Subject: RE: Väljaminev kiri
From: Jūratė Ramanauskaitė <[email-masked]>
To: "Konkurentsiamet Info - KA" <[email-masked]>
Date: Wed, 3 Dec 2025 09:48:47 +0200

Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

Hello,

Thank you for the prompt reply.

We are specifically interested in what is excluded when calculating  the
turnover of the party to the concentration (VAT, rebates, etc.).

Therefore, could you please clarify whether the version of the Guidelines
of 22.04.2016, specifically § 1 (1) (The turnover of a party to a
concentration is comprised of the returns on the goods sold by the party
to a concentration during the financial year preceding the concentration,
which includes the returns on the goods sold or services provided but does
not contain commercial rebates, value added tax or other taxes directly
related to turnover.
Upon sale of goods, all commercial transactions shall be determined which
involve the transfer of the right of ownership) is in effect?

Linkėjimai / Best regards,

Jūratė Ramanauskaitė

Head of Legal | Apranga Group
M. +370 615 29562
E-mail: [email-masked] <mailto:[email-masked]>
Vilnius | Ukmerges str. 362 | LT-14311 | Lithuania
www.aprangagroup.com <http://www.aprangagroup.com/>

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From: [email-masked] <[email-masked]>
Sent: Wednesday, December 3, 2025 9:33 AM
To: Jūratė Ramanauskaitė <[email-masked]>
Subject: Väljaminev kiri

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Dear Madam

Thank you for your inquiry regarding the calculation of turnover for
parties to a concentration in Estonia. Please find below the relevant
information and references in English.

The calculation of turnover for parties to a concentration is governed by
Regulation No. 68 of the Minister of Economic Affairs and Communications.
The English version is available Guidelines for Calculation of Turnover of
Parties to Concentration–Riigi Teataja
<https://www.riigiteataja.ee/en/eli/522042016004/consolide> . For
undertakings that are not credit or financial institutions, turnover is
based on the net turnover of goods sold or services provided during the
previous financial year. See also § 21 of the  Competition Act–Riigi
Teataja <https://www.riigiteataja.ee/en/eli/525112025002/consolide> for
notification thresholds.

Estonian Competition Authority

Tatari 39 | 10134 Tallinn
www.konkurentsiamet.ee <http://www.konkurentsiamet.ee/>
[email-masked] <mailto:[email-masked]>

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