Received: from AS9PR06CA0463.eurprd06.prod.outlook.com (2603:10a6:20b:49a::14) by AM7PR02MB6401.eurprd02.prod.outlook.com (2603:10a6:20b:1b2::18) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.21.428.9; Wed, 16 Sep 2026 13:50:38 +0000 Received: from AM7PR02MB6401.eurprd02.prod.outlook.com (2603:10a6:20b:1b2::18) by AS8PR02MB10217.eurprd02.prod.outlook.com with HTTPS; Wed, 16 Sep 2026 13:50:46 +0000 Received: from mail3.rit.ee (213.184.59.150) by AM7PEPF00000052.mail.protection.outlook.com (10.167.242.38) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.451.0 via Frontend Transport; Wed, 16 Sep 2026 13:50:38 +0000 Received: from AM7PEPF00000052.EURPRD83.prod.outlook.com (2603:10a6:20b:49a:cafe::1c) by AS9PR06CA0463.outlook.office365.com (2603:10a6:20b:49a::14) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.428.11 via Frontend Transport; Wed, 16 Sep 2026 13:50:38 +0000 Reply-To: From: To: "Pille Kullamaa - MTA" , "Info - RAM" , "Virge Aasa - RAM" , , Subject: T-537/26 Date: Wed, 16 Sep 2026 16:50:36 +0300 Message-ID: <202609161350.68GDoaW0014426@eelo-host.mfa.ee> MIME-Version: 1.0 Content-Type: text/plain; charset="utf-8" Content-Transfer-Encoding: 8bit X-Mailer: Microsoft Outlook 16.0 Thread-Index: AQHDaL3BKCI4kqQi1wAprtur5DJqGA== Authentication-Results: mx.microsoft.com 1; spf=fail (sender IP is 213.184.59.150) smtp.mailfrom=mfa.ee; dkim=fail (body hash did not verify) header.d=mfa.ee;dmarc=fail action=oreject header.from=mfa.ee;compauth=none reason=452 X-CSE-ConnectionGUID: aVazhM9dTaafmkeFAb8Lqg== X-CSE-MsgGUID: g7ut/FJTQkGf7LuoChq+jQ== X-ThreatScanner-Verdict: Negative X-IPAS-Result: =?us-ascii?q?A0FCAADVnapqexcxuNU+HBoBAQEBAQEBAQEBAwEBAQESA?= =?us-ascii?q?QEBAQICAQEBAYIQgkGBC4EUBFSIJ6ptg2IBAQEBAQEBAUcUBAEBAwEDkwggB?= =?us-ascii?q?wE4EwECAQIBAwIDAQEBAQEBAQEBAQELAQEBBAEBAQIBAQIEAwEBAQECEAEBQ?= =?us-ascii?q?kmGTw2MEzuCFiwfgR4UAQE4gT0SgwOCJFAUSMQGHmOCDAEBBgQDAgN9gUnZe?= =?us-ascii?q?oFTAwYZgTQBiF0BhXcBO4ISgi9Cgg2BFTWGFQQYghOFeIImehKURQcHYVt4L?= =?us-ascii?q?AFVExcLBwWBMzMDIAovFBkCFC8PBBYyHTc5DCcSLBcIJ1gbBgWBHXwrgmIjG?= =?us-ascii?q?TZ6gQlegSspYQERF34LgggCglSCAQIBSUMOB0VTCSdLEkwpIggSCQETGjILC?= =?us-ascii?q?W09NwYDDBlJQh0Sj0EfhBqBBacXoRWQSo9BhkaqbZkII41nnB2BG4F/hCdQH?= =?us-ascii?q?A+OIoRuyzB2PgoHggSQNIFMAQE?= X-Talos-CUID: =?us-ascii?q?9a23=3AN63zwWtcJize6NRhDhqVZ8wk6IssTHTPzFKBL3O?= =?us-ascii?q?xAGhsS7C7YFXA3Lprxp8=3D?= X-Talos-MUID: =?us-ascii?q?9a23=3AMH8eSAw0w3vXP5sOdGz600JKgt6aqKvxFVxKv7c?= =?us-ascii?q?6gsqrO3NUJjC2jC30QLZyfw=3D=3D?= X-IronPort-Anti-Spam-Filtered: true X-IronPort-AV: E=Sophos;i="6.27,103,1787000400"; d="scan'208";a="48859917" X-Amp-Result: SKIPPED(no attachment in message) X-Amp-File-Uploaded: False X-MS-Exchange-Organization-ExpirationStartTime: 16 Sep 2026 13:50:38.3455 (UTC) X-MS-Exchange-Organization-ExpirationStartTimeReason: OriginalSubmit X-MS-Exchange-Organization-ExpirationInterval: 1:00:00:00.0000000 X-MS-Exchange-Organization-ExpirationIntervalReason: OriginalSubmit X-MS-Exchange-Organization-Network-Message-Id: a97e593f-f17c-4792-870b-08df13f97d83 X-EOPAttributedMessage: 0 X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0 X-MS-Exchange-Organization-MessageDirectionality: Incoming X-MS-PublicTrafficType: Email X-MS-TrafficTypeDiagnostic: AM7PEPF00000052:EE_|AM7PR02MB6401:EE_|AS8PR02MB10217:EE_ X-MS-Exchange-Organization-AuthSource: AM7PEPF00000052.EURPRD83.prod.outlook.com X-MS-Exchange-Organization-AuthAs: Anonymous X-MS-Office365-Filtering-Correlation-Id: a97e593f-f17c-4792-870b-08df13f97d83 X-MS-Exchange-AtpMessageProperties: SA|SL X-MS-Exchange-Organization-SCL: -1 X-Microsoft-Antispam: BCL:0;ARA:13230040|82310400026|11063799006|10067099003|19002099009|5063699009|57112099003|16102099003|55112099003|18003699003|13003099007; X-Forefront-Antispam-Report: CIP:213.184.59.150;CTRY:EE;LANG:et;SCL:-1;SRV:;IPV:NLI;SFV:NSPM;H:mail3.rit.ee;PTR:mail3.rit.ee;CAT:NONE;SFS:(13230040)(82310400026)(11063799006)(10067099003)(19002099009)(5063699009)(57112099003)(16102099003)(55112099003)(18003699003)(13003099007);DIR:INB; X-MS-Exchange-CrossTenant-OriginalArrivalTime: 16 Sep 2026 13:50:38.1331 (UTC) X-MS-Exchange-CrossTenant-Network-Message-Id: a97e593f-f17c-4792-870b-08df13f97d83 X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2 X-MS-Exchange-CrossTenant-AuthSource: AM7PEPF00000052.EURPRD83.prod.outlook.com X-MS-Exchange-CrossTenant-AuthAs: Anonymous X-MS-Exchange-CrossTenant-FromEntityHeader: Internet X-MS-Exchange-Transport-CrossTenantHeadersStamped: AM7PR02MB6401 X-MS-Exchange-Transport-EndToEndLatency: 00:00:08.4233871 X-MS-Exchange-Processed-By-BccFoldering: 15.21.0406.000 X-MS-Exchange-ExternalInOutlookResult: NotEnabled X-Microsoft-Antispam-Mailbox-Delivery: ucf:0;jmr:0;auth:0;dest:I;ENG:(910005)(944506478)(944626604)(920097)(930201)(20251009189)(140003); X-Microsoft-Antispam-Message-Info: =?us-ascii?Q?v/YSUNpVOVkG1KqJk0P3h03lN0yJii9WfayWb7hr8uKayyXWpYBT7ZihTUIZ?= =?us-ascii?Q?e+MCzEBCeXGY9ins8PnI24rhwxB0hr8k1P6nMy3GF628z3kh8XnwndEtWqkn?= =?us-ascii?Q?gb+toaxTAM5go3MSN+OC2YeRzlXIriVuQlQHtFWGgyoEdj/BTeRpmw43KFFk?= =?us-ascii?Q?meyZb37oSjMckk0DlYMfTWWpf4KJqJ0GLU2fJMDqBdJPn/0gVxtoCZP6mWOW?= =?us-ascii?Q?+gM5ZlcpZH4hTz6o1C4mM0KVqnSpUEMxqtRCdA2E5E010oh3nL/CZLBpqMGC?= =?us-ascii?Q?69QTJL6IM3j76gbvJbLA0Gb+oWXqb6uJnchCtI0FeUQorJCUj0ZWG2O/ca0I?= =?us-ascii?Q?+EvTimIFUR7sEHtQca1ELgfb5KAB2LdYNl8oJe598yxq/it5eTXY39rv0obm?= =?us-ascii?Q?WiEBlwQxT9Kwl7YSJ2OR1GJ5HiVfs4VcsY8fGxTGdTqR78TEmj8vie6E99aw?= =?us-ascii?Q?5gTKIiCXReaBA5KdHsa4VAAkjN/c15tE0EVRkBC/nMu6TkHm7/fJOOl8I6mt?= =?us-ascii?Q?OvKRz9dgLu7IfD36iwmhKBl7sqd+8PPOr9PyLa/BZPru7SFJfPRXC4Nj2XmK?= =?us-ascii?Q?EaIaWcz5DKGGeAf0COJbxbR2XwUNjBX8wzo2IAgeqYBXBeHsJ1B2GAbIK8er?= =?us-ascii?Q?jp1ghUdohyQZoEExtt2r2oSp94IfsCU/zTh5kjEXqdIEZZTVug5rUSENd9yO?= =?us-ascii?Q?+EYYV6lfnBNNxMrQtgz+6EpkgWQIwFlhcjaLM6JwA/h3RjIpLf2 noYOZGOp4?= =?us-ascii?Q?/IuTW+QBMl4BOFOQMFC3TPR9XlmHK/KM5FCO+SaKhnQZzKwL4Wd637LhDRw/?= =?us-ascii?Q?V7xYj1UjSWTVllE4yfRISmMgNWN4dQr9lWBG280IDaN0bME5eMBnjxbNxXxA?= =?us-ascii?Q?nQtfk4hv9/31/9xNq+wzLQm1uo6lwM0QelI8tWVimSM5cQZ9WpJ1SWmgK3c4?= =?us-ascii?Q?CvMdCYqR3DjGvk10/H/Jpy6gX18bn9io1V/YFy0kgPRcI/qZa7Scr0eEG86l?= =?us-ascii?Q?hz1udm/8aH/3wKeq4+9LVVK+L+Rh5d1TMH6LW88+XJR01UP+xnxaaUatWtx0?= =?us-ascii?Q?enlvjggl8zSeGD/meqrVdd6qx3LEtiUiQt7qmDPrnFv4maxuWeaGjlToYEAn?= =?us-ascii?Q?WefmEpenL7Z9ON0ubDTVsg/UtK4bqedzwgWG0esxvEQl3BYeBcMtbfXNvt+T?= =?us-ascii?Q?RgzxzXq1tmsLC9vw0YeKeyk4n8Dmb9Q8c1reSBC/B93BUy5ygoSsm9lzlBpi?= =?us-ascii?Q?GNPiMHs7DXgDTWbAB1ConpTSYaHBtEVMvw+RCy4yeI/9EgYbVTfcPb7szhex?= =?us-ascii?Q?I7dU/pW6QdqcXBlpD8sygpbEqYUUmgDlKdK37mP34YS4pCizYlIZdkKMb1vR?= =?us-ascii?Q?u9NINq9c7neTCeb/LcJlWDK9xcgq5OBT3VXydopsKnj+RSbctlY4+wHkYw26?= =?us-ascii?Q?/vT4jeAuGDiUGgka2D5d724zQvNi1n/oSMeCNRYS+rqULHbWJ2fQCydcWKL+?= =?us-ascii?Q?663OvwvgswLpq6vgHBOnMKUF9n72pHMLwG3hh u4qqoZZK6s4HhjakTOlSecb?= =?us-ascii?Q?xFDfZHd5quu8yERC/dr3ORcJ2lsbViuHz+NO51rJlpmRaYvFHbqgQYGHOO5f?= =?us-ascii?Q?jcdcz2fLLs+locp79uT0s4dS2V74JZ7CGo310kKyITqigqep+YSaPlIqDIzX?= =?us-ascii?Q?wcXi2gOKPfwkFJ7txykaBqwl7J2/uXejMHBLWPYKMLNvAxgOf1JPjgmISmEp?= =?us-ascii?Q?ri+bhByKOAQR/xvhbPl+9UX90+E1D70s7WLi3ZJwPtZHDzTfpFvvi32+fAQz?= =?us-ascii?Q?juyXDQMEWckU/ViblriYXp/MKz1TQ4pfHoc+6KsRPXkFb3WJH1nUBFeeqXa5?= =?us-ascii?Q?wyYbzu3CcYLrv8HdK2ritHSgEYLjutbO2yfYCPOEZnSvqJK8+8hCkRP0WWfN?= =?us-ascii?Q?V7gMtumG9jsawnIqY+fG6K+Koy73utIOQ3xmZ9NBIlb4xQtrJS+/Ul27DrRl?= =?us-ascii?Q?g16oN8ioGGBQLyS02R+brUZWyfVpdSN1B+h8454ZHJ++bz7tWCd0ZqUc/cQE?= =?us-ascii?Q?dTS4yQ073WxWI4UvdlUt82KQjMnWpT0vzA668OMqLG3F+VK9q2CMZxDmwaDz?= =?us-ascii?Q?cuAA7OJ0VGa1NNb/H5qBLoRgkGBf81Djek1tBW2gg5gVCdcGWOTJhb/+egNT?= =?us-ascii?Q?gsqSfAFNFFxbtorHIMJoK1Ww0rbel6EMvOtfcc9lqGDZo4bsQ6lpxsMK8fDQ?= =?us-ascii?Q?29TWPNkzSTYF04NP3UcNF8Hfy+WVv5ZRpgMyWlNdHSlsZwn30eG0F5XXGsps?= =?us-ascii?Q?It91MVU50cOYfxYEsPa67AF XCHRDAt043xLynubbXY4ri6AevXzmHHeRqomg?= =?us-ascii?Q?4jfW0uTMN2IjH+5KsRHujA45UQopwApX0nnvWVELiIfKa/Lk9PIqI2pUXBP1?= =?us-ascii?Q?l6Ic2/GW5Dv/T2RFjZoZXCQ4lPDCtVmSNWrZkK/HWZcNmtcv6cuWQ+1/odgS?= =?us-ascii?Q?oI6R+h0ap6DQRkyGXHFrCo9AdON6SNlMt4fZr4fFXv/4l6QwjQk/zSRzN0qH?= =?us-ascii?Q?USQ4Gq4bXZ8NMob2di3t1MdC95t1R/GbsbDT1Q+j8W4T5FmixlBIBhDOVMGa?= =?us-ascii?Q?aiSp6cwZR5B5vCWKXtitIvJ2g5X0T6XB8GqfCBjVN+VB?= Content-Language: en-us x-ms-exchange-organization-originalclientipaddress: 213.184.59.150 x-ms-exchange-organization-originalserveripaddress: 10.167.242.38 received-spf: None (mail3.rit.ee: no sender authenticity information available from domain of postmaster@jupiter.vm.ee) identity=helo; client-ip=213.184.49.23; receiver=mail3.rit.ee; envelope-from="prvs=1726b3ebec=eelo@mfa.ee"; x-sender="postmaster@jupiter.vm.ee"; x-conformance=spf_only dkim-signature: v=1; a=rsa-sha256; q=dns/txt; d=mfa.ee; s=dkim2018; c=relaxed/relaxed; h=date:message-id:to:subject:from:reply-to:content-type; bh=0Dl9j0GdBkIJPE3NlZ2kd/73z6co+54YNwGOq7S1FUk=; b=ZmkVpOtPqs0HfvSirbSIMdlvqhLf5VZt+68dQ1TzUkVWIomcAWrOUScvska6ckULf44Xs3Np5rNz HkWuIl3GpU0xF8sjuCpu8i3epsOCQMohl2XJtRFV8T3Pvw9DYwNuiXUeT9atqOv7eVw2PMyVJ5uf 2cL5M5Mi0y1VuJG3SsoBjZ+yTg/lgDYyb1a9UsPN2NBvk2OSz47iFOnV/WstH1/nwXMa+ThY3iQs v5IHtVP0H5dnMOPR6B4uk1bCb78vQPyvJJfRNq+Ft0uo0EJUtmOOipbb6n0ky2Q8iMusGhhzyUhn GIu97wxdsxh0I1OO4h7L8U8IUeawzDxnlWUQUQ== X-OlkEid: 00000000CC3F4793FD17D443BE54F81B32D52FBB070034AD76187591974DBF6C4F76951C873A01000200000000002A6A76225CE07F43BF547F473BC36AB50000000019140000AB328912C7AF11418EA3DF660051FC59 X-Authentication-Warning: eelo-host.mfa.ee: www-data set sender to eelo@mfa.ee using -f X-FEAS-BEC-Info: WlpIGw0aAQkEARIJHAEHBlJSCRoLAAEeDUhZUEhYSFhIWkhZXkguLT4lWFpYWFhYWV1RWV1fSFhISFlZSA0NBAcoBQ4JRg0NSFlIWVlIDQ0EBygFDglGDQ1IWUhZSFlb SFlYRllYWEZZWlFGXlFIUEhYSFhIXEhYSFhIWEhZWUgNDQQHKAUOCUYNDUhZSFlZSAEGDgcoDgEGRg0NSFhIWlpIOAEEBA1GIx0EBAkFCQkoDQUcCUYNDUhYSFpaSD4N AQMHRiMHGAkFDQ0bKBwcAglGDQ1IWA== X-FEAS-Client-IP: 10.100.129.69 X-FE-Envelope-From: eelo@mfa.ee X-FE-Policy-ID: 22:19:0:SYSTEM X-FE-Hostname: jupiter.vm.ee Adressaadid: Pille.Kullamaa@emta.ee, info@fin.ee, virge.aasa@fin.ee, marika.toim-moktefi@mfa.ee, eelo@mfa.ee V�lisministeeriumis registreeritud: 15.3-3/2026/504 Kohtuasja number: T-537/26 Vastuse kuup�ev: 30.09.2026 Staadium: Uus menetlus M�rks�nad: kasuminormi maksustamise kord; kasutatud mootoris�idukite tarnete maksustamine; t�iendava k�ibemaksu m��ramine �iguslikud vormid: direktiiv 2006/112/E� Dokumentidega on v�imalik tutvuda EELO keskkonnas aadressil https://eelo.mfa.ee/eelotsus_vaata.php?id=9020 Palun teatage 7 p�eva jooksul, kas kohtuasja temaatika kuulub teie vastutusalasse. Juhul, kui kohtuasja temaatika ei kuulu teie vastutusalasse, palun viidake, milline teine ametiasutus sellega peaks tegelema. Palun teatage, kas Eesti peaks selles eelotsusemenetluses seisukoha esitama, ja p�hjendage oma arvamust (ka eitavat seisukohta). EL �iguse b�roo V�lisministeerium