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From: "Martin Raude" <martin@raude.legal>
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Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.

Tere

19.08.2025 esitas SA Tartu Ülikooli Kliinikum Rahandusministeeriumile ning 
Maksu- ja Tolliametile selgitustaotluse nr 5.7-1/5994. Rahandusministeeriumi 
dokumendiregistris on selgitustaotlus kättesaadav (viit 5-1/3709). Maksu- ja 
Tolliameti dokumendiregistris on seatud selgitustaotlusele 
juurdepääsupiirang (viit 9-2/019729).

Dokumendiregistri järgi vastas Maksu- ja Tolliamet selgitustaotlusele 
29.08.2025 (viit 9-2/019729-1). Vastusele on seatud juurdepääsupiirang, kuna 
see sisaldab väidetavalt maksukohustuslast puudutavat teavet.


MSVS § 2 lg 2 p 2 järgi on käesoleval juhul tegemist selgitustaotlusega, 
milles isik on taotlenud MSVS §-s 3 sätestatud õigusalase selgituse andmist. 
MSVS § 3 järgi annab riigi- ja kohaliku omavalitsuse üksuse asutus tasuta 
selgitusi tema poolt väljatöötatud õigusaktide, nende eelnõude ja asutuse 
tegevuse aluseks olevate õigusaktide ning asutuse pädevuse ja õigusloome 
tegevuse kohta. Selline info ei saa olla salajane ega sisaldada 
maksukohustuslast puudutavat teavet. Kes iganes võib esitada täpselt 
samasisulise selgitustaotluse ja peaks saama täpselt samasisulise vastuse. 
Seega, juurdepääsupiirangul puudub seaduslik alus.


Eelnevast tulenevalt palun saata mulle Maksu- ja Tolliameti ja/või 
Rahandusministeeriumi vastus SA Tartu Ülikooli 19.08.2025 
selgitustaotlusele.

Tervitades / Best regards,


Martin Raude
vandeadvokaat / attorney-at-law


+372 5567 9233
martin@raude.legal
Connect with me on LinkedIn <https://ee.linkedin.com/in/martin-raude>



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UI&quot;,sans-serif;mso-fareast-font-family:&quot;Times New =
Roman&quot;;color:#212121"><strong>T=C3=A4helepanu!
</strong>Tegemist on v=C3=A4lisv=C3=B5rgust saabunud kirjaga.<br>
Tundmatu saatja korral palume linke ja faile mitte =
avada.<o:p></o:p></span></p>
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<div>Tere</div>
<div><br>
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<div>19.08.2025 esitas&nbsp;SA Tartu =C3=9Clikooli Kliinikum =
Rahandusministeeriumile ning Maksu- ja Tolliametile selgitustaotluse nr =
5.7-1/5994. Rahandusministeeriumi dokumendiregistris on selgitustaotlus =
k=C3=A4ttesaadav (viit 5-1/3709). Maksu- ja Tolliameti =
dokumendiregistris
 on seatud selgitustaotlusele juurdep=C3=A4=C3=A4supiirang (viit =
9-2/019729).</div>
<div><br>
</div>
<div>Dokumendiregistri j=C3=A4rgi vastas Maksu- ja Tolliamet =
selgitustaotlusele 29.08.2025 (viit 9-2/019729-1). Vastusele on seatud =
juurdep=C3=A4=C3=A4supiirang, kuna see sisaldab v=C3=A4idetavalt =
maksukohustuslast puudutavat teavet.<br>
</div>
<div><br>
</div>
<div>MSVS =C2=A7 2 lg 2 p 2 j=C3=A4rgi on k=C3=A4esoleval juhul tegemist =
selgitustaotlusega, milles isik on taotlenud MSVS =C2=A7-s 3 =
s=C3=A4testatud =C3=B5igusalase selgituse andmist. MSVS =C2=A7 3 =
j=C3=A4rgi annab riigi- ja kohaliku omavalitsuse =C3=BCksuse asutus =
tasuta selgitusi tema poolt v=C3=A4ljat=C3=B6=C3=B6tatud
 =C3=B5igusaktide, nende eeln=C3=B5ude ja asutuse tegevuse aluseks =
olevate =C3=B5igusaktide ning asutuse p=C3=A4devuse ja =C3=B5igusloome =
tegevuse kohta.
<b>Selline info ei saa olla salajane ega sisaldada maksukohustuslast =
puudutavat teavet.
</b>Kes iganes v=C3=B5ib esitada t=C3=A4pselt samasisulise =
selgitustaotluse ja peaks saama t=C3=A4pselt samasisulise vastuse. =
Seega, juurdep=C3=A4=C3=A4supiirangul puudub seaduslik alus.<br>
</div>
<div><br>
</div>
<div><b>Eelnevast tulenevalt palun saata mulle Maksu- ja Tolliameti =
ja/v=C3=B5i Rahandusministeeriumi vastus SA Tartu =
=C3=9Clikooli&nbsp;<span =
style=3D"background-color:transparent">19.08.2025 =
selgitustaotlusele.</span></b></div>
<div><br>
</div>
<div><span style=3D"background-color:transparent">Tervitades / Best =
regards,</span></div>
<div>
<div dir=3D"ltr" class=3D"gmail_signature" =
data-smartmail=3D"gmail_signature">
<div dir=3D"ltr">
<div><font size=3D"1"><br>
</font></div>
<div>Martin Raude</div>
<div>vandeadvokaat / attorney-at-law</div>
<div><font size=3D"1"><br>
</font></div>
<div>+372 5567 9233</div>
<div>martin@raude.legal</div>
<div><a href=3D"https://ee.linkedin.com/in/martin-raude" =
target=3D"_blank">Connect with me on LinkedIn</a><br>
</div>
<div><font size=3D"1"><br>
</font></div>
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