Received: from AS8PR02MB7206.eurprd02.prod.outlook.com (2603:10a6:20b:3f4::19) by AS8PR02MB10217.eurprd02.prod.outlook.com with HTTPS; Fri, 6 Nov 2026 12:37:16 +0000 Received: from CPH1EPF0000052D.eurprd05.prod.outlook.com (2603:10a6:e10:3a:cafe::ac) by OS6P279CA0138.outlook.office365.com (2603:10a6:e10:3a::15) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.592.11 via Frontend Transport; Fri, 6 Nov 2026 12:37:12 +0000 Received: from OS6P279CA0138.NORP279.PROD.OUTLOOK.COM (2603:10a6:e10:3a::15) by AS8PR02MB7206.eurprd02.prod.outlook.com (2603:10a6:20b:3f4::19) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.21.592.8; Fri, 6 Nov 2026 12:37:12 +0000 Received: from mail1.rit.ee (213.184.53.4) by CPH1EPF0000052D.mail.protection.outlook.com (10.167.241.168) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.615.4 via Frontend Transport; Fri, 6 Nov 2026 12:37:11 +0000 Reply-To: From: To: "Pille Kullamaa - MTA" , "Info - RAM" , "Virge Aasa - RAM" , , , "Diana Rammul" , , , , Subject: C-1090/26 Date: Fri, 6 Nov 2026 14:37:09 +0200 Message-ID: <202611061237.6A6Cb9QW024849@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: AQKBVmQkp+wvaXB4YUwOiw2kNTkQ1A== Authentication-Results: mx.microsoft.com 1; spf=fail (sender IP is 213.184.53.4) smtp.mailfrom=mfa.ee; dkim=pass (signature was verified) header.d=mfa.ee;dmarc=pass action=none header.from=mfa.ee;compauth=pass reason=100 X-CSE-ConnectionGUID: hHMNdcofRq+VDchba9aMxg== X-CSE-MsgGUID: u90ywSNzSjivG78HSzIGbA== X-ThreatScanner-Verdict: Negative X-IPAS-Result: =?us-ascii?q?A0HQDAD6yO1qexcxuNU+HB4BAQsSDIISg0qBbIgnqnSBV?= =?us-ascii?q?oIMAQEBAQEBAQEeAgECDhYUBAEBAwEDkx4oOwMNAQIEAwIDAQEBAQEBAQEBA?= =?us-ascii?q?QEBCgEBAQQBAQECAQEGAwEBAQECEAEBQkmGTw2MEzuCFiwfgR4UAQE4gT0Sg?= =?us-ascii?q?wOCJFAUSL4XHmOCDAEBBoEJgUnZe4FTAwYZgTWIYQGFeAE7ghOCL0KCDYEVN?= =?us-ascii?q?YYVBBiCE4V5giZ6Epc+BwdhW3gsAVUTFwsHBYE1MwMgCi8UGQIUHRIPBBYyH?= =?us-ascii?q?Tc5DCcSLBcvWBsGBYEdcyuBEoEHCVSBKyheASB9C04BAwKBIgIGgkuCAAIBS?= =?us-ascii?q?UEOB0VTCSVDEkckIggSCQETGiwKgRo1PAkmPxUMZAsaBWEIAg0MdDkQMB4kL?= =?us-ascii?q?wUcJj4bCi9tPTcGAwwZSUIdEpI6hEyBBcgukE6PQYZGqnGZCCONZ51MAoFqh?= =?us-ascii?q?CdQHA+OIoRujlG7bHc+CgeCBJA0gUwBAQ?= X-Talos-CUID: 9a23:jSGj/GNSBh+pge5DWAlC0kIfHc4faz7j4HzQKUbpAEN5R+jA X-Talos-MUID: 9a23:5k6z7gsn2BFM+v6CWM2nmWA6JdhTxbaVCkETvspWm/KWFAN6EmLI X-IronPort-Anti-Spam-Filtered: true X-IronPort-AV: E=Sophos;i="6.27,197,1787000400"; d="scan'208";a="85242369" X-Amp-Result: SKIPPED(no attachment in message) X-Amp-File-Uploaded: False X-Authentication-Warning: eelo-host.mfa.ee: www-data set sender to eelo@mfa.ee using -f X-FEAS-BEC-Info: WlpIGw0aAQkEARIJHAEHBlJSCRoLAAEeDUhZUEhYSFhIWkhZXkguLT4lWFpYWFhYWV1RWV1fSFhISFlZSA0NBAcoBQ4JRg0NSFlIWVlIDQ0EBygFDglGDQ1IWUhZSFlb SFlYRllYWEZZWlFGXlFIUEhYSFhIXUhYSFhIWEhaWEgMAQkGCUYaCQUFHQQoCQ8aAUYNDUhYSFlZSA0NBAcoBQ4JRg0NSFlIWVlIAQYOBygOAQZGDQ1IWEhaWkg4AQQE DUYjHQQECQUJCSgNBRwJRg0NSFhIWlpIPg0BAwdGIwcYCQUNDRsoHBwCCUYNDUhY 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 X-MS-Exchange-Organization-ExpirationStartTime: 06 Nov 2026 12:37:11.4906 (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: 21cb85c7-2312-4ea1-132b-08df3c02ade4 X-EOPAttributedMessage: 0 X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0 X-MS-Exchange-Organization-MessageDirectionality: Incoming X-MS-PublicTrafficType: Email X-MS-TrafficTypeDiagnostic: CPH1EPF0000052D:EE_|AS8PR02MB7206:EE_|AS8PR02MB10217:EE_ X-MS-Exchange-Organization-AuthSource: CPH1EPF0000052D.eurprd05.prod.outlook.com X-MS-Exchange-Organization-AuthAs: Anonymous X-MS-Office365-Filtering-Correlation-Id: 21cb85c7-2312-4ea1-132b-08df3c02ade4 X-MS-Exchange-AtpMessageProperties: SA|SL X-MS-Exchange-Organization-SCL: -1 X-Microsoft-Antispam: BCL:0;ARA:13230040|704162011799003|82310400026|260918224100599003|260918215300599003|19002099009|10067099003|55112099003|57112099003|16102099003|18003699003|921020|5063699009|11063799006|261026121527099003; X-Forefront-Antispam-Report: CIP:213.184.53.4;CTRY:EE;LANG:et;SCL:-1;SRV:;IPV:CAL;SFV:NSPM;H:mail1.rit.ee;PTR:mail1.rit.ee;CAT:NONE;SFS:(13230040)(704162011799003)(82310400026)(260918224100599003)(260918215300599003)(19002099009)(10067099003)(55112099003)(57112099003)(16102099003)(18003699003)(921020)(5063699009)(11063799006)(261026121527099003);DIR:INB; X-MS-Exchange-CrossTenant-OriginalArrivalTime: 06 Nov 2026 12:37:11.3212 (UTC) X-MS-Exchange-CrossTenant-Network-Message-Id: 21cb85c7-2312-4ea1-132b-08df3c02ade4 X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2 X-MS-Exchange-CrossTenant-AuthSource: CPH1EPF0000052D.eurprd05.prod.outlook.com X-MS-Exchange-CrossTenant-AuthAs: Anonymous X-MS-Exchange-CrossTenant-FromEntityHeader: Internet X-MS-Exchange-Transport-CrossTenantHeadersStamped: AS8PR02MB7206 X-MS-Exchange-Transport-EndToEndLatency: 00:00:05.5954969 X-MS-Exchange-Processed-By-BccFoldering: 15.21.0592.010 X-MS-Exchange-ExternalInOutlookResult: NotEnabled X-Microsoft-Antispam-Mailbox-Delivery: ucf:0;jmr:0;auth:0;dest:I;ENG:(910005)(944506478)(944626604)(920097)(930201)(20251009284)(140003); X-Microsoft-Antispam-Message-Info: =?us-ascii?Q?gtRJTBbTkwPG4kC/N7OYw3HJxn1AEHmaylH7/Ky2B55qfv0OLC7bhfp9g4Fv?= =?us-ascii?Q?0BiyhMl142YSi3fet0XJhO23G3atG9kzwViTOv/fkkkN3Cm+f7bZ4iWqN/KX?= =?us-ascii?Q?KsPha35Sz/YvAZe8OZydp5S/Ll1qkNgc1vERnulrtmK8t6i9zrrhQzoC5wSk?= =?us-ascii?Q?o9XF0BlPULJ00ScJnWY5dLnntAZ4XeRpkCX7wJ1rY9dSUOlgl3xHIFYyJEwS?= =?us-ascii?Q?Uzeh5B2YcmCBenBIO9zVs+bcCX8NLCtwsqRX8rW6ZzsAgZOQhFRKIUnS+U/a?= =?us-ascii?Q?5SFlZMtGv0xe3bnCe6htR+fSM3vcCZk0B9WF4M0qlee0UkUhJqDn5D6ypXVU?= =?us-ascii?Q?VxExs81FkeuWeZ5gTLXJMxbI9RVklBUFv5vQ+cSCkbA6DCejCE59zu/zyJf/?= =?us-ascii?Q?UDcntXHGnZysASAnukjRW/KpuE5wWg8f5SPz923fON7ORb3xdrCZYb7OZBIT?= =?us-ascii?Q?dH+6feOiJINb8R+k9Ccff+ImlDmpDM/kQYv0FCsQ71zRr7wSlL6NW/+bVj3W?= =?us-ascii?Q?nnJOjcoJAiqay43uWNEtmGmy21zJbpKYR1R1Irrb80+oy90nKkXNe4kFR28g?= =?us-ascii?Q?LAfYJmILoQoB9ut+MD1VGRDN80of6IacyjPFr+KalJ8G9/IVFQDChx1vwKU7?= =?us-ascii?Q?JqKobgfBmporyQN9Yc7d9cV1rp/JRxwokeyDFnm3mgIe396c6sGUBcqWwlEh?= =?us-ascii?Q?7wx1L2Oepsn3kGgLUZ8ikvnfP7ei/ZPdPrj1qzQ9oji7C5g0rvG 0hZta3N/W?= =?us-ascii?Q?VfPg1kWeCDyaEpbVyHCWKiCj1M1pn+4Dq7yhmhQ3VPaDl0tlXuzCuIZL2Xbt?= =?us-ascii?Q?tOILG7eArJgZcfNAJmLJfWWYNxLwZTwqZJgnCDuNBZDGVZ7ZbiDiYwpFMMZ5?= =?us-ascii?Q?ID5jd80Zv9anaHFCNFRyuYXxZYylQbjvEcKjl9BTNHRsxy+i/dEioWgzIv4s?= =?us-ascii?Q?X3pT//IILVXdh3wHD7DYm32fzEiHNApaM+7IdimCcmiILeLA7sN9RLp4gW7t?= =?us-ascii?Q?K9FBwm4+qLqB92k3PFfeGZYKow8cl476mMc+by8oIfGZiBqjWX3GViaTByVX?= =?us-ascii?Q?2XdCWiJ1kiDwE7f62G3CdIcIRlHOMnSbAe8lesaJxjl908mw7FavfpRun0bg?= =?us-ascii?Q?XfzfBQQS/yB62ShYjshsTTAKam77GqcD+kl5K3WhnG+BaMJz1EGxWK9hugGZ?= =?us-ascii?Q?Q3GBhM1PzjD5req1thjeoAfoFXYPqygLPB9oMYksz4GLr0S5yCXulwUjEMhL?= =?us-ascii?Q?mllBwIKl4wMBjH6suwQZDrSXU1zzyBUkvJBcXbF618LB3RJ6fTBJusjhU6SX?= =?us-ascii?Q?lDz+W3YkiSQJnAiEADyGOHFLw3RdvcqACIEHuZbI3BN7h6ogeE7UET1kgdhU?= =?us-ascii?Q?lPRdSVzaINkK1VwiXMOGLPfrwic4qpaAFjlY9GmQ/iCRjfQYccZL4QM3D9Zt?= =?us-ascii?Q?g2zQZEUKyVSXZslsIZhF6a0afqfxyCTNJqIUiyZG6nbcxOBNvrbercqgf8kP?= =?us-ascii?Q?iHgspbqtbLJxI6N/rK1d+O7NCv4bWmWH6npGr 18ALsOusHI/nFoEqoSwCui+?= =?us-ascii?Q?viNjTLjJNX7c8TOAX7d/OFak7Qk4seZksf6QciasJbQTQdiBGeykdL9Y3Ai2?= =?us-ascii?Q?dYmLaQbtuSPXAawAnHPlwqlC6f1wtK1wqXpUUmDeZapyAfpqZnAujxIwGHQs?= =?us-ascii?Q?hnUexWr5WQcF2xQi1Qv393Au4gVdXrAI8X76e/nA9HS10KkAfmJlV2MV6Q21?= =?us-ascii?Q?Sr87T56nJufrDn0fsZeGorHgF7nYO8CWyyijyhkrNG+/YdBcdNh8i0ZcKFUl?= =?us-ascii?Q?UqKHWjMK9YU0Sx/raYgI+M49lmhx3556wGu4FfBvVO4o7n4H4yY7tFzxGe/6?= =?us-ascii?Q?qPsPQmYepDeGZl2giB4w1z0ogLz8NEfj7Q+/1REM4fb1DNHNGQbOhEBapfk5?= =?us-ascii?Q?2+APoXP/yz7Gk9QGa2T1YODcByCJCZeFVFjZkbY0T1vhFLoh8b+ND5kf7xNL?= =?us-ascii?Q?Urg0Tn/xE8J4fexvEW8vtMYbcWhAp2LY3QX/K2jvmXpadSNTsx3W4ezSvDig?= =?us-ascii?Q?oS1rzZxsk+C/u/zY63Wm0Q8GuV9FkNggWaU8HFN12iPakTgF8AUXPIsU7Q3L?= =?us-ascii?Q?kuL+BV6i/oxd2+Li8qQQNeSslr5qp6FAi9BuuaizjJ9KWn3X3IDJIGxxFiJb?= =?us-ascii?Q?OoM1mz632MrSydjdg4AaQGJ3bBJ6oVcYx+8CkU+fsURgY9jjqujvbXZtM6o6?= =?us-ascii?Q?s4vL99JJZThM3y7xv7CJlXadvboE17CL7JxaALI8DScGfKgkoatYbQGXDnS4?= =?us-ascii?Q?iJLPOxkazJeDO0zFSZI6dZO ND011v8k3mi9X94OqK/oqbhebFlYemVkRmTfh?= =?us-ascii?Q?Q/ouA7tNzzEov9GyvrS45BqdcmC7QKpQmQUZVkE5NHqtte6RagxdOMdq4Ceb?= =?us-ascii?Q?usSZrk8ReEqrY5yxe0IhstgsnU2ZSQ0mSBQRgV9Aaaenpg8EhYwAI0zZncv1?= =?us-ascii?Q?3/Gu61HfH6Y+6bqZUgh5XK/ss29+D3R81M79DNsJRm/drDbT8Br6ZWuNgXll?= =?us-ascii?Q?oaIJJmTz/55Fl87aHwwsBCpynraxNIvrejW4pj/o3BWMfapngP2C7QRzd4N6?= =?us-ascii?Q?lWZfM/0kZdkZgu5l7nKh0J4=3D?= Content-Language: en-us x-ms-exchange-organization-originalclientipaddress: 213.184.53.4 x-ms-exchange-organization-originalserveripaddress: 10.167.241.168 received-spf: Fail (protection.outlook.com: domain of mfa.ee does not designate 213.184.53.4 as permitted sender) receiver=protection.outlook.com; client-ip=213.184.53.4; helo=mail1.rit.ee; 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=9L25D89DZbQlhOFZrmGXM2e9Pc1DJ6j980IKmOV3eho=; b=FTjr7OI2TGtEb8R95z0HNDM1YvClsw2Y3bQtrwjHMPitGPxcd+FzMUh9b8qEnKhPK4M3GQ8tmcd0 i4AmncwQr8/iQQ5zv42Rg537p8PPgSh1NncQA7Nxik/kb54Fym2j+4w918bid9MR81fq1N1VicLb si1XlILoqIvv8BBRUIy85x0tJ4O/6BIigjhZ09gr05XELG6OiIvm+k3r9tkGtOLgN/q5PNrIcxB7 2llcqVmPSkexT2N9M0XcYfBBOaOcvlVj5PnKjiFhjYioiPqKGJ8pFLO9NPC7kLMKa83x1vB4Tydw 8RGdQqvgBTXjFWYVoIoTAg+JhdVPzfTJAluWhQ== X-OlkEid: 00000000CC3F4793FD17D443BE54F81B32D52FBB070034AD76187591974DBF6C4F76951C873A01000200000000002A6A76225CE07F43BF547F473BC36AB5000000001C690000CF03F25671573B469FFAF50F445A40C9 Adressaadid: Pille.Kullamaa@emta.ee, info@fin.ee, virge.aasa@fin.ee, marika.toim-moktefi@mfa.ee, eelo@mfa.ee, diana.rammul@agri.ee, katrin.tuula@agri.ee, margit.rum@agri.ee, lotta.otsepp@mfa.ee, eelo@mfa.ee V�lisministeeriumis registreeritud: 15.3-3/2026/598 Kohtuasja number: C-1090/26 Vastuse kuup�ev: 20.11.2026 Staadium: Uus menetlus M�rks�nad: diskrimineerivad maksus�tted; koostisosad; maksustamine; tollimaksuga samav��rne maks; ?okolaadi- ja kondiitritooted �iguslikud vormid: ELTL artikkel 110; ELTL artikkel 30 Dokumentidega on v�imalik tutvuda EELO keskkonnas aadressil https://eelo.mfa.ee/eelotsus_vaata.php?id=9114 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