{"id":10689,"date":"2026-07-27T11:11:04","date_gmt":"2026-07-27T08:11:04","guid":{"rendered":"https:\/\/rockbridge.legal\/legislative-review-july-17-july-23-2026\/"},"modified":"2026-08-18T12:47:20","modified_gmt":"2026-08-18T09:47:20","slug":"legislative-review-july-17-july-23-2026","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/legislative-review-july-17-july-23-2026\/","title":{"rendered":"Legislative Review July 17\u2013July 23, 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10689\" class=\"elementor elementor-10689 elementor-10536\" 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-e-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\" data-e-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-e-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\/07\/27\/\">\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>July 27, 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 Zane Zl\u0113mete\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-e-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=\"#komerctiesibas\"><span style=\"text-decoration: underline;\"><span class=\"TextRun SCXW184533341 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW184533341 BCX8\">COMMERCIAL AND CORPORATE LAW<\/span><\/span><span class=\"EOP SCXW184533341 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":2,\"335551620\":2,\"335559685\":357,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/span><\/a><\/h6><p>\u2013 <a href=\"#konkurences-iestades-var-iznemt-elektronisko-saraksti-uznemumu-parbaudes\">Competition authorities may seize electronic correspondence during corporate inspections<\/a><\/p><h6><a href=\"#nekustamie-ipasumi-un-buvnieciba\"><span style=\"text-decoration: underline;\"><span class=\"TextRun SCXW184533341 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW184533341 BCX8\">REAL ESTATE AND CONSTRUCTION<\/span><\/span><\/span><\/a><\/h6><p>\u2013 <a href=\"#ar-grozijumiem-mk-noteikumos-nr-907-noteikumi-par-dzivojamas-majas-apsekosanu-tehnisko-apkopi-un-kartejo-remontu-vienkarsos-prasibas-dzivojamo-maju-vizualajam-apskatem\">Amendments to Cabinet Regulation No. 907 &#8220;Regulations on the Inspection, Technical Maintenance and Routine Repair of Residential Buildings&#8221; will simplify requirements for visual inspections of residential buildings<\/a><br\/>\u2013 <a href=\"#tiek-stiprinats-dzivokla-ipasumos-sadalitu-eku-ierakstisanas-zemesgramata-process\">The process for registering buildings divided into apartment properties in the Land Register is being strengthened<\/a><\/p><h6><a href=\"#energetika\"><span style=\"text-decoration: underline;\"><span class=\"EOP SCXW182456228 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335551550\":2,\"335551620\":2,\"335559685\":357,\"335559738\":120,\"335559739\":120,\"335559740\":240}\">ENERGY <\/span><\/span><\/a><\/h6><p>\u2013 <a href=\"#noteikumi-par-elastibas-mehanismiem-saistibu-izpildei-atjaunigas-energijas-joma\">Regulations on flexibility mechanisms for the fulfillment of obligations in the field of renewable energy<\/a><br\/>\u2013 <a href=\"#par-izstasanos-no-energetikas-hartas-noliguma\">Regarding withdrawal from the Energy Charter Treaty<\/a><\/p><h6><a href=\"#reguletas-tiesibas\"><span style=\"text-decoration: underline;\">REGULATED LAW<\/span><\/a><\/h6><p>\u2013 <a href=\"#grozijumi-teritorijas-attistibas-planosanas-likuma\">Amendments to the Law on Spatial Development Planning<\/a><\/p><h6><a href=\"#banku-un-finansu-tiesibas\"><span style=\"text-decoration: underline;\">BANKING AND FINANCIAL LAW<\/span><\/a><\/h6><p>\u2013 <a href=\"#tiek-planots-palielinat-slieksni-prospekta-sagatavosanas-pienakumam-publiska-piedavajuma-izteicejiem\">Plans are underway to increase the threshold for the obligation to prepare a prospectus for issuers of public offerings<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#nodokli\">TAXES<\/a><\/span><\/h6><p>\u2013 <a href=\"#publicets-informativs-materials-akcizes-nodokla-atbrivojuma-piemerosana-denaturetam-spirtam-un-kartiba-denatureta-spirta-sanemsanai-no-citam-valstim\">Informational material published: &#8220;Application of excise duty exemption to denatured alcohol and the procedure for receiving denatured alcohol from other countries&#8221;<\/a><br\/>\u2013 <a href=\"#aktualizets-metodiskais-materials-nodokli-no-dzivokla-iziresanas-vai-iznomasanas-ienakumiem\">Updated methodological material: &#8220;Taxes on income from renting or leasing apartments&#8221;<\/a><br\/>\u2013 <a href=\"#publiceta-uzzina-uzzina-par-alkoholisko-dzerienu-realizaciju-mazumtirdzniecibas-vieta-ar-digitalizeta-rika-starpniecibu\">Binding ruling published: &#8220;Binding ruling on the sale of alcoholic beverages at retail outlets via a digital tool&#8221;<\/a><\/p><h6><span style=\"text-decoration: underline;\"><a href=\"#muita\">CUSTOMS<\/a><\/span><\/h6><div><p>\u2013 <a href=\"#ar-grozijumiem-mk-noteikumos-nr-499-muitas-atlauju-noteikumi-noteiktas-vienkarsakas-muitas-proceduras-un-mazaks-administrativais-slogs-uznemejiem\">Amendments to Cabinet Regulation No. 499 &#8220;Regulations on Customs Authorizations&#8221; stipulate simpler customs procedures and a lower administrative burden for entrepreneurs<\/a><br\/>\u2013 <a href=\"#uzzina-par-ziedu-esencu-kas-satur-etilspirtu-ievesanu-no-tresajam-valstim\">Binding ruling: &#8220;On the importation of flower essences containing ethyl alcohol from third countries&#8221;<\/a> <\/p><\/div><h6><span style=\"text-decoration: underline;\"><a href=\"#stridu-izskirtsana\">DISPUTE RESOLUTION<\/a><\/span><\/h6><div><p>\u2013 <a href=\"#satversmes-tiesa-ierosinata-lieta-par-valsts-socialas-apdrosinasanas-iemaksu-sadalijumu-pensiju-apdrosinasanai\">Case initiated in the Constitutional Court regarding the distribution of state social insurance contributions for pension insurance<\/a><br\/>\u2013 <a href=\"#senats-skaidro-kriminallikuma-normas-par-piesavinasanos-sastavu\">The Senate explains the provisions of the Criminal Law regarding the elements of misappropriation<\/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-87c7736 elementor-widget elementor-widget-heading\" data-id=\"87c7736\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"komerctiesibas\" 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 LAW 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-abe9296 elementor-widget elementor-widget-heading\" data-id=\"abe9296\" data-element_type=\"widget\" data-e-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-67b85fe elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"67b85fe\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"konkurences-iestades-var-iznemt-elektronisko-saraksti-uznemumu-parbaudes\" 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 SCXW14695283 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW14695283 BCX8\" data-ccp-parastyle=\"1st level (heading)\">Competition authorities may seize electronic correspondence during corporate inspections (CJEU Judgment in joined cases C-258\/23, C-259\/23 and C-260\/23) <\/span><\/span><span class=\"EOP Selected SCXW14695283 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/h6><p><i><br>The judgment was delivered on July 16, 2026. <br><\/i><\/p><p>In an investigation into competition law infringements, Portuguese authorities seized business-related documents obtained from emails exchanged between employees and managers of the companies involved in the investigation. These companies objected, claiming that their right to confidentiality of communications had been violated and that such seizure should be authorized by an investigating judge rather than the prosecution. The Portuguese court hearing these cases requested the Court to rule on whether the authorization issued by the prosecution was sufficient.  <\/p><p>Firstly, the Court considers that business-related emails exchanged by a company&#8217;s employees and managers using the company&#8217;s email system fall within communications protected by the right to respect for private and family life. However, it recognized that Union law in principle allows a competition authority to seize a company&#8217;s work emails without prior judicial authorization if they are related to an investigation into a suspected infringement of competition law. At the same time, such powers must be clearly regulated by law, provide sufficient guarantees against arbitrary action, and be subject to effective judicial review after the inspection has been carried out. Work emails protect the right to privacy and the protection of personal data; however, the restriction of these rights may serve the objective of ensuring undistorted competition.   <\/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-e2616f0 elementor-widget elementor-widget-heading\" data-id=\"e2616f0\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nekustamie-ipasumi-un-buvnieciba\" 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-199b097 elementor-widget elementor-widget-heading\" data-id=\"199b097\" data-element_type=\"widget\" data-e-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 Regulatory Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15b3484 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"15b3484\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"ar-grozijumiem-mk-noteikumos-nr-907-noteikumi-par-dzivojamas-majas-apsekosanu-tehnisko-apkopi-un-kartejo-remontu-vienkarsos-prasibas-dzivojamo-maju-vizualajam-apskatem\" 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 Selected SCXW221540336 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW185076793 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185076793 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 Cabinet Regulation No. 907 <\/span><span class=\"NormalTextRun SCXW185076793 BCX8\" data-ccp-parastyle=\"1st level (heading)\">&#8220;Regulations on the Inspection, Technical Maintenance and Routine Repair of Residential Buildings&#8221; <\/span><span class=\"NormalTextRun SCXW185076793 BCX8\" data-ccp-parastyle=\"1st level (heading)\">will simplify requirements<\/span><span class=\"NormalTextRun SCXW185076793 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> for visual inspections of residential buildings<\/span><span class=\"NormalTextRun SCXW185076793 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> <\/span><span class=\"NormalTextRun SCXW185076793 BCX8\" data-ccp-parastyle=\"1st level (heading)\">(<\/span><\/span><a class=\"Hyperlink SCXW185076793 BCX8\" href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/1c00b207-0f84-4663-bf6c-9067684bdf82\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW185076793 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185076793 BCX8\" data-ccp-charstyle=\"Hyperlink\">Project ID: 26-TA-785<\/span><\/span><\/a><span class=\"TextRun SCXW185076793 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW185076793 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW185076793 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><\/span><\/h6><p>Previously, the regulations provided for different frequencies of visual inspections for various parts of a residential building\u2014in some cases, inspections had to be performed once a year, in others, twice. With the adopted amendments, the visual inspection of a residential building must be performed once a year. At the same time, the amendments do not change the obligation to perform additional inspections in cases where the technical condition of the building requires it, an accident or natural disaster has occurred, or other circumstances have arisen that may pose a threat to the building or its users.<\/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-e2d66df elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e2d66df\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"tiek-stiprinats-dzivokla-ipasumos-sadalitu-eku-ierakstisanas-zemesgramata-process\" 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 Selected SCXW221540336 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"EOP Selected SCXW185076793 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW226553169 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW226553169 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 process for registering buildings divided into apartment properties in the Land Register is being strengthened (<\/span><\/span><a class=\"Hyperlink SCXW226553169 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webSasaiste?OpenView&#038;restricttocategory=1415\/Lp14\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW226553169 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW226553169 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No.:<\/span><span class=\"NormalTextRun SCXW226553169 BCX8\" data-ccp-charstyle=\"Hyperlink\">1415\/Lp14<\/span><\/span><\/a><span class=\"TextRun SCXW226553169 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW226553169 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<br\/><br\/><\/span><\/span><\/span><\/span><\/h6><p><em>Adopted in the 1st reading on July 23, 2026.  <\/em><\/p><p>The draft law clarifies the procedure for cases where a building (structure) being constructed is divided into independent apartment properties; in such instances, both the structure and the individual apartment properties are to be recorded in the Land Register simultaneously. The basis for making entries in the Land Register will be structured data from the Cadastre Information System and the Construction Information System, provided that a notification has been received from the State Land Service regarding the acceptance of the building (structure) for operation and its registration in the Cadastre Information System. It should be noted that such simultaneous registration of an apartment building and apartment properties in the Land Register will be a matter of free choice for each person, to be indicated in the Construction Information 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-80a825b elementor-widget elementor-widget-heading\" data-id=\"80a825b\" data-element_type=\"widget\" data-e-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-603852d elementor-widget elementor-widget-heading\" data-id=\"603852d\" data-element_type=\"widget\" data-e-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 Regulatory Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1122f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fa1122f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"noteikumi-par-elastibas-mehanismiem-saistibu-izpildei-atjaunigas-energijas-joma\" 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 SCXW147784192 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW147784192 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\"]}\">Regulations on flexibility mechanisms for the fulfillment of obligations in the field of <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW147784192 BCX8\" data-ccp-parastyle=\"1st level (heading)\">renewable<\/span><span class=\"NormalTextRun SCXW147784192 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> energy (<\/span><\/span><a class=\"Hyperlink SCXW147784192 BCX8\" href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/a8da8957-4513-4e12-ae0c-35c0905c4d6f\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW147784192 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW147784192 BCX8\" data-ccp-charstyle=\"Hyperlink\">Project ID: 24-TA-2365<\/span><\/span><\/a><span class=\"TextRun SCXW147784192 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW147784192 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><\/h6><p><i><br>Coordination from July 20, 2026, to August 3, 2026.<br><\/i><\/p><p>The draft regulation stipulates the conditions for flexibility mechanisms for the fulfillment of renewable energy targets in cases where these targets are not met or are exceeded. The aforementioned flexibility mechanisms are already established in EU Directive 2018\/2001 on the promotion of the use of energy from renewable sources, to assist Member States in meeting their targets and to reward those Member States that have exceeded their targets. No opinions were submitted during the first coordination period.  <\/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-001e24c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"001e24c\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"par-izstasanos-no-energetikas-hartas-noliguma\" 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 Selected SCXW165195786 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW23788104 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW23788104 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\"]}\">Regarding withdrawal from the Energy Charter Treaty (<\/span><\/span><a class=\"Hyperlink SCXW23788104 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webAll?SearchView&#038;Query=(%5bNumberTxt%5d=1464)&#038;SearchMax=0&#038;SearchOrder=4\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW23788104 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW23788104 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No. 1464\/Lp14<\/span><\/span><\/a><span class=\"TextRun SCXW23788104 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW23788104 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW23788104 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span> <\/span><\/h6><p><i><br>Submitted to the Saeima on July 20, 2026. <br><\/i><\/p><p>The ECT was signed in 1994 and entered into force in 1998. The ECT includes provisions on investment protection, trade and transit of energy materials and energy products, as well as dispute resolution mechanisms. Latvia ratified the ECT on September 13, 1995, by adopting the law &#8220;On the European Energy Charter Treaty.&#8221; Latvia&#8217;s annual contribution to the ECT in 2025 was EUR 5,092. The ECT is the most frequently used international legal instrument for investors to initiate investment disputes against states.<\/p><p>The EU withdrew from the ECT on June 28, 2025.   2026. On January 30, 2026, Latvia received a formal notice from the Commission in infringement procedure case No. INFR(2025)2232, stating that Latvia, by remaining among the contracting parties to the Energy Charter Treaty, has failed to fulfill the obligations imposed on it by the Treaties of the European Union. In view of the notice, the Ministry of Climate and Energy initiated inter-institutional talks proposing to start the procedure for Latvia&#8217;s withdrawal from the ECT.   <\/p><p>The adopted draft law stipulates that Latvia withdraws from the Energy Charter Treaty and, upon withdrawal from the treaty, the following shall lose force: 1) the law &#8220;On the European Energy Charter Treaty&#8221; and 2) the law &#8220;On the Energy Charter Protocol on Energy Efficiency and Related Environmental Aspects.&#8221;  <\/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\" data-e-type=\"widget\" id=\"darba-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-707271a elementor-widget elementor-widget-heading\" data-id=\"707271a\" data-element_type=\"widget\" data-e-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 Regulatory 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\" data-e-type=\"widget\" id=\"grozijumi-teritorijas-attistibas-planosanas-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><span class=\"TextRun SCXW31227272 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW31227272 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 Spatial Development Planning (<\/span><\/span><a class=\"Hyperlink SCXW31227272 BCX8\" href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/d4bdf1d7-732a-4c7f-b971-a835d07765ce\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW31227272 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW31227272 BCX8\" data-ccp-charstyle=\"Hyperlink\">Project ID: 26-TA-1743<\/span><\/span><\/a><span class=\"TextRun SCXW31227272 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW31227272 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW31227272 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><\/h6><p><em>Under coordination from July 17, 2026, to July 22, 2026 <\/em><\/p><p>Currently, Sections 26 and 27 of the Law on Spatial Development Planning provide that the minister responsible for spatial development planning, on their own initiative or after evaluating a person&#8217;s application, may suspend local government binding regulations by which a spatial plan or local plan has been approved, if violations of the development procedure or non-compliance with the requirements of regulatory acts are established after they have entered into force. The amendments intend to stipulate that the issue of suspending the operation of a spatial plan or local plan in cases where violations of the development procedure or non-compliance with the requirements of regulatory acts are established shall be reviewed and the decision taken by the Cabinet of Ministers, rather than by a single minister. Accordingly, the ministry responsible for spatial development planning will submit to the Cabinet of Ministers the issue of suspending the operation of a spatial plan or local plan in full or in part, and the Cabinet of Ministers will review this issue and take a decision. At the same time, the mechanism ensuring the right of persons to submit an application regarding a spatial plan or local plan (within one month after the entry into force of the binding regulations by which the local government spatial plan or local plan was approved) is maintained.    <\/p><p>To implement the proposals, it will be necessary to make corresponding amendments to Cabinet Regulation No. 628 of October 14, 2014, &#8220;Regulations on Local Government Spatial Development Planning Documents,&#8221; clarifying the process for the development and evaluation of spatial plans and local plans.<\/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-0166506 elementor-widget elementor-widget-heading\" data-id=\"0166506\" data-element_type=\"widget\" data-e-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 FINANCIAL LAW <\/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-e-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 Regulatory 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\" data-e-type=\"widget\" id=\"tiek-planots-palielinat-slieksni-prospekta-sagatavosanas-pienakumam-publiska-piedavajuma-izteicejiem\" 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 Selected SCXW204874443 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"><span class=\"TextRun SCXW31817833 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW31817833 BCX8\" data-ccp-parastyle=\"1st level (heading)\"><span class=\"TextRun SCXW9365036 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW9365036 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\"]}\">Plans are underway to increase<\/span><span class=\"NormalTextRun SCXW9365036 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> the threshold for the obligation to prepare a prospectus for issuers of public offerings (<\/span><\/span><a class=\"Hyperlink SCXW9365036 BCX8\" href=\"https:\/\/titania.saeima.lv\/LIVS14\/saeimalivs14.nsf\/webSasaiste?OpenView&#038;restricttocategory=1438\/Lp14\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW9365036 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW9365036 BCX8\" data-ccp-charstyle=\"Hyperlink\">Draft Law No.: 1438\/Lp14<\/span><\/span><\/a><span class=\"TextRun SCXW9365036 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW9365036 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW9365036 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span> <\/span><\/span><span class=\"EOP Selected SCXW31817833 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span> <\/span><\/h6><p><em><br>23.07.2026. referred to the Saeima committee <br><\/em><\/p><p>In its session on July 23, 2026, the Saeima decided to refer the draft law &#8220;Amendments to the Financial Instrument Market Law&#8221; to the responsible committee. The procedure established in the current law provides for an exemption from preparing a prospectus for such public offerings made for transferable securities for which the total consideration over 12 months is between EUR 1,000,000 and EUR 8,000,000. The existing wording creates ambiguity regarding public offerings made for transferable securities for which the total consideration is planned up to EUR 1,000,000. The aforementioned amendments to the law would not only resolve this unfortunate wording of the section but also increase the threshold up to which a prospectus does not need to be prepared; specifically, the threshold is increased to EUR 12,000,000, and an information document must be prepared and published instead of a prospectus in accordance with the regulations of the Bank of Latvia.    <\/p><p>Simultaneously with the draft law, a delegation will be established for the Bank of Latvia to develop regulations specifying which documents are to be submitted to approve a prospectus, as well as the procedure for submitting documents to the Bank of Latvia, specifically describing the procedure for documents to be submitted by platform business operators who already submit their documents through the Bank of Latvia&#8217;s data reporting 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-db868ec elementor-widget elementor-widget-heading\" data-id=\"db868ec\" data-element_type=\"widget\" data-e-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-e-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-f82403d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f82403d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"publicets-informativs-materials-akcizes-nodokla-atbrivojuma-piemerosana-denaturetam-spirtam-un-kartiba-denatureta-spirta-sanemsanai-no-citam-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><span class=\"TextRun SCXW135944192 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW135944192 BCX8\" data-ccp-parastyle=\"1st level (heading)\"><span class=\"TextRun SCXW84625846 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84625846 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\"]}\">Informational material published: <\/span><span class=\"NormalTextRun SCXW84625846 BCX8\" data-ccp-parastyle=\"1st level (heading)\">&#8220;Application of excise duty exemption to denatured alcohol and the procedure for receiving denatured alcohol from other countries&#8221;<\/span><span class=\"NormalTextRun SCXW84625846 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> (<\/span><\/span><a class=\"Hyperlink SCXW84625846 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/35288\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW84625846 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW84625846 BCX8\" data-ccp-charstyle=\"Hyperlink\">Material<\/span><\/span><\/a><span class=\"TextRun SCXW84625846 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84625846 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><br> <\/span><\/span><\/h6><p><span class=\"TextRun SCXW3062316 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW3062316 BCX8\">The material explains that <\/span><span class=\"NormalTextRun SCXW3062316 BCX8\">denatured alcohol is exempt from excise duty. The use of denatured alcohol in Latvia is permitted for a user of denatured alcohol who has received a permit from the State Revenue Service (VID) for the purchase of denatured alcohol (user permit) and who uses denatured alcohol in the production of non-food products (fills or incorporates denatured alcohol into non-food products or adds it to non-food products). To receive a user permit, the necessary documents regarding the use of alcohol and its quantity must be submitted in the VID Electronic Declaration System. The user must comply with the established requirements for storage, movement, accounting, and declaration.<\/span><\/span><span class=\"EOP Selected SCXW3062316 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-61d5ee7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"61d5ee7\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"aktualizets-metodiskais-materials-nodokli-no-dzivokla-iziresanas-vai-iznomasanas-ienakumiem\" 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 SCXW60174282 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW60174282 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: <\/span><span class=\"NormalTextRun SCXW60174282 BCX8\" data-ccp-parastyle=\"1st level (heading)\">&#8220;Taxes on income from renting or leasing apartments&#8221;<\/span><span class=\"NormalTextRun SCXW60174282 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> (<\/span><\/span><a class=\"Hyperlink SCXW60174282 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/32522\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW60174282 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW60174282 BCX8\" data-ccp-charstyle=\"Hyperlink\">Methodological material<\/span><\/span><\/a><span class=\"TextRun SCXW60174282 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW60174282 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW60174282 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><\/h6><p>The methodological material has been supplemented with an explanation that for an apartment property lessor who has a notified economic activity, all payments received from the tenant (e.g., utility payments and security deposits) are included in the income. It has also been supplemented with instructions on how to proceed if it is necessary to make changes to registration data or to close the notified economic activity. <\/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-ee5c404 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ee5c404\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"publiceta-uzzina-uzzina-par-alkoholisko-dzerienu-realizaciju-mazumtirdzniecibas-vieta-ar-digitalizeta-rika-starpniecibu\" 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 SCXW254531660 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW254531660 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\"]}\">Binding ruling published:<\/span><span class=\"NormalTextRun SCXW254531660 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> &#8220;Binding ruling on the sale of alcoholic beverages at retail outlets via a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW254531660 BCX8\" data-ccp-parastyle=\"1st level (heading)\">digital<\/span><span class=\"NormalTextRun SCXW254531660 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> tool&#8221;<\/span><span class=\"NormalTextRun SCXW254531660 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> (<\/span><\/span><a class=\"Hyperlink SCXW254531660 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/35330\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW254531660 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW254531660 BCX8\" data-ccp-charstyle=\"Hyperlink\">Binding ruling<\/span><\/span><\/a><span class=\"TextRun SCXW254531660 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW254531660 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW254531660 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><\/h6><p>The binding ruling addressed the question of whether ordering and paying for alcoholic beverages using a mobile app after scanning a QR code on restaurant premises, where the customer is present on-site and the drinks are issued for consumption in the restaurant, is considered retail sale of alcoholic beverages under a distance contract. The VID evaluated that in such a situation, the mobile app is used only as a technical means for placing an order and making non-cash settlements within the framework of on-site service. Since the customer and the merchant are in the same place and the alcoholic beverages are received and consumed on the restaurant premises, the transaction is essentially an on-site transaction, not distance trading. Consequently, the requirements of the Law on the Circulation of Alcoholic Beverages regarding distance trading are not applicable to this model, nor is it necessary to separately register the mobile app or website in the retail license for alcoholic beverages.   <\/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\" data-e-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-e-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\">Regulatory Acts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-397f678 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"397f678\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"ar-grozijumiem-mk-noteikumos-nr-499-muitas-atlauju-noteikumi-noteiktas-vienkarsakas-muitas-proceduras-un-mazaks-administrativais-slogs-uznemejiem\" 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 SCXW198541566 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW198541566 BCX8\" data-ccp-parastyle=\"1st level (heading)\"><span class=\"TextRun SCXW39595200 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW39595200 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 Cabinet Regulation No. 499 &#8220;<\/span><span class=\"NormalTextRun SCXW39595200 BCX8\" data-ccp-parastyle=\"1st level (heading)\">Regulations on Customs Authorizations&#8221; <\/span><span class=\"NormalTextRun SCXW39595200 BCX8\" data-ccp-parastyle=\"1st level (heading)\">stipulate simpler customs procedures and a <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW39595200 BCX8\" data-ccp-parastyle=\"1st level (heading)\">lower<\/span><span class=\"NormalTextRun SCXW39595200 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> administrative burden for entrepreneurs<\/span><span class=\"NormalTextRun SCXW39595200 BCX8\" data-ccp-parastyle=\"1st level (heading)\"> (<\/span><\/span><a class=\"Hyperlink SCXW39595200 BCX8\" href=\"https:\/\/tapportals.mk.gov.lv\/legal_acts\/91f56c7d-ed3b-4ca9-8a84-e0b782000a60\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW39595200 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW39595200 BCX8\" data-ccp-charstyle=\"Hyperlink\">Project ID: 25-TA-916<\/span><\/span><\/a><span class=\"TextRun SCXW39595200 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW39595200 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<br\/><\/span><\/span><br><\/span><\/span><\/h6><p><em>Adopted at the Cabinet meeting on July 21, 2026. <\/em><\/p><p>The amendments supplement the Regulations on Customs Authorizations with a new regulatory framework necessary for the implementation of the European Union&#8217;s Carbon Border Adjustment Mechanism. The changes provide for the procedure by which the VID grants, amends, and revokes the status of authorized Carbon Border Adjustment Mechanism (CBAM) declarant for companies importing certain carbon-intensive goods from countries outside the EU, such as cement, iron and steel, aluminum, and fertilizers. Furthermore, the regulations are supplemented with provisions regarding the Register of Customs Representatives, specifying the procedure for registering and removing a person from it, as well as the information to be published in the register. Simultaneously, provisions that are no longer relevant following the digitalization of EU transit procedures have been deleted from the regulation, including requirements for authorizations to use Union transit procedures in paper form for goods transported by sea or air. Additionally, the regulation prohibiting the use of authorized consignor and authorized consignee status for certain types of goods has been repealed, thereby promoting wider use of these simplifications and reducing the administrative burden for entrepreneurs and the VID.    <\/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-efc7843 elementor-widget elementor-widget-heading\" data-id=\"efc7843\" data-element_type=\"widget\" data-e-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\" data-e-type=\"widget\" id=\"uzzina-par-ziedu-esencu-kas-satur-etilspirtu-ievesanu-no-tresajam-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><span class=\"TextRun SCXW103309825 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW103309825 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\"]}\">Binding ruling: &#8220;On the importation of flower essences containing ethyl alcohol from third countries&#8221; (<\/span><\/span><a class=\"Hyperlink SCXW103309825 BCX8\" href=\"https:\/\/www.vid.gov.lv\/lv\/media\/35318\/download?attachment\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW103309825 BCX8\" lang=\"LV-LV\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW103309825 BCX8\" data-ccp-charstyle=\"Hyperlink\">Binding ruling<\/span><\/span><\/a><span class=\"TextRun SCXW103309825 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW103309825 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW103309825 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <br><br><\/span><\/h6><p>In the binding ruling, the VID provides an explanation regarding the classification, application of excise duty, and circulation requirements for flower essences, mouth sprays, and room fragrance sprays imported from Australia. It stipulates that flower essences for internal use and mouth sprays are classified as alcoholic beverages; therefore, when imported into Latvia, excise duty is generally applied and a license for activities with excise goods may be required. Conversely, room fragrance spray classified under CN and TARIC code 3307 49 00 90 is not subject to excise duty. The ruling also explains that if products for internal use are registered as food supplements in the PVD register and meet the specified requirements, an exemption from excise duty may be applied. Additionally, requirements regarding customs codes, licensing, and the application of excise duty are explained.    <\/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\" data-e-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-ac22a98 elementor-widget elementor-widget-heading\" data-id=\"ac22a98\" data-element_type=\"widget\" data-e-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-9837d57 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9837d57\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"satversmes-tiesa-ierosinata-lieta-par-valsts-socialas-apdrosinasanas-iemaksu-sadalijumu-pensiju-apdrosinasanai\" 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 SCXW240553539 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW240553539 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\"]}\">Case initiated in the Constitutional Court regarding the distribution of state social insurance contributions for pension insurance (<\/span><\/span><a class=\"Hyperlink SCXW240553539 BCX8\" href=\"https:\/\/www.satversmestiesa.lv\/lv\/ierosinatas-un-izskatitas-lietas\/lieta-nr-2026-11-03\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW240553539 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW240553539 BCX8\" data-ccp-charstyle=\"Hyperlink\">Case No. 2026-11-03<\/span><\/span><\/a><span class=\"TextRun SCXW240553539 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW240553539 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><span class=\"EOP Selected SCXW240553539 BCX8\" data-ccp-props=\"{\"134245418\":true,\"201341983\":0,\"335551550\":6,\"335551620\":6,\"335559738\":120,\"335559739\":120,\"335559740\":240}\"> <\/span><\/h6><p><em><br>Initiated on July 20, 2026. <br><\/em><\/p><p>A case has been initiated in the Constitutional Court &#8220;On the compliance of Sub-paragraph 18.2 of Cabinet Regulation No. 786 of December 17, 2020, &#8216;Regulations on the Distribution of the State Social Insurance Contribution Rate by Types of State Social Insurance&#8217; with Articles 64 and 109 of the Constitution of the Republic of Latvia and the second paragraph of Section 18 of the Law &#8216;On State Social Insurance&#8217;.&#8221;    <\/p><p>The applicant states that the contested provision provides for the crediting of only a part of the contributions directed to pension insurance into the state pension capital and the funded pension scheme. Consequently, in his view, it restricts his right to form pension capital savings from the state social insurance contributions made and violates his right to social security enshrined in Article 109 of the Constitution. Furthermore, the applicant believes that the contested provision was not issued within the scope of the authorization set by law; therefore, it also fails to comply with Article 64 of the Constitution and the second paragraph of Section 18 of the Law &#8220;On State Social Insurance.&#8221;     <\/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-c11161f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c11161f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"senats-skaidro-kriminallikuma-normas-par-piesavinasanos-sastavu\" 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 SCXW70549082 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70549082 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 Senate explains <\/span><span class=\"NormalTextRun SCXW70549082 BCX8\" data-ccp-parastyle=\"1st level (heading)\">the provisions of the Criminal Law regarding the elements of misappropriation (<\/span><\/span><a class=\"Hyperlink SCXW70549082 BCX8\" href=\"https:\/\/gateway.elieta.lv\/api\/v1\/PublicMaterialDownload\/cdc43792-ffae-43a0-bc39-acac44c32ab3\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun SCXW70549082 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70549082 BCX8\" data-ccp-charstyle=\"Hyperlink\">Case No. <\/span><span class=\"NormalTextRun SCXW70549082 BCX8\" data-ccp-charstyle=\"Hyperlink\">SKK-38\/2026<\/span><\/span><\/a><span class=\"TextRun SCXW70549082 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70549082 BCX8\" data-ccp-parastyle=\"1st level (heading)\">)<\/span><\/span><\/h6><p><em><br>The decision was taken on July 17, 2026. <br><\/em><\/p><p>A person who had the right to decide on and dispose of the company&#8217;s property and money was accused and, by the judgment of the appellate instance, found guilty of misappropriation. The Senate concluded that the appellate court had incorrectly applied the provision of the Criminal Law on misappropriation because the description of the criminal offense recognized as proven did not correspond to the elements of misappropriation. To qualify a person&#8217;s actions as misappropriation, the court must establish not only that the property was entrusted to the person or was under their supervision, but also that the person acquired or squandered this property unlawfully. The intent of the accused to misappropriate the property must also be established, as not every action with property that is inconsistent with regulatory acts or is uneconomical indicates an intent to misappropriate it.   <\/p><p>The appellate court had recognized that the Person, being a board member, did not use the materials purchased by the company for roof replacement but, by approving the write-off of materials and services, misappropriated materials worth 2,821.23 euros. The Senate recognized that writing off materials may be a way to mask misappropriation, but such an action in itself does not constitute the objective side of misappropriation. Therefore, the writing off of materials in accounting documents may be one of the circumstances to be evaluated in conjunction with other evidence; however, it is not in itself equivalent to the unlawful acquisition or squandering of another&#8217;s property. To qualify the actions of the accused as misappropriation, it is necessary to establish not only that the victim actually lost the respective property as a result of the writing off of materials, but also that the accused acquired or squandered this property unlawfully. Such circumstances significant for the qualification of the criminal offense are not specified in the description of the criminal offense provided by the court.    <\/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-e-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-e-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 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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-e-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\" data-e-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-e-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\" data-e-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-e-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-e-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-e-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-e-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-e-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-e-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-e-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\" data-e-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-e-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\" data-e-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-e-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-e-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-e-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 attorney and a partner at RockBridge Legal. Since 2008,  2008, Alisa has been advising clients and providing legal assistance in the most 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-e-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-e-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-e-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-e-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\" data-e-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-e-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-10673\" 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\" data-e-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-e-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-e-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-e-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-e-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 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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-e-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-e-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-e-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-e-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-e-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 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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-e-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-e-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 Competition authorities may seize electronic correspondence during corporate inspections REAL ESTATE AND CONSTRUCTION \u2013 Amendments to Cabinet Regulation No. 907 &#8220;Regulations on the Inspection, Technical Maintenance and Routine Repair of Residential Buildings&#8221; will simplify requirements for visual inspections of residential buildings\u2013 The process for registering buildings divided into apartment properties [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":10005,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"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":"","ast-disable-related-posts":"","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":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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-10689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","type-news"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Legislative Review July 17\u2013July 23, 2026 July 27, 2026 By Zane Zl\u0113mete COMMERCIAL AND CORPORATE LAW \u2013 Competition authorities may seize electronic correspondence during corporate inspectionsREAL ESTATE AND CONSTRUCTION\u2013 Amendments to Cabinet Regulation No. 907 \u201cRegulations on the Inspection, Technical Maintenance and Routine Repair of Residential Buildings\u201d will simplify requirements for visual inspections of residential\" \/>\n\t<meta name=\"robots\" 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