href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/b0cdbb79-bb92-4b1f-bb14-a052486a8a36\">Project ID: 25-TA-449<\/a>)<br><br><\/h6>\n<p><em>Adopted at the Cabinet meeting on 03.03.2026<\/em><\/p>\n<p>The amendments clarify the scope of the regulation, excluding transformer substation buildings of power supply merchants and linear engineering structures, and specifying that it does not apply to the safety assessment of elevators. The concepts of technical research and inspection are clarified, and it is established that the inspector may use various research methods, not only destructive ones. Requirements for periodic inspection are reduced, for example, in the field of fire safety. It is also clarified that the necessity of technical inspection before the development of a construction project is determined by the developer of the construction project, and cases where periodic technical inspection is not mandatory are specified. The regulations are supplemented with deadlines for periodic inspection of public buildings and office buildings.    <\/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-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=\"latvijas-priekslikums-grozijumiem-es-regula-co2-emisiju-standarti-un-transportlidzeklu-markesana\" 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>Latvia&#8217;s proposal for amendments to the EU regulation governing CO2 emission standards for new light-duty vehicles and vehicle labeling (<a href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/1693824b-7801-427b-ba30-debc939d37c1\">Project ID: 26-TA-493<\/a>)<br><br><\/h6>\n<p><em>Adopted at the Cabinet meeting on 03.03.2026<\/em><\/p>\n<p>The European Union has committed to reducing greenhouse gas emissions by at least 55% by 2030 compared to 1990 and achieving climate neutrality by 2050. Accordingly, Regulation 2019\/631 setting CO2 emission performance standards for new passenger cars and new light commercial vehicles is being amended.<br\/>Latvia generally supports the goal of ensuring a gradual transition to zero-emission mobility while maintaining technological neutrality and the ability of manufacturers to meet the set CO\u2082 emission targets. In Latvia&#8217;s view, the set target of 90% for cars and vans should be reduced further, setting, for example, an 80% reduction, allowing the remaining part to be compensated with renewable fuels and low-carbon steel. Latvia also points out that providing additional data within the CO\u2082 monitoring framework creates a disproportionate administrative burden, and the proposed restrictions on the use of renewable fuel credits are unjustified.      <\/p>\n<p><\/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-068d7ef elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"068d7ef\" data-element_type=\"widget\" id=\"grozijumi-mk-noteikumos-nr-432-par-eiropas-savienibas-atveselosanas-fonda-investiciju-istenosanu-energetikas-sektora\" 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 Cabinet Regulation No. 432 on the implementation of European Union Recovery Fund investments in the energy sector (Project ID: 25-TA-2507)<br><br><\/h6><p><em>Adopted at the Cabinet meeting on 10.03.2026<\/em><br><br>The amendments clarify investment goals, areas of activity, and funding in electricity transmission and distribution network modernization projects. It is established that by 31.07.2026, the electricity distribution system capacity must be increased by 70 MW. The proposal of the Ministry of Climate and Energy (KEM) to redirect savings generated within the AS \u201cAugstsprieguma t\u012bkls\u201d Recovery Fund project to the AS \u201cSadales t\u012bkls\u201d project for the construction of additional cable lines has been approved. Consequently, the volume of cable lines to be built in the AS \u201cSadales t\u012bkls\u201d project on Latvian territory will reach 190 km. It is also planned to install at least 285 remotely controlled switching and control devices to ensure remote management and fault identification of the electricity distribution system. Additionally, the development of an environmental impact assessment is planned for a new Latvia\u2013Lithuania electricity interconnection and a new 330 kilovolt line Ventspils\u2013Broc\u0113ni\u2013Varduva on Latvian territory, as well as the integration of biomethane into the natural gas transmission system.     <\/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-20bca20 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"20bca20\" data-element_type=\"widget\" id=\"konsultaciju-dokuments-par-sistemas-piesleguma-noteikumiem-elektroenergijas-sadales-un-parvades-sistemai\" 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>Consultation document on system connection rules for the electricity distribution and transmission system (<a href=\"https:\/\/www.sprk.gov.lv\/sites\/default\/files\/editor\/ED\/Elektroenergija\/2026\/Konsult%C4%81ciju_dokuments_Piesl%C4%93guma%20noteikumi_%20PSO_SSO.pdf\">Consultation document<\/a>)<br><br><\/h6>\n<p><em>Submission of opinions until 13.03.2026<\/em><\/p>\n<p>The Public Utilities Commission (SPRK) invited opinions and proposals on the consultation document regarding system connection rules for the electricity distribution and transmission system. Instead of the previous three regulations, two new draft regulations have been developed, establishing a clear procedure for connecting electricity consumption and production equipment, and electricity storage facilities to the electricity transmission and distribution system. &nbsp;<\/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-b21e97a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b21e97a\" data-element_type=\"widget\" id=\"notiks-viedoklu-saskanosanas-sanaksme-konsultaciju-dokumentam-par-siltumenergijas-apgades-pakalpojumu-tarifu-aprekinasanas-metodiku\" 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 meeting for the coordination of opinions will be held regarding the consultation document on the methodology for calculating thermal energy supply service tariffs (<a href=\"https:\/\/www.sprk.gov.lv\/sites\/default\/files\/editor\/Precizets_KD_par_siltumenergijas_apgades_pakalpojumu_tarifu_aprekinasanas_metodiku.pdf\">Consultation document<\/a>)<br><br><\/h6><p><em>The meeting will take place on 26.03.2026<\/em><\/p><p>To learn the opinions of thermal energy service providers and users, as well as other interested parties, the Public Utilities Commission (SPRK) developed and announced on 22.05.2025 a consultation document for the submission of opinions on the methodology for calculating thermal energy supply service tariffs. The project envisaged introducing the return on capital method (measuring profit relative to invested capital) for tariff calculation. Later, a clarified consultation document was published, on which opinions could be submitted until 12.01.2026. The clarified document supplemented the methodology with the condition that, when using the return on total capital method, the revaluation of fixed assets will not be taken into account in the depreciation calculation, thereby aligning both capital investment and depreciation accounting at historical value. It is also established that benchmarks will be used more when evaluating submitted tariffs. Additionally, an obligation to record unforeseen income and expenses in detail has been introduced.     <\/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-618f421 elementor-widget elementor-widget-heading\" data-id=\"618f421\" 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-35e7bf3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"35e7bf3\" data-element_type=\"widget\" id=\"as-sadales-tikls-ar-es-finansejumu-palielinas-lietotajiem-pieejamo-jaudu-par-gandriz-200-megavatiem\" 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>AS &#8220;Sadales t\u012bkls&#8221; will increase the capacity available to users by almost 200 megawatts with EU funding (<a href=\"https:\/\/www.kem.gov.lv\/lv\/jaunums\/sadales-tikls-ar-es-finansejumu-palielinas-lietotajiem-pieejamo-jaudu-par-teju-200-megavatiem\">Current events: Ministry of Climate and Energy<\/a>)<br><br><\/h6>\n<p><em>Published on 27.02.2026<\/em><\/p>\n<p>The electricity capacity available to users in Latvia&#8217;s development centers is planned to be increased by 2030. With 200 MW, it would be possible to provide approximately half of the capacity required for all of Latvia in the summer months, provide another 50,000 households with the necessary connection capacity, or provide capacity for approximately 40 data centers or 100 medium-sized production plants.  <\/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-47e314b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"47e314b\" data-element_type=\"widget\" id=\"teritorijas-latvija-atjaunigas-energijas-attistibai\" 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>Territories in Latvia for renewable energy development (<a href=\"https:\/\/www.meteo.lv\/teritorijuriks\/\">Map<\/a>)<br><br><\/h6><p>In accordance with the requirements of Directive (EU) 2023\/2413, Latvia has developed a public map showing territories suitable for renewable energy development.<\/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=\"banku-un-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\">REGULATED INDUSTRIES<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85babe3 elementor-widget elementor-widget-heading\" data-id=\"85babe3\" 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-059258a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"059258a\" data-element_type=\"widget\" id=\"importa-aizlieguma-pagarinasana-lauksaimniecibas-un-lopbaribas-produktiem-no-krievijas-un-baltkrievijas\" 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>Extension of the import ban on agricultural and fodder products from Russia and Belarus (<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1248\/Lp14)AND(%5bLastConsidDate%5d%3E=12.03.2026)AND(%5bDate_1%5d%3C=12.03.2026)&#038;SearchMax=0&#038;SearchOrder=4\">Draft Law No. 1248\/Lp14<\/a>)<br><br><\/h6><p><em>Referred to committee on 12.03.2026<\/em><\/p><p>Amendments to the Law on Agriculture and Rural Development provide for the extension of the ban established in Latvia on importing certain agricultural and fodder products from Russia and Belarus. Initially, the ban was set until 01.07.2025; however, with the amendments, it is intended to continue applying it until 01.07.2026. The ban also applies to products imported from other countries if their origin is Russia or Belarus. At the same time, transit through Latvia to other European Union countries is still permitted.   <\/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-bdc46b5 elementor-widget elementor-widget-heading\" data-id=\"bdc46b5\" 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-94cff70 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"94cff70\" data-element_type=\"widget\" id=\"uzsakts-izskatit-lietu-par-normu-kas-nosaka-atbalsta-apmeru-par-mezsaimnieciskas-darbibas-ierobezojumiem-mikroliegumos-atbilstibu-satversmei\" 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>Review initiated regarding the compliance of the norm determining the amount of support for forestry activity restrictions in micro-reserves with the Constitution (<a href=\"https:\/\/www.satv.tiesa.gov.lv\/press-release\/satversmes-tiesa-sak-izskatit-lietu-par-atbalsta-apmeru-par-mezsaimnieciskas-darbibas-ierobezojumiem-mikroliegumos\/\">Constitutional Court: News<\/a>)<br><br><\/h6><p><em>Review of the case initiated on 12.03.2026<\/em><\/p><p>Two cases were initiated in the Constitutional Court, later merged into one case, regarding the compliance of Cabinet Regulation No. 171 with Articles 91 and 105 of the Constitution. It follows from the materials of the merged case that micro-reserves for the protection of specially protected bird species have been established on the applicants&#8217; real estate, and consequently, restrictions on economic activity have been set in these territories. The applicants believe that the support amount specified in the contested norms for forestry activity restrictions in micro-reserves is disproportionately small and thus restricts their right to property. The contested norms also allegedly provide the same support to all forest owners without justification and thus violate the principle of legal equality, as the support amount should be differentiated according to the actual value of the real estate and the situation in nature.    <\/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-044b982 elementor-widget elementor-widget-heading\" data-id=\"044b982\" data-element_type=\"widget\" id=\"banku-un-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-c051a6e elementor-widget elementor-widget-heading\" data-id=\"c051a6e\" 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-e40f976 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e40f976\" data-element_type=\"widget\" id=\"grozijumi-kreditestazu-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 Credit Institution Law (<a href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/cd63157d-5b21-4cd1-881b-59e32113ebbc\">Project ID: 25-TA-2626<\/a>)<br><br><\/h6><p><em>Adopted at the Cabinet meeting on 10.03.2026<\/em><\/p><p>On 01.10.2026, amendments will come into force that will clarify and supplement the regulation in accordance with the planned reform of the Insolvency Control Service (MKD), transferring its functions and tasks to the Ministry of Justice and the Court Administration. Henceforth, in the norms related to the administration of the employee claims guarantee fund and the coverage of employee claims, MKD is replaced by the Court Administration, while the institution to be informed about the administrator&#8217;s resignation will henceforth be the Ministry of Justice. <\/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-341260e elementor-widget elementor-widget-heading\" data-id=\"341260e\" data-element_type=\"widget\" id=\"vides-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\">ENVIRONMENTAL 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-8ddec9e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8ddec9e\" data-element_type=\"widget\" id=\"energetikas-un-vides-agenturu-paredzets-pievienot-valsts-vides-dienestam\" 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 Energy and Environment Agency is planned to be merged with the State Environmental Service (<a href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/87fd05c8-0c89-4fae-8fe7-79c903266823\">Draft Law No. 25-TA-1319<\/a>)<br><br><\/h6><p><em>Adopted at the Cabinet meeting on 10.03.2026<\/em><\/p><p>To improve the institutional system of public administration, increase operational efficiency, and reduce bureaucracy, the draft law &#8220;Amendments to the Environmental Protection Law&#8221; has been adopted, which provides for the liquidation of the Energy and Environment Agency (EVA) and its merger with the State Environmental Service (VVD). Both institutions perform similar functions in the fields of environment, climate, and energy; therefore, their merger will improve work organization and reduce the administrative burden for clients. According to the new structure, VVD will also be responsible for the processes under EVA&#8217;s responsibility in addition to its existing functions.  <br><br>Henceforth, Energy experts will operate as a separate structural unit under the direct supervision of the Director General, EIA procedure specialists will work in the VVD Permits Department, appeals of administrative acts will be within the competence of the VVD Legal Department, while industrial accident risk assessment experts will join the VVD Operational Coordination Center team. <\/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-763d807 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"763d807\" data-element_type=\"widget\" id=\"pienemti-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>Amendments to the Law &#8220;On Environmental Impact Assessment&#8221; adopted (<a href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/db3be20c-8652-4e42-a4f5-0e39ea8f5afa\">Draft Law No. 25-TA-1315<\/a>)<br><br><\/h6><p><em>Adopted at the Cabinet meeting on 10.03.2026<\/em><\/p><p>Along with the liquidation of the Energy and Environment Agency (EVA) and the merger of its functions with the State Environmental Service (VVD), the Law &#8220;On Environmental Impact Assessment&#8221; has been amended to ensure clear and precise regulation.<br><br>The draft law updates the competence of VVD in performing environmental impact assessments and reviewing contested administrative acts, taking over EVA&#8217;s functions. Henceforth, a VVD decision not to initiate or to terminate an initial impact assessment, as well as a decision to perform or not to perform an environmental impact assessment, can be contested within one month to the Director General of VVD. Additional amendments ensure compliance with the reorganization of the Cabinet of Ministers, as a result of which the environmental protection policy area was transferred to the Ministry of Climate and Energy.   <\/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-0d81afc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0d81afc\" data-element_type=\"widget\" id=\"grozijumi-mk-noteikumos-nr-237-par-videi-draudzigiem-uzlabojumiem-rigas-sabiedriska-transporta-sistema\" 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 Cabinet Regulation No. 237 on environmentally friendly improvements to the Riga public transport system (<a href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/7c01f642-9d5f-4063-be2a-1582b4b6403e\">Project ID: 26-TA-103<\/a>)<br><br><\/h6>\n<p><em>Adopted at the Cabinet meeting on 10.03.2026<\/em><\/p>\n<p>The amendments clarify the conditions for granting funding and implementing projects for the introduction of environmentally friendly improvements in the Riga public transport system. The total Recovery Fund funding available for the measure has been clarified, and it is established that funding is not granted to subjects in exclusion situations provided for in the EU Financial Regulation. Requirements regarding tax debts and deadlines for submitting information between the ministry and the agency have also been clarified. The amendments also establish that the final payment is made only after the achievement of project goals and indicators has been verified. Additionally, the procedure by which the funding recipient submits payment requests, documents justifying expenses, and other evidence of project implementation has been clarified.    <\/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-81de958 elementor-widget elementor-widget-heading\" data-id=\"81de958\" 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-f5bf35f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f5bf35f\" data-element_type=\"widget\" id=\"ilgtsejigas-attistibas-merki-un-vides-tiesibu-aktualitate-latvija\" 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>Sustainable development goals and current environmental law issues in Latvia (<a href=\"https:\/\/juristavards.lv\/zurnals\/287590-ilgtspejigas-attistibas-merki-un-vides-tiesibu-aktualitate-latvija\/\">Jurista v\u0101rds<\/a>)<br><br><\/h6><p><em>Published on 10.03.2026<\/em><\/p><p>The article examines specific sustainable development goals in various fields agreed upon internationally and at the European Union level. In the field of energy, Latvia is among the leaders with a share of renewable energy exceeding 40%. In the field of water resources, the Union faces deteriorating water quality and more severe drought consequences in certain regions. The average renewable water resource exploitation index of member states exceeds 5%, but in several southern countries, it approaches or exceeds 20%. In Latvia, it is approximately 0.2% \u2013 the lowest in the Union, which means there is no quantitative water deficit.    <\/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\">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=\"latvijas-un-lihtensteinas-konvencija-par-ienakuma-un-kapitala-nodoklu-dubultas-uzliksanas-noversanu-un-nodoklu-apiesanas-nepielausanu\" 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>Convention between Latvia and Liechtenstein for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance (<a href=\"https:\/\/likumi.lv\/ta\/id\/366677-par-latvijas-republikas-valdibas-un-lihtensteinas-firstistes-valdibas-konvenciju-par-nodoklu-dubultas-uzliksanas-noversanu-attieciba-uz-ienakuma-un-kapitala-nodokliem-un-par-launpratigas-izvairisanas-no-nodoklu-maksasanas-un-nodoklu-nemaksasanas-noversanu-un-tas-protokolu\">Law<\/a>)<br><br><\/h6><p><em>Promulgated on 26.02.2026; Entered into force on 12.03.2026<\/em><\/p><p>The law adopts and approves the convention between Latvia and Liechtenstein signed on 02.10.2025, as well as its protocol. The convention provides for the elimination of double taxation of income and capital between the countries, while preventing the creation of opportunities for tax evasion and reduction. <\/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-7362d63 elementor-widget elementor-widget-heading\" data-id=\"7362d63\" 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-9c4fee6 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9c4fee6\" data-element_type=\"widget\" id=\"saeima-noraida-priekslikumu-piemerot-100-iedzivotaju-ienakuma-nodokla-iin-atlaidi-gimenem-ar-3-un-vairak-berniem\" 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>Saeima rejects proposal to apply a 100% personal income tax (PIT) discount for families with 3 or more children (<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1237\/Lp14)&#038;SearchMax=0&#038;SearchOrder=4\">Draft Law No. 1237\/Lp14<\/a>)<br><br><\/h6><p><em>Rejected in the Saeima on 05.03.2026<\/em><\/p><p>Amendments to the Law &#8220;On Personal Income Tax&#8221; provide for a 100% exemption from PIT on employment income for one of the parents who has three or more children as dependents. For the purposes of this regulation, children would be considered minors, as well as young people up to 24 years of age who continue to obtain education in full-time studies. The amendments would enter into force on 01.01.2027 and would significantly change the current system of reliefs, moving from a partial tax reduction to a full exemption for a specific group of taxpayers.  <\/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-8b8195c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8b8195c\" data-element_type=\"widget\" id=\"ekonomiskas-drosibas-nodokla-ieviesana-precem-no-augsta-riska-valstim\" 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>Introduction of an economic security tax on goods from high-risk countries (<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1239\/Lp14)&#038;SearchMax=0&#038;SearchOrder=4\">Draft Law No. 1239\/Lp14<\/a>)<br><br><\/h6><p><em>Submitted to the Saeima on 27.02.2026; Referred to committee on 05.03.2026<\/em><\/p><p>Amendments to the Law &#8220;On Taxes and Fees&#8221; provide for the inclusion of a new type of tax in the system \u2013 the economic security tax \u2013 and establish that it will be administered by the State Revenue Service (SRS).<br><br>The tax would be applied to performers of economic activity for the first-time release for consumption in Latvia of certain goods if the origin of the goods is a high-risk country or they have been used in risky supply chains.<br><br>The goal is to reduce Latvia&#8217;s economic dependence on high-risk countries, strengthen national security, and increase budget revenues for security financing (including support for Ukraine). The amendments would enter into force on 01.05.2026.  <\/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-8150053 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8150053\" data-element_type=\"widget\" id=\"par-nodoklu-regulejuma-pastiprinasanu-maksajumiem-uz-beznodoklu-valstim-un-teritorijam\" 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>On strengthening tax regulation for payments to tax-free countries and territories (<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1240\/Lp14)&#038;SearchMax=0&#038;SearchOrder=4\">Draft Law No. 1240\/Lp14<\/a>)<br><br><\/h6><p><em>Referred to Saeima committee on 05.03.2026<\/em><\/p><p>To reduce tax evasion in Latvia when making payments to low-tax or tax-free countries and territories, as well as to prevent situations where persons from these countries or territories can control and use these financial resources to fund activities that threaten the security of Latvia and its partner countries, it is planned to amend the Corporate Income Tax Law.<br><br>Henceforth, a 50% tax will be withheld in Latvia from payments and dividends paid from Latvia to persons located in tax-free countries or territories, instead of the previously set 20% tax. Also, an automatic exemption from withholding tax for payments for goods supplies will no longer be applied if these goods are purchased at market prices.  <\/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-c6cd2c2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c6cd2c2\" data-element_type=\"widget\" id=\"vid-datu-pieejamibas-paplasinasana-kreditinformacijas-birojiem-un-skaidras-naudas-ierobezojumu-precizesana-pateretaju-kreditetajiem\" 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>Expansion of SRS data accessibility for credit information bureaus and clarification of cash restrictions for consumer lenders (<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1065\/Lp14)&#038;SearchMax=0&#038;SearchOrder=4\">Draft Law No. 1065\/Lp14<\/a>)<br><br><\/h6><p>Adopted in the 2nd reading on 05.03.2026; Referred for submission of proposals until 19.03.2026 <\/p><p>Amendments to the Law &#8220;On Taxes and Fees&#8221; plan to expand the availability of credit information for natural persons. This would allow credit information bureaus to receive data at the disposal of the SRS and transfer it to the person so that they can obtain complete information about their credit information and obligations in one place. Additionally, it is planned that certain cash transaction restrictions will not apply to licensed consumer credit service providers, similar to how it currently is for credit institutions and payment service providers.  <\/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-8a40c82 elementor-widget elementor-widget-heading\" data-id=\"8a40c82\" 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-bd40aa3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"bd40aa3\" data-element_type=\"widget\" id=\"brivpratigais-darbs-komercsabiedriba-tiesa-atzist-darba-tiesisko-attiecibu-pastavesanu\" 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>Voluntary work in a commercial company: court recognizes the existence of an employment relationship (Case No. A420202025)<br><br><\/h6><p><em>Decision adopted on 04.03.2026<\/em><\/p><p>The Administrative District Court examined a case on whether a commercial company can qualify a person&#8217;s work as voluntary work if the person actually performs duties necessary for the company&#8217;s economic activity. During an SRS audit, it was found that a private individual regularly performed administrator functions at the company \u2013 scheduled patients by phone and electronically, used the company&#8217;s information systems, and performed other administrative tasks. Although a voluntary work agreement without remuneration had been concluded between the parties, the SRS concluded that the factual circumstances indicated the existence of an employment relationship and calculated mandatory state social insurance contributions for the company in the amount of EUR 2,863.56 and late payment interest of EUR 258.68.  <br><br>The court agreed with the SRS conclusions, emphasizing that the factual circumstances of work organization, rather than the name of the agreement, are decisive in the qualification of employment relations. The person regularly performed tasks necessary for the company&#8217;s operation using the company&#8217;s resources and following its instructions; therefore, the relationship essentially corresponded to an employment relationship. The court also pointed out that voluntary work is aimed at public benefit and is not intended to ensure a merchant&#8217;s profit-making activities; thus, the SRS decision was recognized as lawful.  <\/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-1122510 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1122510\" data-element_type=\"widget\" id=\"tiesibas-uz-atbalstu-marketajai-dizeldegvielai-verte-pec-deklaracijas-datiem\" 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>Right to support for marked diesel fuel is assessed based on declaration data (Case No. A420119824)<br><br><\/h6><p><em>Decision adopted on 05.03.2026<\/em><\/p><p>The Administrative District Court evaluated a dispute regarding the right to receive support for marked diesel fuel with a reduced excise tax rate. The Rural Support Service initially granted the applicant 3,679.67 liters of fuel for the 2023\/2024 economic year, but later found that the applicant&#8217;s annual income declaration for 2022 submitted to the State Revenue Service did not show income from agricultural production, and refused the support.   <br><br>The applicant explained that the income for the grain harvest grown in 2022 was received only in 2023; therefore, it was not reflected in the 2022 declaration. The court rejected the application, stating that the criteria for receiving support are checked according to the declaration submitted to the SRS for the previous taxation year. Since the relevant income was not shown in the declaration, the applicant did not meet the conditions for receiving support. The court also recognized that there is no contradiction between the law and the Cabinet regulations clarifying the income verification procedure.      <\/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\" 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=\"tiesas-ricibas-brivibas-paplasinasana-labticiga-nekustama-ipasuma-ieguveja-mantisko-interesu-aizsardzibai-kriminalprocesa\" 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>Expansion of judicial discretion for the protection of the financial interests of a good-faith real estate acquirer in criminal proceedings (<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webSasaiste?OpenView&#038;restricttocategory=1243\/Lp14\">Draft Law No. 1243\/Lp14<\/a>)<br><br><\/h6><p><em>Adopted in the 1st reading on 05.03.2026; Referred for submission of proposals until 16.03.2026 <\/em><\/p><p>The draft law amends Section 360 of the Criminal Procedure Law to strengthen the court&#8217;s ability to protect the financial interests of a good-faith acquirer in the case of real estate if its return to the victim is not fair. The current imperative norm provides for the mandatory return of property to the victim; however, in atypical situations, this can create disproportionate and unfair consequences for the good-faith acquirer. The new regulation will allow the court, as an exception, to leave the property at the disposal of the good-faith owner, evaluating the specific circumstances and observing the principles of fairness and proportionality. The draft law also excludes the requirement for the Cabinet of Ministers to develop additional regulation for the protection of a good-faith acquirer, as the recovery of losses takes place in accordance with civil procedure.    <\/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-00efd46 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"00efd46\" data-element_type=\"widget\" id=\"precizes-regulejumu-par-operativas-darbibas-laika-iegutas-informacijas-nodosanu-citam-institucijam\" 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>Regulation on the transfer of information obtained during operational activities to other institutions will be clarified (<a href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1252\/Lp14)AND(%5bLastConsidDate%5d%3E=12.03.2026)AND(%5bDate_1%5d%3C=12.03.2026)&#038;SearchMax=0&#038;SearchOrder=4\">Draft Law No. 1252\/Lp14<\/a>)<br><br><\/h6><p><em>Referred to committee on 12.03.2026<\/em><\/p><p>Amendments to the Operational Activities Law are being developed following the 2025 Senate judgment in the so-called \u201cCartel Case,\u201d which indicated that the regulation on the transfer of information obtained during wiretapping to other institutions is not sufficiently clear. <br><br>The law is intended to clarify that information obtained during operational activities can be transferred to other institutions, for example, for the investigation of competition violations or disciplinary violations. At the same time, it is established that this is permissible only if it is necessary for the protection of important state or public interests and does not excessively restrict a person&#8217;s fundamental rights. Additionally, an obligation to document the transfer of information is established, indicating the institution, justification, and volume of information transferred. The classification of information will also be clarified, establishing that it can be restricted access information or a state secret.    <\/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-352e33f elementor-widget elementor-widget-heading\" data-id=\"352e33f\" 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-dce6fbd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"dce6fbd\" data-element_type=\"widget\" id=\"ect-lemums-lieta-par-tiesibu-uz-lietas-izskatisanu-sapr\u0101t\u012bg\u0101-termina-parkapuma-neesamibu\" 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>ECHR decision in a case regarding the absence of a violation of the right to a hearing within a reasonable time (<a href=\"https:\/\/hudoc.echr.coe.int\/eng#{%22fulltext%22:[%22Gribuste%20v%20Latvia%22],%22documentcollectionid2%22:[%22JUDGMENTS%22,%22DECISIONS%22],%22itemid%22:[%22001-249186%22]}\">Application No. 39639\/18<\/a>)<br><br><\/h6><p><em>Announced on 05.03.2026<\/em><\/p><p>The European Court of Human Rights announced its decision in the case of Gribuste v. Latvia, rejecting the applicant&#8217;s complaint regarding a possible violation of the right to a hearing within reasonable time limits as established in the European Convention for the Protection of Human Rights and Fundamental Freedoms (the Convention).<br><br>In the complaint, the applicant stated that the criminal proceedings in which she was recognized as a victim and claimed compensation for the harm caused to her lasted seven years. The Court pointed out that the applicant chose to exercise her right to compensation in civil proceedings, where the national court satisfied her claim for debt recovery, granting her the same amount she had requested within the framework of the criminal proceedings. <br><br>Given that the applicant&#8217;s claim for debt recovery was examined and satisfied in civil proceedings, the Court recognized that the criminal proceedings were no longer aimed at determining the amount of the applicant&#8217;s compensation. The criminal proceedings, about the duration of which the applicant complained, were not based on a charge brought against the applicant, but rather the applicant participated in these proceedings as a civil claimant to request compensation for the harm caused to her. The Court explained that the specific norm of the Convention can be applicable in criminal proceedings if a person proves that the prosecution carried out is inseparable from the person&#8217;s ability to bring a civil claim in accordance with national legislation. If the regulatory framework provides a person with an effective opportunity to bring a civil claim regardless of the outcome of the criminal proceedings, the Convention norm is no longer applicable, even if the person had submitted a civil claim within the framework of the criminal proceedings.   <\/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 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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\" 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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>COMMERCIAL AND CORPORATE LAW \u2013 The Senate refers preliminary questions to the CJEU to determine whether a service provider&#8217;s exclusive rights exclude market competition or whether the factual circumstances of the specific situation must also be analyzed REAL ESTATE AND CONSTRUCTION \u2013 Amendments to Cabinet Regulation No. 384 &#8220;Building Code LBN 405-21 on Technical Inspection [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":10048,"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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