{"id":572,"date":"2015-09-11T21:21:00","date_gmt":"2015-09-11T18:21:00","guid":{"rendered":"https:\/\/www.inlatplus.lv\/lv\/?post_type=publication&#038;p=572"},"modified":"2020-01-14T12:41:34","modified_gmt":"2020-01-14T09:41:34","slug":"ienakums-no-kapitala-aktiva-atsavinasanas","status":"publish","type":"publication","link":"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/ienakums-no-kapitala-aktiva-atsavinasanas","title":{"rendered":"Ien\u0101kums no kapit\u0101la akt\u012bva atsavin\u0101\u0161anas"},"content":{"rendered":"\n<p>Problem\u0101tika<br>Saska\u0146\u0101 ar Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca likuma (turpm\u0101k \u2013 IIN likums) &nbsp;1. panta 1. da\u013cas 1) punkta noteikumiem ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli (turpm\u0101k \u2014 nodoklis apliek fizisk\u0101s personas g\u016btos ien\u0101kumu, kas taj\u0101 skait\u0101 sast\u0101v no nodok\u013ca par ien\u0101kumu no kapit\u0101la, taj\u0101 skait\u0101 nodok\u013ca no kapit\u0101la pieauguma.<\/p>\n\n<p>Atbilsto\u0161i IIN likuma 11.9 panta 1. da\u013cas noteikumiem kapit\u0101la pieaugumu nosaka, no kapit\u0101la akt\u012bva atsavin\u0101\u0161anas cenas at\u0146emot ieg\u0101des v\u0113rt\u012bbu un kapit\u0101la akt\u012bv\u0101 veikto ieguld\u012bjumu v\u0113rt\u012bbu kapit\u0101la akt\u012bva tur\u0113\u0161anas laik\u0101.&nbsp;<\/p>\n\n<p>Par kapit\u0101la akt\u012bviem saska\u0146\u0101 ar IIN likuma 11. 9 panta 2. da\u013cu tiek atz\u012bti:<\/p>\n\n<ol><li>nekustamais \u012bpa\u0161ums (ieskaitot nekustam\u0101 \u012bpa\u0161uma ieg\u016b\u0161anas ties\u012bbas);<\/li><li>intelektu\u0101l\u0101 \u012bpa\u0161uma objekti;<\/li><li>akcijas, kapit\u0101la da\u013cas, pajas, ieguld\u012bjumi person\u0101lsabiedr\u012bb\u0101 ieguld\u012bjumu fondu &nbsp;apliec\u012bbas un citi p\u0101rvedami v\u0113rtspap\u012bri, par\u0101da instrumenti, k\u0101 ar\u012b citi Finan\u0161u instrumentu tirgus likum\u0101 min\u0113tie finan\u0161u instrumenti un naudas instrumenti, kas tiek tirgoti naudas tirgos;<\/li><li>ieguld\u012bjumu zelts un citi d\u0101rgmet\u0101li, dar\u012bjumu objekti val\u016btas tirdzniec\u012bbas bir\u017e\u0101 vai pre\u010du bir\u017e\u0101;<\/li><li>uz\u0146\u0113mums Komerclikuma izpratn\u0113.&nbsp;&nbsp;<\/li><\/ol>\n\n<p>Latvijas Republikas Civillikuma (turpm\u0101k \u2013 Civillikums) ceturt\u0101s da\u013cas (Saist\u012bbu ties\u012bbas) 13. noda\u013c\u0101 (Pras\u012bjumi no atsavin\u0101juma l\u012bgumiem) ir nor\u0101d\u012bti \u0161\u0101di atsavin\u0101juma l\u012bgumu veidi:<\/p>\n\n<ol><li>pirkuma l\u012bgums,<\/li><li>mai\u0146as l\u012bgums,<\/li><li>uztura l\u012bgums,4<\/li><li>pieg\u0101des l\u012bgums.<\/li><\/ol>\n\n<p>IIN likums noteic, ka pieaugums no kapit\u0101la tiek noteikts, no kapit\u0101la akt\u012bva atsavin\u0101\u0161anas cenas at\u0146emot t\u0101 ieg\u0101des v\u0113rt\u012bbu.&nbsp;<\/p>\n\n<p>Vai tad IIN likuma norma paredz, ka ien\u0101kums rodas tikai tad, kad kapit\u0101la akt\u012bvs atsavin\u0101ts vien\u012bgi uz iepriek\u0161 min\u0113to atsavin\u0101jumu l\u012bgumu pamat\u0101?&nbsp;<\/p>\n\n<p>Saska\u0146\u0101 ar IIN likuma 11.9 panta 7.4 da\u013cu attiec\u012bb\u0101 uz nekustamo \u012bpa\u0161umu likumdev\u0113js ir noteicis speci\u0101lo normu, kas paredz, ka ien\u0101kumu no nekustam\u0101 \u012bpa\u0161uma ieguld\u012b\u0161anas kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101 nosaka k\u0101 apmai\u0146\u0101 ieg\u016bto kapit\u0101la da\u013cu vai akciju nomin\u0101lv\u0113rt\u012bbas un nekustam\u0101 \u012bpa\u0161uma ieg\u0101des v\u0113rt\u012bbas starp\u012bbu.<\/p>\n\n<p>T\u0101d\u0113j\u0101di nekustam\u0101 \u012bpa\u0161uma ieguld\u012b\u0161ana kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101 tiek piel\u012bdzin\u0101ta atsavin\u0101\u0161anai. Bet kas notiek, ja pamatkapit\u0101l\u0101 ir ieguld\u012bts, piem\u0113ram, intelektu\u0101lais \u012bpa\u0161ums vai citi IIN likum\u0101 nor\u0101d\u012btie kapit\u0101la akt\u012bvi?Vai kapit\u0101la akt\u012bva ieguld\u012b\u0161anu pamatkapit\u0101l\u0101 var visp\u0101r atz\u012bt par atsavin\u0101\u0161anu?<\/p>\n\n<p>Atsavin\u0101\u0161anas j\u0113dziena noteik\u0161ana&nbsp;<\/p>\n\n<p>Saska\u0146\u0101 ar Civillikuma 1593. panta noteikumiem katr\u0101 atl\u012bdzin\u0101ma atsavin\u0101juma l\u012bgum\u0101, k\u0101 pirkum\u0101, mai\u0146\u0101, mantojuma un kopmantas dal\u012bjum\u0101, ie\u0137\u012bl\u0101jum\u0101 un izl\u012bgum\u0101, atsavin\u0101t\u0101jam j\u0101b\u016bt atbild\u012bgam pret ieguv\u0113ju par atsavin\u0101t\u0101s lietas tr\u016bkumiem.&nbsp;<\/p>\n\n<p>Ties\u012bbu teorij\u0101 ir atz\u012bts, ka \u0161\u012b Civillikuma pant\u0101 sniegtais atsavin\u0101juma l\u012bgumu uzskait\u012bjums at\u0161\u0137iras no atsavin\u0101juma l\u012bgumiem, kas regul\u0113ti Civillikuma 13. noda\u013ca. Taj\u0101 gan apskat\u012bti tikai pirkuma, mai\u0146as, uztura un pieg\u0101des l\u012bgumi, ta\u010du 1593. pants ar piem\u0113riem liek saprast, ka noteikumi, kas reglament\u0113 atbild\u012bbu par tr\u016bkumiem, attiecas uz jebkuru l\u012bgumu, kur\u0101 kreditors sa\u0146em lietu \u012bpa\u0161um\u0101 (sk. Latvijas Republikas Civillikuma koment\u0101ri: Ceturt\u0101 da\u013ca. Saist\u012bbu ties\u012bbas. Autoru kolekt\u012bvs prof. K. Torg\u0101na visp\u0101r\u012bg\u0101 zin\u0101tnisk\u0101 redakcij\u0101. \u2013 R.: Mans \u012apa\u0161ums, 2000, lpp. 121-122). &nbsp;<\/p>\n\n<p>Ties\u012bbu teorij\u0101 ir atz\u012bts, ka ar\u012b d\u0101vin\u0101jums ir savdab\u012bgs atsavin\u0101juma l\u012bgums, kas Civillikum\u0101 nodal\u012bts atsevi\u0161\u0137i no citiem l\u012bgumiem, kuros manta tiek nodota citas personas \u012bpa\u0161um\u0101 (sk. Latvijas Republikas Civillikuma koment\u0101ri: Ceturt\u0101 da\u013ca. Saist\u012bbu ties\u012bbas. Autoru kolekt\u012bvs prof. K. Torg\u0101na visp\u0101r\u012bg\u0101 zin\u0101tnisk\u0101 redakcij\u0101. \u2013 R.: Mans \u012apa\u0161ums, 2000, lpp. 366).<\/p>\n\n<p>T\u0101d\u0113j\u0101di saska\u0146\u0101 ar iepriek\u0161 min\u0113tajiem koment\u0113jamiem Civillikuma pantiem par atsavin\u0101jumu j\u0101saprot ne tikai pirkuma, mai\u0146as, uztura vai pieg\u0101des dar\u012bjumus, bet ar\u012b jebkuru citu atl\u012bdzin\u0101mo atsavin\u0101juma dar\u012bjumu un bezatl\u012bdz\u012bbas atsavin\u0101juma dar\u012bjumu (d\u0101vin\u0101jumu), kas noz\u012bm\u0113, ka par atsavin\u0101jumu t\u0101 pla\u0161\u0101kaj\u0101 noz\u012bm\u0113 j\u0101saprot jebkur\u0161 dar\u012bjums, kad notiek mantas nodo\u0161ana citas personas \u012bpa\u0161um\u0101.&nbsp;<\/p>\n\n<p>Mantas (taj\u0101 skait\u0101 kapit\u0101la akt\u012bva) ieguld\u012b\u0161ana kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101 ir dar\u012bjums, kura rezult\u0101t\u0101 dibin\u0101t\u0101js, pamatojoties uz dibin\u0101\u0161anas l\u012bguma noteikumiem (kapit\u0101lsabiedr\u012bbas dibin\u0101\u0161anas gad\u012bjum\u0101), vai dal\u012bbnieks, pamatojoties uz kapit\u0101lsabiedr\u012bbas stat\u016btu, dal\u012bbnieku l\u0113mumu par pamatkapit\u0101la palielin\u0101\u0161anu un pamatkapit\u0101la palielin\u0101\u0161anas noteikumiem (kapit\u0101lsabiedr\u012bbas pamatkapit\u0101la palielin\u0101\u0161anas gad\u012bjum\u0101) veic pamatkapit\u0101la apmaksu ar mantisko ieguld\u012bjumu, kura rezult\u0101t\u0101 dibin\u0101t\u0101js (dal\u012bbnieks) nodod savu mantu jaundibin\u0101mas vai jau past\u0101vo\u0161\u0101s sabiedr\u012bbas \u012bpa\u0161um\u0101, pret\u012b sa\u0146emot attiec\u012bgas sabiedr\u012bbas pamatkapit\u0101la da\u013cas, l\u012bdz ar ko var secin\u0101t, ka mantas ieguld\u012b\u0161ana kapit\u0101lsabiedr\u012bbas pamatkapit\u0101la ir atl\u012bdzin\u0101mais atsavin\u0101juma dar\u012bjums. &nbsp; &nbsp;&nbsp;&nbsp;<\/p>\n\n<p>Iepriek\u0161 min\u0113to secin\u0101jumu pamatojumam v\u0113l nor\u0101d\u0101mi \u0161\u0101di papildu argumenti:&nbsp;<\/p>\n\n<ol><li>saska\u0146\u0101 ar skaidrojumu, kas atrodams skaidrojo\u0161\u0101 v\u0101rdn\u012bc\u0101 vietn\u0113: http:\/\/tezaurs.lv (sast\u0101d\u012bjis Andrejs Spektors, \u00a9 LU Matem\u0101tikas un inform\u0101tikas instit\u016bts), atsauces uz kuru da\u017ereiz sastopamas Latvijas Republikas tiesu spriedumos, atsavin\u0101\u0161ana ir:jur. Savu ties\u012bbu atdo\u0161ana citai personai; civilties\u012bb\u0101s mantas nodo\u0161ana citas personas rok\u0101s;&nbsp;<\/li><li>saska\u0146\u0101 ar Civillikuma 2243. panta 1. da\u013cas noteikumiem par sabiedr\u012bbas l\u012bgumu katram biedram sabiedr\u012bb\u0101 j\u0101piedal\u0101s ar ieguld\u012bjumu. Ieguld\u012bt var naudu, lietas, pras\u012bjumus un darbu. Saska\u0146\u0101 ar Civillikuma 2244. panta 2. da\u013cas noteikumiem, ja lieta nodota \u012bpa\u0161um\u0101, tad risks un atbild\u012bba par atties\u0101jumu, k\u0101 ar\u012b par tr\u016bkumiem un \u012bpa\u0161\u012bb\u0101m noteicami p\u0113c pirkuma l\u012bguma noteikumiem. Kaut gan Civillikuma noteikumi par sabiedr\u012bbas l\u012bgumu saska\u0146\u0101 ar Latvijas Republikas Komerclikuma (turpm\u0101k \u2013 Komerclikums) 77. panta 2. da\u013cu tiek piem\u0113rojami tikai pilnsabiedr\u012bb\u0101m, bet tas noz\u012bm\u0113, ka \u0161aj\u0101 gad\u012bjum\u0101 ieguld\u012bt\u0101ja risks un atbild\u012bba tiek noteicami par atsavin\u0101juma (pirkuma) l\u012bguma noteikumiem, \u0161aj\u0101 zi\u0146\u0101 piel\u012bdzinot ieguld\u012bjumu pamatkapit\u0101l\u0101 pirkuma l\u012bgumam;&nbsp;<\/li><li>saska\u0146\u0101 ar Latvijas Republikas Publiskas personas mantas atsavin\u0101\u0161anas likuma 1. panta 1. dalas noteikumiem atsavin\u0101\u0161ana ir publiskas personas mantas p\u0101rdo\u0161ana, main\u012b\u0161ana, ieguld\u012b\u0161ana kapit\u0101lsabiedr\u012bb\u0101 un nodo\u0161ana bez atl\u012bdz\u012bbas, k\u0101 rezult\u0101t\u0101 \u012bpa\u0161uma ties\u012bbas no mantas atsavin\u0101t\u0101ja p\u0101riet mantas ieguv\u0113jam. Kaut gan ar\u012b \u0161aj\u0101 gad\u012bjum\u0101 min\u0113t\u0101 likuma noteikumi piem\u0113rojami tikai publisk\u0101m person\u0101m, bet tas noz\u012bme, ka ar\u012b \u0161aj\u0101 gad\u012bjum\u0101 par atsavin\u0101\u0161anu tiek atz\u012bta mantas nodo\u0161ana (taj\u0101 skait\u0101 ieguld\u012b\u0161anas pamatkapit\u0101l\u0101), k\u0101 rezult\u0101t\u0101 \u012bpa\u0161uma ties\u012bbas no mantas atsavin\u0101t\u0101ja p\u0101riet mantas ieguv\u0113jam.&nbsp;<\/li><\/ol>\n\n<p>Ien\u0101kuma apm\u0113ra un g\u016b\u0161anas dienas noteik\u0161anas probl\u0113mas&nbsp;&nbsp;<\/p>\n\n<p>Sakar\u0101 ar visu min\u0113to var secin\u0101t, ka kapit\u0101la akt\u012bva ieguld\u012b\u0161ana kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101 ir kapit\u0101la akt\u012bva atsavin\u0101\u0161ana un \u0161aj\u0101 gad\u012bjum\u0101 nodok\u013ca maks\u0101tajam var rasties ien\u0101kums un pien\u0101kums maks\u0101t nodokli no kapit\u0101la pieauguma. Paliek tikai da\u017ei jaut\u0101jumi \u2013 k\u0101d\u0101 apm\u0113r\u0101 un kad? &nbsp;&nbsp;&nbsp;<\/p>\n\n<p>K\u0101 jau min\u0113ts iepriek\u0161, attiec\u012bb\u0101 uz nekustamo \u012bpa\u0161umu likumdev\u0113js IIN likuma 11.9 panta 7.4 da\u013c\u0101 ir noteicis ien\u0101kuma apr\u0113\u0137in\u0101\u0161anas k\u0101rt\u012bbu, ieguldot nekustamo \u012bpa\u0161umu kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101. Papildus IIN likuma 16.1 panta 4.1 da\u013c\u0101 ir noteikts, ka par t\u0101da ien\u0101kuma g\u016b\u0161anas dienu, kas radies no nekustam\u0101 \u012bpa\u0161uma ieguld\u012b\u0161anas kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101, uzskat\u0101ma diena, kad apmai\u0146\u0101 ieg\u016bt\u0101s kapit\u0101la da\u013cas vai akcijas tiek atsavin\u0101tas.&nbsp;<\/p>\n\n<p>Bet k\u0101 apr\u0113\u0137in\u0101t ien\u0101kumu un kad maks\u0101t nodokli, ja fizisk\u0101 persona v\u0113las ieguld\u012bt pamatkapit\u0101l\u0101 citu kapit\u0101la akt\u012bvu, piem\u0113ram, intelektu\u0101lo \u012bpa\u0161umu?&nbsp;<\/p>\n\n<p>Ien\u0101kuma apm\u0113ra noteik\u0161ana, ieguldot pamatkapit\u0101l\u0101 intelektu\u0101lo \u012bpa\u0161umu&nbsp;<\/p>\n\n<p>\u0160aj\u0101 gad\u012bjum\u0101 ir v\u0113rts izskat\u012bt divus variantus, bet abos gad\u012bjumos b\u016bs l\u012bdz\u012bgs rezult\u0101ts:<\/p>\n\n<ol><li>Atbilsto\u0161i IIN likuma 11.9 panta 1. da\u013cas noteikumiem kapit\u0101la pieaugumu nosaka, no kapit\u0101la akt\u012bva atsavin\u0101\u0161anas cenas at\u0146emot ieg\u0101des v\u0113rt\u012bbu un kapit\u0101la akt\u012bv\u0101 veikto ieguld\u012bjumu v\u0113rt\u012bbu kapit\u0101la akt\u012bva tur\u0113\u0161anas laik\u0101. Lo\u0123iski p\u0113c analo\u0123ijas ar nekustamo \u012bpa\u0161umu pie\u0146emt, ka \u0161aj\u0101 gad\u012bjum\u0101 kapit\u0101la akt\u012bva atsavin\u0101\u0161anas cena ir apmai\u0146\u0101 pret kapit\u0101la akt\u012bvu ieg\u016bto kapit\u0101la da\u013cu vai akciju nomin\u0101lv\u0113rt\u012bba.<\/li><li>Saska\u0146\u0101 ar IIN likuma 7. pantu maks\u0101t\u0101ja gada ien\u0101kums ir visa taks\u0101cijas perioda (kalend\u0101ra gada) laik\u0101 ieg\u016bto naudas, natur\u0101lo v\u0113rt\u012bbu un sa\u0146emto pakalpojumu kopums. Ieguldot kapit\u0101la akt\u012bvu kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101 mantisk\u0101 ieguld\u012bjuma veid\u0101, dibin\u0101t\u0101js (dal\u012bbnieks) sa\u0146em natur\u0101las v\u0113rt\u012bbas, tas ir, kapit\u0101la da\u013cas. Saska\u0146\u0101 ar IIN likuma 16. panta 2. da\u013cu natur\u0101l\u0101 (mantisk\u0101) izteiksm\u0113 g\u016btie ien\u0101kumi tiek nov\u0113rt\u0113ti naudas izteiksm\u0113 p\u0113c tirgus cen\u0101m, k\u0101das ir biju\u0161as sp\u0113k\u0101 ien\u0101kuma g\u016b\u0161anas dien\u0101. Savuk\u0101rt saska\u0146\u0101 ar Komerclikuma 154. panta 3. da\u013cas noteikumiem mantiskais ieguld\u012bjums nov\u0113rt\u0113jams p\u0113c attiec\u012bg\u0101s lietas parast\u0101s v\u0113rt\u012bbas. Kaut gan termini \u201ctirgus v\u0113rt\u012bba\u201d un \u201cparasta v\u0113rt\u012bba\u201d at\u0161\u0137iras, tie ir vienl\u012bdz\u012bgi, jo norm\u0101laj\u0101 situ\u0101cij\u0101 tirgus v\u0113rt\u012bbai j\u0101b\u016bt vien\u0101dai ar parasto v\u0113rt\u012bbu. Vadoties p\u0113c \u0161\u012bs metodes, ar\u012b \u0161aj\u0101 gad\u012bjum\u0101 ieguld\u0101mo kapit\u0101la akt\u012bva apsavin\u0101\u0161anas v\u0113rt\u012bba b\u016bs vien\u0101da ar ieg\u016bto kapit\u0101lda\u013cu nomin\u0101lv\u0113rt\u012bbu.Tom\u0113r vis\u0101m nor\u0101d\u012btaj\u0101m metod\u0113m kapit\u0101la akt\u012bva atsavin\u0101\u0161anas cenas noteik\u0161anai ir tikai pie\u0146\u0113mumu noz\u012bme, un, lai piln\u012bgi nov\u0113rstu neskaidr\u012bbas \u0161aj\u0101 jaut\u0101jum\u0101, b\u016btu nepiecie\u0161ams preciz\u0113t attiec\u012bgas IIN likuma normas, attiecinot uz visiem kapit\u0101la akt\u012bviem t\u0101du pa\u0161u regul\u0113jumu k\u0101 uz nekustamo \u012bpa\u0161umu.&nbsp;<\/li><\/ol>\n\n<p>Ien\u0101kuma g\u016b\u0161anas diena, ieguldot pamatkapit\u0101l\u0101 intelektu\u0101lo \u012bpa\u0161umu&nbsp;<\/p>\n\n<p>Saska\u0146\u0101 ar IIN likuma 16.1 panta 1. da\u013cas noteikumiem par ien\u0101kuma g\u016b\u0161anas dienu uzskat\u0101ma diena, kad maks\u0101t\u0101js sa\u0146em naudu vai citas lietas. Vadoties no iepriek\u0161 min\u0113t\u0101, var secin\u0101t, ka par ien\u0101kuma g\u016b\u0161anas dienu no intelektu\u0101l\u0101 \u012bpa\u0161uma ieguld\u012b\u0161anas kapit\u0101lsabiedr\u012bbas pamatkapit\u0101l\u0101 uzskat\u0101ma diena, kas dibin\u0101t\u0101js (dal\u012bbnieks) apmai\u0146\u0101 pret intelektu\u0101lo \u012bpa\u0161umu sa\u0146em sav\u0101 \u012bpa\u0161um\u0101 kapit\u0101lsabiedr\u012bbas pamatkapit\u0101la da\u013cas.<\/p>\n\n<p>\u0160aj\u0101 zi\u0146\u0101 ien\u0101kuma g\u016b\u0161anas dienas noteik\u0161anas k\u0101rt\u012bba radik\u0101li at\u0161\u0137iras no ien\u0101kuma g\u016b\u0161anas dienas noteik\u0161anas nekustam\u0101 \u012bpa\u0161uma ieguld\u012b\u0161anas gad\u012bjum\u0101, un p\u0113c autora viedok\u013ca b\u016btu nepiecie\u0161ams groz\u012bt attiec\u012bgas IIN likuma normas, attiecinot uz visiem kapit\u0101la akt\u012bviem t\u0101du pa\u0161u regul\u0113jumu k\u0101 uz nekustamo \u012bpa\u0161umu. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Problem\u0101tikaSaska\u0146\u0101 ar Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca likuma (turpm\u0101k \u2013 IIN likums) &nbsp;1. panta 1. da\u013cas 1) punkta noteikumiem ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli (turpm\u0101k \u2014 nodoklis apliek fizisk\u0101s personas g\u016btos ien\u0101kumu, kas taj\u0101 skait\u0101 sast\u0101v no nodok\u013ca par ien\u0101kumu no kapit\u0101la, taj\u0101 skait\u0101 nodok\u013ca no kapit\u0101la pieauguma. Atbilsto\u0161i IIN likuma 11.9 panta 1. da\u013cas noteikumiem kapit\u0101la pieaugumu [&hellip;]<\/p>\n","protected":false},"template":"","yoast_head":"\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/ienakums-no-kapitala-aktiva-atsavinasanas\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ien\u0101kums no kapit\u0101la akt\u012bva atsavin\u0101\u0161anas\" \/>\n<meta property=\"og:description\" content=\"Problem\u0101tikaSaska\u0146\u0101 ar Iedz\u012bvot\u0101ju ien\u0101kuma nodok\u013ca likuma (turpm\u0101k \u2013 IIN likums) &nbsp;1. panta 1. da\u013cas 1) punkta noteikumiem ar iedz\u012bvot\u0101ju ien\u0101kuma nodokli (turpm\u0101k \u2014 nodoklis apliek fizisk\u0101s personas g\u016btos ien\u0101kumu, kas taj\u0101 skait\u0101 sast\u0101v no nodok\u013ca par ien\u0101kumu no kapit\u0101la, taj\u0101 skait\u0101 nodok\u013ca no kapit\u0101la pieauguma. 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