Legal prism · 2026-10-13
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Legal prism — 2026-10-13

Updated: 2026-10-13 00:22
The day's news through a legal prism — grounded in our database of Latvian legislation.
Original — verbatim from the source Analysis — our legal insight (not a source)

Today's news through the legal prism (5)

Selected for a legal angle. For each: original → fact-check and legal basis → substantive analysis.
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Original article → Railway infrastructure usage fee for Russian grain transit to rise by an average of 25% from Tuesday · Diena
Original — Diena
Railway infrastructure usage fee for Russian grain transit to rise by an average of 25% from Tuesday Copy link
He noted that the decision on the infrastructure fee and the related amendments to the fee calculation scheme were published on the LatRailNet website on 29 September, the Cabinet of Ministers was informed of the decision on 30 September…
Analysis

Correction. The article asserts that the setting of infrastructure charges is supervised by the State Railway Administration as the regulatory authority, but this is incomplete: in the context of the Law, part of the charges is set by the Public Utilities Commission pursuant to the Law, and the State Railway Administration's supervisory function concerns the compliance of charges with the calculation conditions and non-discrimination, as well as the handling of complaints. It would be more accurate to state that supervisory functions are divided between the authorities depending on the type of charge, and that the compliance of the charges set by "LatRailNet" with the regulatory framework is monitored by the State Railway Administration, which does not itself determine the amount of the charges. The article also fails to mention that the Railway Law grants the Administration the right to intervene in negotiations on the amount of charges and to conduct audits on the separation of accounting records, which is significant because the cost justification for the 25% increase will be precisely the object of such an audit.

The charge must be calculated in accordance with the information set out in the network statement, and the entity performing essential functions must be able to justify it to the carrier (Section 12(1)).
The regulation on the accelerated review of the charge is in force only until 31 December 2026, so the new rate can be applied precisely within this two-month window.

Core issue

From 13 October 2026 until the end of the year, carriers in transit of Russian grain through Latvia must pay a railway infrastructure charge that is on average 25% higher — lawfully, and not as a sanction. The decision was adopted by LatRailNet, as the entity performing essential functions in respect of railway infrastructure of public use, relying on the competence to develop and approve the charge calculation scheme laid down in Section 11(1) of the Railway Law. The legal question on which this decision rests, and around which the dispute will continue, is: how far may one go in differentiating the charge by cargo category and by the state of the dispatch station, without exceeding the proportionality of the charge to costs and the principle of non-discrimination. The normative framework is Section 11 of the Railway Law (principles of charges; equivalent and non-discriminatory charges for equivalent services in similar market segments), Section 12 (calculation and collection of charges; the duty to justify to the carrier the consistency of the calculation with the network statement), and the amendments adopted by the Saeima under an expedited procedure on 17 September 2026, which allow an accelerated review of the charge for grain transit cargo with a dispatch station in Russia and remain in force until 31 December 2026.

Legal assessment

LatRailNet's duties and procedure:

  • The charge calculation schemes are developed and approved by the entity performing essential functions after consultation with applicants and the infrastructure manager (Section 11(1) of the Railway Law), and it publishes decisions on the amount of the charge on its website — this occurred on 29 September.
  • The schemes must be based on the same principles across the network, and carriers providing equivalent services in similar market segments must be subject to equivalent and non-discriminatory charges; the new charge applies to all carriers in the relevant category irrespective of the owner or the state of registration.
  • The supervisory function lies with the State Railway Administration: it ensures that the charge set complies with the conditions for charge calculation and is not discriminatory, and it intervenes in negotiations if the statutory provisions are breached; a decision of the Administration is binding on all persons to whom it applies.
  • Carriers have the right to lodge a complaint with the State Railway Administration, and this competence is retained also in cases of cross-border coordination. LatRailNet itself has pointed to the boundary: a charge exceeding cost recovery may be recognised as a prohibited transit levy, with significant legal consequences for the state; the company has therefore not adopted the triple charge proposed by the Prime Minister and has sent a letter to the European Commission seeking a broader interpretation of EU regulation. The political opposition — the Prime Minister's proposal to abolish LatRailNet and transfer the charge-setting function to the SPRK — is not yet a normative act, but it suggests that the assessment of the legal basis of the charge will continue even after the rate enters into force.

Consequences

Practical consequences:

  • For carriers performing the transit of grain of Russian origin: from 13 October to 31 December they must pay the increased charge (on average +25%), and they may verify it — the entity performing essential functions must justify the calculation in accordance with the network statement.
  • For carriers that disagree with the rate: a complaint to the State Railway Administration is possible, whose decision is binding; the Administration may require the charge to be amended if it does not comply with the calculation conditions.
  • For LatRailNet: consultations with the European Commission continue on the possibility of applying, for one category of transport operations, also the full common infrastructure costs; without that interpretation, the scope for raising charges at the national level is exhausted.
  • For the government: if the objectives cannot be achieved through the charge, ministers must introduce amendments to legislation or national sanctions and restrictions, coordinating them at the Baltic and EU level so that cargo does not circumvent the restrictions through neighbouring countries.
  • Additional control over cargo: the Food and Veterinary Service is entitled to take samples of grain in transit and to verify by laboratory testing the conformity of the declared country of origin. The further course of events depends on the European Commission's response to LatRailNet's consultation request and on the State Railway Administration's action should any carrier challenge the new charge. The legislature's decision on transferring the charge-setting function to the SPRK must also be awaited.
Fact-check: incomplete 1 · unverified 1
Legal basis (3)
• Dzelzceļa likums (statute)
veicēja pārrunas par infrastruktūras maksas apjomu un iejaucas, ja pārrunās varētu tikt pārkāpti šā likuma noteikumi; 22) regulāri un ne retāk kā reizi divos gados…
veicēja pārrunas par infrastruktūras maksas apjomu un iejaucas, ja pārrunās varētu tikt pārkāpti šā likuma noteikumi; 22) regulāri un ne retāk kā reizi divos gados apspriežas ar dzelzceļa kravu un pasažieru pārvadājumu pakalpojumu lietotāju pārstāvjiem, lai ņemtu vērā viņu viedokli par dzelzceļa tirgu. (2) Valsts dzelzceļa administrācija, pildot ar šo likumu un citiem likumiem noteiktās funkcijas, ievēro valsts politiku dzelzceļa transporta nozarē un transporta attīstības nacionālo programmu. (2 1 ) Valsts dzelzceļa administrācijai ir tiesības veikt infrastruktūras pārvaldītāju, apkalpes vietu operatoru un — attiecīgajā gadījumā — pārvadātāju revīzijas vai ierosināt ārēju revīziju veikšanu, lai pārbaudītu atbilstību šā likuma 13.panta pirmās un ceturtās daļas un 23.panta astotās un devītās daļas noteikumiem par grāmatvedības uzskaites nošķiršanu, kā arī šā likuma 6.
• Dzelzceļa zemes nodalījuma joslas ekspluatācijas noteikumi (regulation)
rakstisku atļauju un saskaņā ar šiem noteikumiem. 4 4. Nodalījuma joslai jābūt iezīmētai plānos un apzīmētai dabā. 5 5. Dzelzceļa infrastruktūras pārvaldītājam ir šādas…
rakstisku atļauju un saskaņā ar šiem noteikumiem. 4 4. Nodalījuma joslai jābūt iezīmētai plānos un apzīmētai dabā. 5 5. Dzelzceļa infrastruktūras pārvaldītājam ir šādas tiesības: 5.1. izmantot nodalījuma joslu dzelzceļa infrastruktūras objektu izvietošanai un infra­struktūras ekspluatācijas nodrošināšanai; 5.2. izmantot nodalījuma joslu šajos noteikumos atļautajām darbībām; 5.3. jebkurā laikā pārbaudīt, vai juridiskajām vai fiziskajām personām lietošanā nodotā nodalījuma josla tiek izmantota atbilstoši šiem noteikumiem. 6 6. Dzelzceļa infrastruktūras pārvaldītājam ir šādi pienākumi: 6.1. izskatīt juridisko un fizisko personu iesniegumus par nodalījuma joslas izmantošanu un sniegt pamatotu atbildi; 6.2. nodrošināt nodalījuma joslas robežu un to grozījumu iezīmēšanu plānos; 6.3. kontrolēt, kā tiek saglabātas nodalījuma joslas robežzīmes un citas nodalījuma joslā esošās robežzīmes; 6.4.
• Sabiedrisko pakalpojumu regulēšanas komisija: Par grozījumiem Metodikā maksas aprēķināšanai par publiskās lietošanas dzelzceļa infrastruktūras izmantošanu pārvadājumiem — Lēmums Nr. 41 (13.02.2008) (2008-02-13) (case_law)
maksu nosaka reizi gadā līdz 1.decembrim. Infrastruktūras maksu pārvaldītājs piemēro nākamajā kalendārajā gadā.”. 1.5. Izteikt 18.punktu šādā redakcijā: „18. Ja kārtējā…
maksu nosaka reizi gadā līdz 1.decembrim. Infrastruktūras maksu pārvaldītājs piemēro nākamajā kalendārajā gadā.”. 1.5. Izteikt 18.punktu šādā redakcijā: „18. Ja kārtējā kalendārajā gadā dzelzceļa infrastruktūras kopējās izmaksas ir mainījušās par vairāk kā 5% vai vilcienu kilometru apjoms mainījies par vairāk kā 10% salīdzinot ar kārtējā kalendārā gada infrastruktūras maksas noteikšanai izmantotajām prognozēm, pārvaldītājs ir tiesīgs iesniegt dzelzceļa infrastruktūras maksas noteicējam informāciju jaunas infrastruktūras maksas noteikšanai. Dzelzceļa infrastruktūras maksas noteicējs divu mēnešu laikā pēc minētās informācijas saņemšanas lemj par jaunas infrastruktūras maksas noteikšanu.”.
Original article → Prosecutor charges neurologist Vishker with sexual violence using hypnosis · Neatkariga Rita Avize
Original — Neatkariga Rita Avize
Prosecutor charges neurologist Vishker with sexual violence using hypnosis Copy link
Prosecutors have filed charges against neurologist Leonid Vishker for sexual acts against patients, the LETA news agency found out. The person has been indicted, but the case is still with the prosecutor's office and has not yet been sent…
Analysis
Point 19.7 of the Register Regulations makes the security measure — the prohibition on engaging in a specified occupation — a basis for an entry in the Register that gives effect to the prohibition for its entire period of validity; accordingly, Viškers cannot lawfully hold the position of neurologist already now.
Point 300.1 of the Regulations on the Competence of Forensic Medicine Experts expressly provides for expert examinations to determine the nature, time of origin and mechanism of bodily injuries, as well as the identification of features indicating the commission of a sexual offence.

Core issue

Prosecutors have filed charges against neurologist Leonīds Viškers for sexual acts committed against nine patients using hypnosis; he now awaits trial, and until a judgment is rendered, restrictions on his professional activities remain in place. The essence of the news is a procedural turning point: the case is still in the hands of the prosecution and has not yet been forwarded to court, so the accused has not been convicted and no sentence has been imposed. The legal situation facing the accused, the victims, and the patient community in this case arises from two parallel mechanisms — criminal prosecution and restrictions of rights recorded in the Register of Medical Practitioners. The direct legal questions are twofold: first, under what criminal offence and what penalty the physician's conduct will be assessed, and second, for how long and on what basis his right to practise as a neurologist will be restricted. Commentators ground the potential penalties in the Criminal Law, under which the offence described in the report carries imprisonment for up to ten years; the sources as presented also include Article 137 (unauthorised medical treatment) and Article 138 (improper performance by a medical practitioner of professional duties), which concern the quality of performance of a physician's professional duty where serious or moderate bodily injury has been caused. The basis for the restrictions on professional activity lies in the Regulations on the Register of Medical Practitioners and Medical Support Personnel, points 19.6 and 19.7 of which (and the analogous points 32.5–32.7 and 42.5–42.7) provide that a restriction of rights is recorded in the Register where, pursuant to a court decision or a prosecutor's order, the person has been deprived of the right to engage in professional activity in the relevant field, or where a security measure — a prohibition on engaging in a specified occupation — has been applied.

Legal assessment

The filing of charges means that the prosecutor has found the body of evidence sufficient to initiate prosecution; the next stage is referral of the case to court, where the court will determine guilt and sentence. The security measures — a prohibition on approaching specific persons and a prohibition on holding a particular position — were already imposed in September 2025, and point 19.7 of the Register Regulations makes such a decision by the prosecuting authority a basis for an entry in the Register that gives effect to the prohibition for its entire period of validity. In practical terms, this means that Viškers cannot lawfully hold the position of neurologist already now. Points 19.6 and 32.5/42.5 of the Register Regulations also provide for a second, more severe basis for an entry — a court decision depriving the person of the right to engage in professional activity in the relevant field. Such a decision, as an additional penalty, is possible only following a conviction. Accordingly, the current lawfulness of Viškers' professional activity rests on the security measure, while after the trial it would rest on a court decision. The position of the victims is portrayed in the sources through the procedural lens: nine women have been recognised as victims, their applications have been consolidated into a single investigation, and expert examinations were used to overcome the factor of time — the offences were committed between 2020 and 2024. Procedurally significant is also the appeal against the initial refusal to open criminal proceedings: the prosecution overturned the police decision, and only thereafter, on 22 January 2025, were the proceedings initiated. In the field of certification, in October 2025 the Certification Council of the Latvian Physicians' Association suspended the operation of Viškers' certificate in the neurology specialty. The sources contain no case law on comparable cases, so no forecast of the court's approach can be offered.

Consequences

The immediate practical prospect is referral of the case to court and trial hearings at which the evidence on all nine episodes will be examined. Should the court convict Viškers, the possible consequences are:

  • imprisonment for up to ten years for the offence referred to in the report;
  • by way of a court decision — deprivation of the right to engage in professional activity in the relevant field, with a corresponding entry in the Register;
  • until judgment — the security measures in force, including the prohibition on engaging in a specified occupation;
  • suspension of the operation of the certificate in the neurology specialty.

For patients and society, this means that the physician cannot lawfully accept patients already at the investigation stage, while the ultimate questions — guilt and sentence — will remain dependent on the court. For the victims, it is of practical importance that the consolidated criminal case means a single set of proceedings against a single accused, in which all episodes are examined together.

Sources:
  • Ārstniecības personu un ārstniecības atbalsta personu reģistra noteikumi
  • Krimināllikums
  • Noteikumi par ārstniecības personu un studējošo, kuri apgūst medicīniskās izglītības programmas, kompetenci ārstniecībā un šo personu teorētisko un praktisko zināšanu apjomu
Fact-check: unverified 1
Legal basis (3)
• Ārstniecības personu un ārstniecības atbalsta personu reģistra noteikumi (regulation)
noteikumu 35.2. apakšpunktā un 36. punktā minētās prasības; 42.4. militārā paramediķa iesniegums neatbilst šo noteikumu 37. punktam; 42.5. attiecīgajai ārstniecības…
noteikumu 35.2. apakšpunktā un 36. punktā minētās prasības; 42.4. militārā paramediķa iesniegums neatbilst šo noteikumu 37. punktam; 42.5. attiecīgajai ārstniecības personai vai ārstniecības atbalsta personai saskaņā ar tiesas nolēmumu ir noteikta tiesību ierobežošana, atņemot tiesības nodarboties ar profesionālo darbību attiecīgajā jomā (aizliegums ir attiecināms uz laikposmu, kurā tiesību ierobežojums ir spēkā); 42.6. attiecīgajai ārstniecības personai vai ārstniecības atbalsta personai saskaņā ar prokurora priekšrakstu par sodu krimināllietā ir noteikta tiesību ierobežošana, atņemot tiesības nodarboties ar profesionālo darbību attiecīgajā jomā (aizliegums ir attiecināms uz laikposmu, kurā tiesību ierobežojums ir spēkā); 42.7. šo noteikumu 35.1. vai 35.2. apakšpunktā vai 36., 37., 38. vai
• Noteikumi par ārstniecības personu un studējošo, kuri apgūst medicīniskās izglītības programmas, kompetenci ārstniecībā un šo personu teorētisko un praktisko zināšanu apjomu (regulation)
nepieciešamajā apjomā; 225.15. psihiatriskās aprūpes, ārstēšanas un rehabilitācijas organizēšana un vadīšana; 225.16. profesionālās darbības juridiskie pamati, tai…
nepieciešamajā apjomā; 225.15. psihiatriskās aprūpes, ārstēšanas un rehabilitācijas organizēšana un vadīšana; 225.16. profesionālās darbības juridiskie pamati, tai skaitā par psihiatrisko ārstēšanu un rehabilitāciju pacientiem, kuriem ar tiesas lēmumu noteikts medicīniska rakstura piespiedu līdzeklis. 227
• AFFAIRE HRISTOZOV ET AUTRES c. BULGARIE [Extraits] (case_law_comparative)
autorisés, selon les cas (article 3 § 3). Leurs activités médicales sont contrôlées par les autorités (article 4 § 3). 43. Les praticiens de la médecine doivent avoir un…
autorisés, selon les cas (article 3 § 3). Leurs activités médicales sont contrôlées par les autorités (article 4 § 3). 43. Les praticiens de la médecine doivent avoir un diplôme approprié (article 183 §§ 1 et 2 de la loi de 2004 sur la santé) et être membres d’une association professionnelle (article 183 § 3). III. LE DROIT DE L’UNION EUROPÉENNE PERTINENT
Original article → Court Upholds Conviction in Trubko Case Over €2.1 Million Bribery Offer · Apollo.lv
Original — Apollo.lv
Court Upholds Conviction in Trubko Case Over €2.1 Million Bribery Offer Copy link
On Monday, the Riga Regional Court ruled not to overturn the first-instance conviction of former board chairman of Rīgas namu apsaimniekotājs, Igors Trubko, for offering a €2.1 million bribe to Mārtiņš Kossovičs, then head of the…
Analysis

Correction. The report's assertion that, once the full judgment becomes available (26 October), an appeal may be filed within ten working days is inaccurate: the text of the Civil Procedure Law provided points to a different approach, and in criminal procedure the time limit for filing an appeal is ten days from the pronouncement of the judgment, which is not to be identified with the date of issue of the full reasoned judgment. It would be more accurate to state: an appeal must be filed within the time limit set by the Criminal Procedure Law from the date of pronouncement of the appellate court's judgment, and that time limit does not commence merely upon familiarisation with the full judgment. Furthermore, the report does not distinguish between the first-instance sentencing and the content of the appellate court's decision — the text does not make clear whether the Regional Court left the sentence untouched or altered its extent.

The additional penalty — a five-year prohibition on engaging in commercial activity — falls within the scope of Section 320(2) of the Criminal Law, "for a period of up to five years," which the court applied at its maximum.
Within 30 days of the judgment entering into force, the company will have to pay the EUR 124,000 fine, and the seized real property will remain as security for the recovery until payment.

Core issue

The trajectory for Igor Trubko is what has already been established at first instance — an actual prison sentence of four years and six months, a five-year prohibition on engaging in commercial activity, and a fine of 200 minimum monthly wages (EUR 124,000) imposed on the legal entity "Rīgas namu apsaimniekotājs" — and the appellate court's decision not to amend the judgment practically consolidates this outcome. The legal question to be resolved in this matter is the qualification of the offering of a bribe and the proportionality of the penalties — this is governed by Section 323 of the Criminal Law (bribe-giving), while the consequences for the legal entity and the seizure as security are arranged under Sections 70.5 and 70.6 of the Criminal Law and the provisions of the Criminal Procedure Law on seizure and enforcement of decisions. Alongside acts committed on a large scale, a more serious qualification also exists — Section 320(3) of the Criminal Law provides for imprisonment from two to ten years, so a prison sentence of four years and six months falls within an acceptable range. From the perspective of the market and the participants in the concession tender, it is material that, according to the KNAB summary of evidence, the bribe was offered precisely for favourable terms in the concession tender regulations, which means that the integrity of the public procurer's decision-making process was legally infringed.

Legal assessment

Trubko, as a private individual who offered a bribe to a public official (then the head of a Riga City Council faction), is liable under Section 323(1) of the Criminal Law — a penalty of up to five years' imprisonment, probation supervision, community service, or a fine.

  • Where the acts are qualified as committed on a large scale or by a group of persons pursuant to a prior agreement, Section 320(3) of the Criminal Law applies: imprisonment from two to ten years, with or without confiscation of property, and deprivation of the right to engage in activity for up to five years — this is consistent with the imposed four years and six months.
  • The liability of the legal entity is governed by Section 70.6 of the Criminal Law: monetary recovery is an amount payable to the State within 30 days, and its extent is determined in accordance with the harmfulness of the criminal offence and the financial situation of the legal entity.
  • The seizure of the real property at 5 Emīlijas Benjamiņas Street is a security measure for the enforcement of the monetary recovery; under the Criminal Procedure Law, a seizure imposes a prohibition on the owner from disposing of or using the property, and the court has left it in force as security for the monetary recovery.
  • The security measures — notification of change of residence and a prohibition on leaving the country — remain unamended until the day the judgment enters into force, meaning that Trubko's freedom of movement is restricted during the appellate stage as well.
  • Enforcement of the penalties is ensured by sworn bailiffs, who, in accordance with the Criminal Procedure Law, enforce the monetary recovery from the legal entity, the recovery of procedural costs, and decisions on the confiscation of property.

Consequences

Practically, this means that if the courts of subsequent instances do not amend the judgment, Trubko will face serving an actual prison sentence, and for five years he will be unable to engage in commercial activity — including performing the functions of a member of the management board or council of "Rīgas namu apsaimniekotājs," where he is currently the chairman of the council and an indirect co-owner. For Kossovičs, as the person who informed the KNAB of the bribe offer, the report is merely context — his procedural status is not assessed within this body of sources.

Sources:
  • Krimināllikums
  • Noteikumi par būtiskas līdzdalības iegūšanu vai palielināšanu finanšu institūcijā
  • Kriminālprocesa likums
  • Kārtība, kādā nosaka naudas sodu par konkurences tiesību un negodīgas tirdzniecības prakses aizlieguma pārkāpumiem un piespiedu naudu par Konkurences padomes noteiktā tiesiskā pienākuma nepildīšanu
Fact-check: refuted 1 · unverified 2
Legal basis (3)
• Krimināllikums (statute)
) 322.pants. Starpniecība kukuļošanā 449 (Izslēgts ar 07.04.2022. likumu, kas stājas spēkā 04.05.2022. ) 323.pants. Kukuļdošana (1) Par kukuļa, tas ir, materiālu…
) 322.pants. Starpniecība kukuļošanā 449 (Izslēgts ar 07.04.2022. likumu, kas stājas spēkā 04.05.2022. ) 323.pants. Kukuļdošana (1) Par kukuļa, tas ir, materiālu vērtību, mantiska vai citāda rakstura labumu, došanu vai piedāvāšanu vai par kukuļa apsolīšanu pēc tā pieprasīšanas personiski vai ar starpnieku valsts amatpersonai, lai tā, izmantojot savu dienesta stāvokli, izdarītu vai neizdarītu kādu darbību, neatkarīgi no tā, vai nodotais, piedāvātais vai apsolītais kukulis domāts šai valsts amatpersonai vai jebkurai citai personai, — soda ar brīvības atņemšanu uz laiku līdz pieciem gadiem vai ar īslaicīgu brīvības atņemšanu, vai ar probācijas uzraudzību, vai ar sabiedrisko darbu, vai ar naudas sodu.
• Krimināllietu departamenta lēmums lietā Nr. SKK-91/2017 (commentary)
Krimināllietu departamenta lēmums lietā /2017 Tēzes: Noziedzīgā nodarījuma kvalifikācija, ja ir izteikts gan kukuļa piedāvājums, gan veiktas darbības, kas virzītas uz…
Krimināllietu departamenta lēmums lietā /2017 Tēzes: Noziedzīgā nodarījuma kvalifikācija, ja ir izteikts gan kukuļa piedāvājums, gan veiktas darbības, kas virzītas uz kukuļa nodošanu valsts amatpersonai
• Latvijas Republikas Satversmes tiesa: PDF datne - Nolēmums_1 (Lieta Nr. 2017-23-01) (2018-06-14) (case_law)
ierosināšana tika atteikta, ir izskatāms no jauna sakarā ar materiālo vai procesuālo likuma normu būtisku pārkāpumu. **9. Pieaicinātā persona** - **_Mg. iur._**…
ierosināšana tika atteikta, ir izskatāms no jauna sakarā ar materiālo vai procesuālo likuma normu būtisku pārkāpumu. **9. Pieaicinātā persona** - **_Mg. iur._** **[vardas]** - uzskata, ka apstrīdētās normas atbilst Satversmes 92. panta pirmajam teikumam, un savu viedokli pamato ar izveidojušos tiesu praksi. Pieteikuma iesniedzējam neesot bijušas liegtas tiesības uz pieeju tiesai – kasācijas sūdzība esot iesniegta, un tās virzība esot izlemta. Ja lieta nav izskatīta pēc būtības, koleģiāli pieņemtam lēmumam par atteikumu pārbaudīt nolēmumu kasācijas kārtībā nevarot tikt piešķirts lielāks nozīmīgums kā tādam pašam, bet vienpersoniski pieņemtam lēmumam. Nosakot, ka jautājums par atteikumu pārbaudīt nolēmuma tiesiskumu kasācijas kārtībā ir izlemjams koleģiāli, tiktu nevajadzīgi izmantota tiesnešu kapacitāte, līdz ar to pagarinātos lietu izskatīšana un nāktos palielināt tiesnešu skaitu.
Original article → Video: Experts see Kulberga's minority government as a credible option · liepajniekiem.lv
Original — liepajniekiem.lv
Video: Experts see Kulberga's minority government as a credible option Copy link
A minority government led by Andris Kulbergs of the United List (AS) is a credible scenario for the formation of the next government, according to Sanda Liepiņa, director of the public policy center Providus, and Juris Rozenvalds…
Analysis

Core issue

If a minority government of the 41 deputies of the Joint List is put forward for approval, its legal fate will be decided at a single moment — the Saeima vote on expressing confidence in all ministers as a whole. The fact that experts consider this scenario the leading one means that the government will be formed without a coalition majority, relying on individual agreements with other factions. The direct question of law is the procedure by which the Cabinet of Ministers is composed and approved when its formateur lacks a majority in the Saeima, and what consequences follow if confidence is not expressed or is subsequently lost. These questions are governed by the Law on the Structure of the Cabinet of Ministers, primarily Articles 14, 15, 17 and 18 thereof, as well as the Constitutional provisions on the competence of the Cabinet of Ministers referred to in Article 3 of the Law. Essentially: the law does not require the government formateur to have a majority — it requires only a positive voting result at the moment of approval. The minority government model is therefore legally possible, but its stability is a political, not a normative, question.

Legal assessment

The candidate for the office of Prime Minister — in this scenario, Andris Kulbergs — pursuant to Article 14(1) of the Law on the Structure of the Cabinet of Ministers submits to the President of the State and the Speaker of the Saeima a Declaration signed by him and the invited ministers, together with a draft Saeima decision on the expression of confidence.

  • The Saeima votes on confidence after the candidate has presented a report on the prospective composition of the Cabinet and the Declaration (Article 14(3)).
  • The Cabinet is deemed to have been formed only if confidence has been expressed in all the ministers referred to in Article 5(1) as a whole (Article 14(4)); confidence in one person may be expressed in only one office, except for the Prime Minister or a member thereof, who may assume the duties of one minister.
  • Members of the Cabinet of Ministers assume their official duties immediately after the expression of confidence (Article 17) — until then, the duties of ministers are performed by the Prime Minister or a person appointed by him (Article 11).
  • The Declaration is a document of political guidelines containing priorities, objectives and results for the term of office (Article 15(1)); it is precisely this that would become the minority government's programme, which the individual agreements with other factions would merely supplement.
  • The Prime Minister directs the work of the Cabinet, determines the principal political guidelines and ensures the implementation of the Declaration (Article 6(1)); the competence of each member of the Cabinet of Ministers is exercised having regard to the Declaration and the guidelines (Article 9(3)).
  • A collegial decision is possible if more than half of the Cabinet members participate in the sitting (Article 30(1)) — in a minority government with a small number of ministers this means that each member is practically irreplaceable, since a member of the Cabinet of Ministers performing the duties of another member has only one vote (Article 30(5)).
  • The Cabinet may issue external regulatory enactments — regulations — only in the three cases prescribed by law: under an authorisation in a specific law, for the approval of international agreements, or for the application of EU legal acts (Article 31(1)); this limits the minority government's ability to regulate without the Saeima's participation.
  • If the Saeima were to withhold the required confidence or reject the draft budget at first or second reading, grounds for the Cabinet's resignation arise (source fragment 8, Article 20); the Prime Minister may also himself request a renewed expression of confidence, linking it to a matter voted on in the Saeima (Article 18).

The individual agreements on the budget and reforms mentioned in the report are not regulated by law — they are political, not normative, commitments, and their legal force is secured solely by voting results in the Saeima. Liepiņa's opinion on the significance of the choice of the head of the KNAB correlates with Article 33(2) of the Law, which classifies the appointment of consultative officials among political decisions — such decisions remain within the executive branch regardless of the government's majority status.

Consequences

If the Saeima approves the Kulbergs Cabinet, the government will operate with the full competence prescribed by law — minority status does not in itself restrict either the issuance of regulations within the scope of an authorisation or the adoption of political decisions (Article 33).

  • The practical risk lies in every vote in the Saeima: rejection of the draft budget at first or second reading automatically entails the Cabinet's resignation, so the agreement on the budget becomes a condition of this model's very existence.
  • If the government falls, the duties of ministers are performed by the Prime Minister or appointed persons acting in that capacity until a new Cabinet is approved (Article 11), which ensures continuity of administration but restricts the adoption of new significant decisions.
  • AS's choice between a coalition with NA (51 votes in total) and a minority government is political, not legal — the approval procedure is identical for both models.
Fact-check: confirmed 1
Legal basis (3)
• Ministru kabineta iekārtas likums (statute)
1.pants. Likuma mērķis Šā likuma mērķis ir nodrošināt tiesisku, efektīvu, nepārtrauktu un demokrātiskai iekārtai atbilstošu Ministru kabineta darbību. 2 2.pants…
1.pants. Likuma mērķis Šā likuma mērķis ir nodrošināt tiesisku, efektīvu, nepārtrauktu un demokrātiskai iekārtai atbilstošu Ministru kabineta darbību. 2 2.pants. Ministru kabinets (1) Ministru kabinets ir koleģiāla institūcija, kas ar tam padoto valsts pārvaldes iestāžu starpniecību īsteno izpildvaru. (2) Saeima ar likumu var nodot izpildvaras īstenošanu atsevišķās jomās arī citām institūcijām, kuras nav padotas Ministru kabinetam, bet kuru darbības uzraudzībai likumā ir noteikti efektīvi mehānismi. 3 3.pants. Ministru kabineta kompetence Ministru kabinets apspriež vai izlemj visas lietas, kuras ietilpst tā kompetencē saskaņā ar Latvijas Republikas Satversmi (turpmāk — Satversme ), starptautisko tiesību normām un likumiem. 4 (Ar grozījumiem, kas izdarīti ar 25.02.2016. likumu, kas stājas spēkā 23.03.2016. )
• Latvijas Republikas Satversmes tiesa: PDF datne - Tiesas sēdes stenogramma_1 (Lieta Nr. 2014-03-01) (2014-11-24) (case_law)
ierobežojums ir samērīgs ar mērķiem, ir jāizvērtē politiskā situācija valstī un ar to saistītie blakus apstākļi. Attiecībā uz šo faktoru mēs ņemam vērā, ka Satversmes…
ierobežojums ir samērīgs ar mērķiem, ir jāizvērtē politiskā situācija valstī un ar to saistītie blakus apstākļi. Attiecībā uz šo faktoru mēs ņemam vērā, ka Satversmes tiesa ir pieaicinājusi tātad sociologu [vardas], kura vadītās sociologu sabiedrības „SKDS” aptauju mēs esam arī izmantojuši savā pieteikumā, tāpēc es nepievienošos tam… es neizklāstīšu to padziļināti, bet acīmredzot diskusijā ar sociologu mēs varētu izvērst tālāk šos faktus, bet tikai daži nozīmīgi faktiski apstākļi, kas ir svarīgi šīs lietas vērtēšanai. Godātā tiesa! Saskaņā ar „Eurobarameter” 2012. gada aptaujas rādītājiem tikai 6 procenti iedzīvotāju Latvijā uzticas politiskajām partijām. 2013. gada sākumā starp institūcijām vismazāko iedzīvotāju uzticību pauda tieši politiskās partijas. Tikmēr pašvaldībām uzticas apmēram puse iedzīvotāju. Respektīvi, pašvaldībām uzticas 49 procenti Latvijas iedzīvotāju
• Latvijas Republikas Satversmes tiesa: PDF datne - Tiesas sēdes stenogramma_3 (Lieta Nr. 2021-36-01) (2022-10-27) (case_law)
izglītotu vēlētājus, strādātu pašvaldībās un tātad sekotu līdzi arī citu parlamentāro partiju politiskajai darbībai. Tāpat varu pieminēt, ka arī 2014. gadā toreizējā…
izglītotu vēlētājus, strādātu pašvaldībās un tātad sekotu līdzi arī citu parlamentāro partiju politiskajai darbībai. Tāpat varu pieminēt, ka arī 2014. gadā toreizējā Valsts prezidenta [vardas] izveidotā ekspertu grupa labas pārvaldības pilnveidei nāca klajā ar ziņojumu, kurā norādīja… un šeit es citēšu, jo, mūsuprāt, tas ir svarīgs citāts…. “ka… lai parlamentārā sistēma funkcionētu veiksmīgi, nepieciešama stabila pilsoniskā sabiedrībā sakņota un sabiedrības uzticību baudoša politisko partiju sistēma. Parlamentāro demokrātiju attīstība liecina, ka vāja un sadrumstalota politisko partiju sistēma kavē efektīvas valsts pārvaldes sistēmas izveidi. Sabiedrības uzticība parlamentārai sistēmai un parlamentārās
Original article → An accountant must be able to say "no" to a client · LV portāls
Original — LV portāls
An accountant must be able to say "no" to a client Copy link
Anna Priede, a licensed accountant and member of the Latvian Association of Outsourced Accountants: "I would like to emphasize one principle that the public administration should improve to reduce bureaucracy – the shift should be made…
Analysis
Section 38(1) of the Accounting Law provides that the activity of an outsourced accountant is permitted only under a valid licence issued by the State Revenue Service for five years; the state fee is EUR 100.
Section 37 of the Accounting Law, following revocation of a licence, imposes a one-year prohibition on practising the profession, holding managerial positions or being a beneficial owner of an outsourced accountant.

Core issue

An outsourced accountant in Latvia works with a very broad range of clients' financial information, and the legislator has subjected this profession to both licensing and enhanced anti-money-laundering (AML) supervision. The practical context of the report: in the FID's National Risk Assessment, the sector's risk is rated as medium-high; as of the end of 2025, 4,450 providers were under State Revenue Service (VID) supervision, and 37% of surveyed providers reported annual turnover of up to EUR 10,000. The direct legal question this story raises is: what happens to an accountant who fails to comply with licensing and AML requirements, and what obligations apply to a licensed provider in day-to-day practice. The answer rests on Section 36(3), Section 37 and Section 38 of the Accounting Law, as well as on the Law on the Prevention of Money Laundering and Terrorist and Proliferation Financing (AML Law). Persons providing services informally without a licence risk a prohibition on their activities, while licensed providers risk suspension or revocation of their licence if they breach AML rules.

Legal assessment

The licence must satisfy education and experience requirements — at least first-level professional higher education or a bachelor's degree in accounting, economics, management or finance, and at least three years of experience — and these requirements also apply to the responsible outsourced accountant of a merchant (conditions of Section 36(2)). Competence over supervision and the suspension and revocation of licences lies with the VID (Section 38(2); point 3.7.7 of the VID information system regulations, which also covers maintenance of the public register). A licensed accountant must establish an AML internal control system, carry out customer due diligence including identification of the beneficial owner and transaction monitoring, and maintain professional civil liability insurance. The AML system must also include staff training: Article 16 of the Cabinet regulations on AML risk-management human resources requires external training on legislation, trends and the most frequently identified deficiencies, while Article 24 requires extraordinary training on significant regulatory changes. The confidentiality regime has an exception: Article 8 of the AML Law provides that the reporting duty to the FID does not apply to outsourced accountants when they defend or represent clients in pre-trial or court proceedings or advise on initiating or avoiding proceedings — this is the scope of professional privilege, outside of which the reporting duty applies. A licence may be revoked if non-compliance or the submission of false information about compliance with requirements is identified, systematic non-cooperation with the VID, the inclusion of the responsible accountant on a risk-persons list, a risk address, or repeatedly unreported suspicious transactions (the list of revocation grounds in the Accounting Law). An additional reputational and prohibition mechanism: Section 37 prohibits a person convicted of an intentional economic crime or a crime in the service of state institutions, or whose licence was revoked within the last year for breaches of the AML Law or sanctions legislation, from acting as an outsourced accountant; such a person may also not hold managerial positions or be a beneficial owner of an outsourced accountant. The medium risk profile also entails enhanced due diligence: the AML Law permits the application of additional enhanced due diligence requirements and enhanced supervision mechanisms to customers from high-risk third countries, with a duty to systematically report transactions of such customers.

Consequences

The practical consequences are divided according to the status of the parties:

  • For a licensed accountant: repeatedly unreported suspicious transactions, non-cooperation with the VID, or the identification of a risk address justify suspension or revocation of the licence, which means the immediate or interim loss of the right to operate pending re-registration.
  • For the holder of a revoked licence: under Section 37 of the Accounting Law, a one-year prohibition on practising the profession, holding managerial positions or being a beneficial owner of an outsourced provider.
  • For an unlicensed provider: operating without a licence is unauthorised; a company using such a service assumes risk vis-à-vis the VID and its partners, since the keeping of accounting records may be performed in person only by the company's manager in the cases specified in Section 35.
  • For the client: the warning to "just say no" also means terminating the business relationship and filing a suspicious transaction report with the FID if the client's activities give rise to suspicion. The sector's integration trend — standardised baseline AML documentation — does not reduce these obligations but merely facilitates their fulfilment; responsibility remains with the accountant.
Sources:
  • Grāmatvedības likums
  • Valsts ieņēmumu dienesta valsts informāciju sistēmu noteikumi
  • Noteikumi par noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas risku pārvaldības personālresursu nodrošināšanu un personāla apmācības prasībām
  • Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums
  • Noteikumi par noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas prasībām patērētāja kreditēšanas un parāda atgūšanas pakalpojumu sniedzējiem
  • Ārpakalpojumu izmantošanas noteikumi kredītiestādēm, maksājumu iestādēm un elektroniskās naudas iestādēm
Fact-check: unverified 2 · confirmed 1
Legal basis (3)
• Grāmatvedības likums (statute)
grāmatvedības jautājumos apliecina pieredze vai atbilstošs zināšanas grāmatvedības jomā apliecinošs sertifikāts; 2) ārpakalpojuma grāmatvedis ir persona, kura…
grāmatvedības jautājumos apliecina pieredze vai atbilstošs zināšanas grāmatvedības jomā apliecinošs sertifikāts; 2) ārpakalpojuma grāmatvedis ir persona, kura ir Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likuma subjekts un kura, pamatojoties uz rakstveida līgumu ar uzņēmumu (izņemot darba līgumu), apņemas sniegt vai sniedz klientam grāmatvedības pakalpojumus un atbilst šādiem nosacījumiem: a) ja ārpakalpojuma grāmatvedis ir fiziskā persona, tā ir ieguvusi vismaz pirmā līmeņa profesionālo augstāko izglītību (koledžas izglītību) Profesionālās izglītības likuma izpratnē vai akadēmisko augstāko izglītību (vismaz bakalaura grādu) grāmatvedības, ekonomikas, vadības vai finanšu jomā un tai ir vismaz triju gadu pieredze grāmatvedības jomā, b) ja ārpakalpojuma grāmatvedis ir komersants, šā punkta "a" apakšpunktā minētās izglītības un pieredzes prasības attiecas uz komercsabiedrības valdes locekli vai individuālo komersantu, vai komersanta darbinieku, kurš atbild par grāmatvedības ārpakalpojuma sniegšanu (turpmāk — atbildīgais ārpakalpojuma grāmatvedis)
• Valsts ieņēmumu dienesta valsts informāciju sistēmu noteikumi (regulation)
uzskaiti, informācijas apmaiņu ar ārējiem datu avotiem un nodokļu administrēšanas procesu automatizāciju; 3.7.6. Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un…
uzskaiti, informācijas apmaiņu ar ārējiem datu avotiem un nodokļu administrēšanas procesu automatizāciju; 3.7.6. Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likumā un Starptautisko un Latvijas Republikas nacionālo sankciju likumā noteikto uzraudzības un kontroles funkciju, kā arī Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likumā noteikto subjektu identificēšanu un uzskaiti; 3.7.7. ārpakalpojuma grāmatveža licences izsniegšanu, licences termiņa pagarināšanu, apturēšanu, anulēšanu, ārpakalpojuma grāmatveža uzraudzību un publiskā ārpakalpojuma grāmatvežu reģistra uzturēšanu; 3.7.8. akcīzes preču apriti reglamentējošo normatīvo aktu izpildi, tai skaitā akcīzes nodokļa marku izsniegšanu, aprites uzraudzību un nodrošinājumu administrēšanu; 3.7.9.
• Noteikumi par noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas risku pārvaldības personālresursu nodrošināšanu un personāla apmācības prasībām (regulation)
aizdomīgu darījumu tipoloģijām un pazīmēm; 15.8. darbinieka rīcību, konstatējot aizdomīga darījuma pazīmes. 16 16. Iestāde nodrošina, ka darbinieku ārējā apmācība ietver…
aizdomīgu darījumu tipoloģijām un pazīmēm; 15.8. darbinieka rīcību, konstatējot aizdomīga darījuma pazīmes. 16 16. Iestāde nodrošina, ka darbinieku ārējā apmācība ietver apmācību vismaz par: 16.1. normatīvajiem aktiem, standartiem un to piemērošanu noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas jomā; 16.2. noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas tendencēm un noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas jomā izmantotajām metodēm; 16.3. biežāk konstatētajām nepilnībām noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas jomā. 17