Received: from ZR2P278CA0018.CHEP278.PROD.OUTLOOK.COM (2603:10a6:910:46::16)
 by VI1PR02MB6384.eurprd02.prod.outlook.com (2603:10a6:800:17e::15) with
 Microsoft SMTP Server (version=TLS1_2,
 cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.21.428.9; Tue, 15 Sep
 2026 09:38:25 +0000
Received: from VI1PR02MB6384.eurprd02.prod.outlook.com (2603:10a6:800:17e::15)
 by AS8PR02MB10217.eurprd02.prod.outlook.com with HTTPS; Tue, 15 Sep 2026
 09:38:27 +0000
Received: from mail3.rit.ee (213.184.59.150) by
 MI3PEPF00008493.mail.protection.outlook.com (10.167.240.154) with Microsoft
 SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.428.7
 via Frontend Transport; Tue, 15 Sep 2026 09:38:24 +0000
Received: from MI3PEPF00008493.eurprd03.prod.outlook.com
 (2603:10a6:910:46:cafe::34) by ZR2P278CA0018.outlook.office365.com
 (2603:10a6:910:46::16) with Microsoft SMTP Server (version=TLS1_3,
 cipher=TLS_AES_256_GCM_SHA384) id 15.21.428.9 via Frontend Transport; Tue, 15
 Sep 2026 09:38:25 +0000
Reply-To: <eelo@mfa.ee>
From: <eelo@mfa.ee>
To: "Pille Kullamaa - MTA" <pille.kullamaa@emta.ee>,
	"Info - RAM" <Info@fin.ee>,
	"Virge Aasa - RAM" <virge.aasa@fin.ee>,
	<marika.toim-moktefi@mfa.ee>,
	<eelo@mfa.ee>
Subject: T-614/25
Date: Tue, 15 Sep 2026 12:38:23 +0300
Message-ID: <202609150938.68F9cNJS002759@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: AQIwR1483IgPLXjOF/fDfmOUfldkpw==
Authentication-Results: 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: EovFM2GzSJSEcFJZ+Y+EAA==
X-CSE-MsgGUID: nVevI79gRBirgbMGpKZaYQ==
X-ThreatScanner-Verdict: Negative
X-IPAS-Result: =?us-ascii?q?A0EGAADSEKlqexcxuNU+HBoBAQEBAQEBAQEBAwEBAQESA?=
 =?us-ascii?q?QEBAQICAQEBAYF+AwEBAQELAYJAgQuBFARUiCeqbYFVgg0BAQEBAQEBAUcUB?=
 =?us-ascii?q?AEBAwEDkwggBwE2Bw4BAgECAQMCAwEBAQEBAQEBAQEBCwEBAQQBAQECAQECB?=
 =?us-ascii?q?AMBAQEBAhABAUJJhk8NjBM7ghYsH4EeFAEBOIE9EoMDgiRQFEjCRR5jggwBA?=
 =?us-ascii?q?QYEAwIDfYFJ2XqBUwMGGYE0AYhdAYV3ATuCEoIvQoINgRU1hhUEGIIThXiCJ?=
 =?us-ascii?q?noSlCwHB2FbeCwBVRMXCwcFgTMzAyAKLxQZAhQvDwQWMh03OQwnEiwXCCdYG?=
 =?us-ascii?q?wYFgR18K4JiIxk2eoEJXoErKWEBERd+C4IIAoJUggECAUlDDgdFUwknSxJMK?=
 =?us-ascii?q?SIIEgkBExoXbT03BgMMGUlCHRKPKB+EGYEFpxehFZBKj0GGRoNxpnyZCCONZ?=
 =?us-ascii?q?5wdgQsCgg2EJ1AcD44ihG7LMHY+CgeCBJA0gUwBAQ?=
X-Talos-CUID: 9a23:faOk+WBNEZ1+Hdv6EwRg6mAxQO83SV/m4Xz+AX37OCVEYZTAHA==
X-Talos-MUID: 9a23:84P43gpIqHW77PinJv4ezzdcOdlJvPWhMmoMi5oMnuacFh55Cg7I2Q==
X-IronPort-Anti-Spam-Filtered: true
X-IronPort-AV: E=Sophos;i="6.27,103,1787000400"; 
   d="scan'208";a="48739063"
X-Amp-Result: SKIPPED(no attachment in message)
X-Amp-File-Uploaded: False
X-MS-Exchange-Organization-ExpirationStartTime: 15 Sep 2026 09:38:24.9333
 (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: f26b90a8-50ca-467f-535a-08df130d16e2
X-EOPAttributedMessage: 0
X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0
X-MS-Exchange-Organization-MessageDirectionality: Incoming
X-MS-PublicTrafficType: Email
X-MS-TrafficTypeDiagnostic: MI3PEPF00008493:EE_|VI1PR02MB6384:EE_|AS8PR02MB10217:EE_
X-MS-Exchange-Organization-AuthSource: MI3PEPF00008493.eurprd03.prod.outlook.com
X-MS-Exchange-Organization-AuthAs: Anonymous
X-MS-Office365-Filtering-Correlation-Id: f26b90a8-50ca-467f-535a-08df130d16e2
X-MS-Exchange-AtpMessageProperties: SA|SL
X-MS-Exchange-Organization-SCL: -1
X-Microsoft-Antispam: BCL:0;ARA:13230040|82310400026|55112099003|57112099003|16102099003|18003699003|13003099007|19002099009|10067099003|11063799006|5063699009;
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)(55112099003)(57112099003)(16102099003)(18003699003)(13003099007)(19002099009)(10067099003)(11063799006)(5063699009);DIR:INB;
X-MS-Exchange-CrossTenant-OriginalArrivalTime: 15 Sep 2026 09:38:24.6493
 (UTC)
X-MS-Exchange-CrossTenant-Network-Message-Id: f26b90a8-50ca-467f-535a-08df130d16e2
X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2
X-MS-Exchange-CrossTenant-AuthSource: MI3PEPF00008493.eurprd03.prod.outlook.com
X-MS-Exchange-CrossTenant-AuthAs: Anonymous
X-MS-Exchange-CrossTenant-FromEntityHeader: Internet
X-MS-Exchange-Transport-CrossTenantHeadersStamped: VI1PR02MB6384
X-MS-Exchange-Transport-EndToEndLatency: 00:00:02.6828711
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?lOhmnlvDyYW4tiyCPzcbk6DGL4/yJaICY4shOPSC7F092BGIOrvwB3OTGEYc?=
 =?us-ascii?Q?mwMC+1GkDJingI1yxyKTGzatCUnKfFZifPuzlP51HxEPjFu9DMdzcsALOYn8?=
 =?us-ascii?Q?cVkbHIlF2TargqaWu1Tsod+rOPUzCjPhssFvMPz/V/SYuFnAJx5JemJOjJgz?=
 =?us-ascii?Q?0+Nb+I6SYOuTe+DJHC6JLX421oVraf7XvS3DlxlqmkJCd3s8It32Mur8s7/8?=
 =?us-ascii?Q?G9a/A+qdFdmZMVzDYg2gRJ5KeQjta+p/M+umvv+yFIIa/W2lnOtLTeGJjXYJ?=
 =?us-ascii?Q?Ama3cyIeYMHAnUH0Hjf50JaJgdie8eHXJ1du+mSkcqe043zGULln2uuc619X?=
 =?us-ascii?Q?mPqBvw81QtRJ7WQw5QYQBRe48tlMQ6o3wwrJNBC4GIO4B+Cdo13IY478w80Z?=
 =?us-ascii?Q?wu92Vtvu1GlAlcHN/Os8a8ZhdAZ/iX4YKw+iI2hPwITIh4uMx50p+VFQ1eea?=
 =?us-ascii?Q?OJzb8E0NWEcKToICgU8ZqXnoQWNocN2/km8Cv7iHCjl/abzZYphCP50Ug5io?=
 =?us-ascii?Q?UIgPhTZCPS1UFJy+Ny6XWV8wZUl8yHVU7voVgNYGStALGdD61aziWXukFL19?=
 =?us-ascii?Q?EZ+HJ2iYDsdF9S3HGKbOG/6Pv3y9q1wuXc0+tLqyJxeK9SIgOFV3cQEAr0y8?=
 =?us-ascii?Q?gg3ebT4NmjG4wcjGD7vRVxIKAnuVIeWsisxshau1WI7pVgBbx0dX8V2SEHrr?=
 =?us-ascii?Q?9padXetz05HtZn8kaSCFrp2zWAqHfO6UdZ4c6FV67y41YQihQHy
	FdxPM1xA7?=
 =?us-ascii?Q?Vl17NgmMhhAgw//qNVIetuuvsjQfwhKf56rRiOOnV4c3yuTY5+nMNIgbJ8/w?=
 =?us-ascii?Q?44fhj51/LNjezHWCEJoFQPkD15XcYARmNtvbJGiuGRPAmZ2PGAlAsd7daR5k?=
 =?us-ascii?Q?nmkgW+paKvPfbOW5bMXouaGdDmmY5c4gBHIsH8wV5th2rGGuWwCNQ8GzzBuF?=
 =?us-ascii?Q?UG8kt7hLkoaaHD0oksIxo/kNLGq9rj8ScBoVJRvhUx90EF2wISv1sanr5inz?=
 =?us-ascii?Q?9fL4pi0O5zlBoMeZntzMiAljiNsf261RGbpsO5bkho/m2o7vLNURJ67GvE2Z?=
 =?us-ascii?Q?RWUeLgTlbg3zkbubBrumdFnvV40oUMjL9ZhglyWwlobvWsy8Qqtpr0oAxcCk?=
 =?us-ascii?Q?ErBleqzFnBBjCNyPTiBiNCOjCEoS2+irrtdTEO4CycGPUhzNakRwanc7EIjq?=
 =?us-ascii?Q?XwNXocrPB7jikgbch/lQNOAR7INGcWnhbyLfaGGr23J0CHBJrp+R+W7EJqUw?=
 =?us-ascii?Q?KVbEoAzTShN26IxIn0tAle3Dstc4qI8RU0olAJL5m2fapO8U9yC7uMuesX0A?=
 =?us-ascii?Q?LUlaWILkHY+cLNGYwF8UZprwo5jjjThkUKiw8ii0E/PSWwzA+B8IFfYHDyeB?=
 =?us-ascii?Q?5K5Qeq3SWwpyXO720AMeUDdf3zlhj7BBll/Kby3JbeWjkWGekySRaGEU1dSP?=
 =?us-ascii?Q?m3L7hsZKPC7J+4lD8FGMUF4ANmI1BaTKIbN8aDKmTZMRBZWGErxzZ3LJYKWv?=
 =?us-ascii?Q?oqmAizwchjwe6SVRMbmYoE0in65j2l2D+Y1Mk
	DrvfBezXhReEx2a9ypP4ClG?=
 =?us-ascii?Q?na7urWyJXv2qdXvm6Ts4V1R43GnLQCMzCep9mlvGE/IkpXuq4PeFmSbgr5XD?=
 =?us-ascii?Q?D4aqXoK98OWec/ztPoO7gZqgVA+q0EbuICso2j6uSzNofkDK6zU0Poyj4j4V?=
 =?us-ascii?Q?ahLQQxyiQWhU16uueANeBE0tAXlKmR7xCrOpDY429YvkBe/YU7u6rWeWmkGh?=
 =?us-ascii?Q?+fK/ZaWl2xmKUtQU1d/FHJUxKIxi9o5YkB5IWU5BO6dJyrSwC15yUDGyhdrj?=
 =?us-ascii?Q?aTJa/HtvY9pGhWcAif6fdZABYrMwB6WZGAK/S1KQkA+yiRS8t9jcfVJ3FFVd?=
 =?us-ascii?Q?4FI32iYHQ9b0oHYxCIJNSRcHyqEjUL01f6gTWwd483GjpojGPzoHyQ3P50u/?=
 =?us-ascii?Q?NqIUs5nIyTmwYyJbr3M/fsaBn1kgdh2yKboUFVleVNO3VTYkgtSrjidH/QeR?=
 =?us-ascii?Q?xHNeT66rGqXHC0yZeUpNvWrkqZgQuKCfDzHi8q9ipwz9UPi9CN2TgpKxc1hF?=
 =?us-ascii?Q?HvscRifvpUwIrPDIMjfPJv4svcv3h2MJMYcawxw1DW2V/BWJaegxOV+A8BCb?=
 =?us-ascii?Q?nrESGr1iAPt5vqJoMRSXtkqFO6cmLpGZzScpgLSLI1GRtXUZC3k/PeidHKCW?=
 =?us-ascii?Q?8NpdhMtOf+T8cGVkjEwU2YFQAG1t80pxbYlHxW/eWqeIVbCS3Ho1fYUnYhH/?=
 =?us-ascii?Q?t8DYDQ9s7l8vJTwhfTVqUoO8GPp/F8sySS8g8MGNsWREnXSQIxwHzJb0KSvz?=
 =?us-ascii?Q?mdwqDJTIk+NdffWaH5YS5UV
	Ju4hnLA0hVPyrNVpKUE6auxLs+XpWCcgiCeuu?=
 =?us-ascii?Q?QigT+SrZwFu+A9ubbBdGI/+taGP2nKYHqGRFOtNMlfr80znwvUa+IBKp8XQi?=
 =?us-ascii?Q?GvL5qpN+2Zl3jIss97aKiDlutzlYUa1RxBHRsv5/t+pbxbPZo1z/tHgITTHc?=
 =?us-ascii?Q?KPQQJujXXBcE3mgTOkcvpivUMWyP8xwvtAADJpaAmIxpen2YjlxjXWt/7w?=
 =?us-ascii?Q?=3D=3D?=
Content-Language: en-us
x-ms-exchange-organization-originalclientipaddress: 213.184.59.150
x-ms-exchange-organization-originalserveripaddress: 10.167.240.154
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=172583a61a=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=shXDA9dUxwrowi3l4TaXSJDuEb4vL749tTuYvs39DSY=; b=ubhi9/P9yZMsNw87zeHFGmpLYVGhpvh+1oZAX3eaQ7APs5e60FE4uDqGpg5XZ8CDq9elMSnVs9iu	usoCF1QJHzTOKYLDTUsdXg7OjRqjO5Q4vdk7hQXfaPIvTC5T3tWgx+SBIN2Dn8Mk/196jYv6kPJb	e67BH/qcNdjpkcsg7vab1xxR/QjoN8pTAz4t/9/spKAOIjZTegZcrD1voTU6n51s3cfY4LnD4Oje	yfIa1UnwgfEiqc8waYlcbzaxKKyfh6U624EJTUMvg2nXA+4gpSspv1/Z/gvMN+H+BJ2I8qpyaptk	7cYL358/thMkZ6aELR5grorEbpllzCwKDrRL5Q==
X-OlkEid: 00000000CC3F4793FD17D443BE54F81B32D52FBB070034AD76187591974DBF6C4F76951C873A01000200000000002A6A76225CE07F43BF547F473BC36AB50000000018FF00003F0270AC9D83AC4D809560CFAC585949
X-FEAS-BEC-Info: WlpIGw0aAQkEARIJHAEHBlJSCRoLAAEeDUhZUEhYSFhIWkhZXkguLT4lWFpYWFhYWV1RWV1fSFhISFlZSA0NBAcoBQ4JRg0NSFlIWVlIDQ0EBygFDglGDQ1IWUhZSFlb
 SFlYRllYWEZZWlFGXlFIUEhYSFhIXEhYSFhIWEhZWUgNDQQHKAUOCUYNDUhZSFlZSAEGDgcoDgEGRg0NSFhIWlpIOAEEBA1GIx0EBAkFCQkoDQUcCUYNDUhYSFpaSD4N
 AQMHRiMHGAkFDQ0bKBwcAglGDQ1IWA==
X-FEAS-Client-IP: 10.100.129.69
X-FE-Policy-ID: 22:19:0:SYSTEM
X-FE-Hostname: jupiter.vm.ee
X-Authentication-Warning: eelo-host.mfa.ee: www-data set sender to eelo@mfa.ee using -f
X-FE-Envelope-From: eelo@mfa.ee

Adressaadid: Pille.Kullamaa@emta.ee, info@fin.ee, virge.aasa@fin.ee, 
marika.toim-moktefi@mfa.ee, eelo@mfa.ee

V�lisministeeriumis registreeritud: 15.3-3/2025/455-4
Kohtuasja number: T-614/25
Staadium: M��rus(ed), otsus
M�rks�nad: aktsiisi peatamise korra alusel liikuv aktsiisikaup; 
kolmnurktehingud; k�ibemaks; k�ibemaksust vabastamine; �hendusesisene 
kaubatarne
�iguslikud vormid: direktiiv 2006/112/E�

Dokumentidega on v�imalik tutvuda EELO keskkonnas aadressil
https://eelo.mfa.ee/eelotsus_vaata.php?id=8396

EL �iguse b�roo
V�lisministeerium

