Received: from AS9PR06CA0345.eurprd06.prod.outlook.com (2603:10a6:20b:466::7) by AMBPR02MB12371.eurprd02.prod.outlook.com (2603:10a6:20b:77a::19) with Microsoft SMTP Server (version=TLS1_2, cipher=TLS_ECDHE_RSA_WITH_AES_256_GCM_SHA384) id 15.21.92.7; Tue, 2 Jun 2026 07:36:07 +0000 Received: from AM4PEPF00025F98.EURPRD83.prod.outlook.com (2603:10a6:20b:466:cafe::2f) by AS9PR06CA0345.outlook.office365.com (2603:10a6:20b:466::7) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.71.16 via Frontend Transport; Tue, 2 Jun 2026 07:36:07 +0000 Received: from mail1.rit.ee (213.184.53.4) by AM4PEPF00025F98.mail.protection.outlook.com (10.167.16.7) with Microsoft SMTP Server (version=TLS1_3, cipher=TLS_AES_256_GCM_SHA384) id 15.21.92.0 via Frontend Transport; Tue, 2 Jun 2026 07:36:06 +0000 Received: from AMBPR02MB12371.eurprd02.prod.outlook.com (2603:10a6:20b:77a::19) by AS8PR02MB7159.eurprd02.prod.outlook.com with HTTPS; Tue, 2 Jun 2026 07:36:09 +0000 From: "Risto Uustal" To: "Justiits- ja Digiministeerium" Subject: =?windows-1257?Q?Direktiivi_2024/2810_=FClev=F5tmise_eeln=F5u?= Date: Tue, 2 Jun 2026 10:36:05 +0300 Keywords: Ly Message-ID: MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_NextPart_000_0042_01DCF27C.D7362A70" X-Mailer: Microsoft Outlook 16.0 Thread-Index: AQGPBERXzyG370KnFcnYMr2I6RZcIQ== Authentication-Results: spf=pass (sender IP is 213.184.53.4) smtp.mailfrom=riigikohus.ee; dkim=pass (signature was verified) header.d=riigikohus.ee;dmarc=pass action=none header.from=riigikohus.ee;compauth=pass reason=100 X-CSE-ConnectionGUID: pl845haNTwqG4RKVQFi3RA== X-CSE-MsgGUID: 58IC5WxlRzGXU44XUwU2Bg== X-IronPort-AV: E=Sophos;i="6.24,182,1774303200"; d="scan'208,217";a="71142076" X-Amp-Result: SKIPPED(no attachment in message) X-Amp-File-Uploaded: False X-MS-Has-Attach: X-MS-TNEF-Correlator: x-ms-traffictypediagnostic: AM4PEPF00025F98:EE_|AMBPR02MB12371:EE_|AS8PR02MB7159:EE_ X-MS-Office365-Filtering-Correlation-Id: ad476b57-68df-4743-95a7-08dec0799bad X-MS-Exchange-Transport-CrossTenantHeadersStamped: AMBPR02MB12371 X-MS-Exchange-Organization-ExpirationStartTime: 02 Jun 2026 07:36:06.8609 (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: ad476b57-68df-4743-95a7-08dec0799bad X-EOPAttributedMessage: 0 X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0 X-MS-Exchange-Organization-MessageDirectionality: Incoming X-MS-PublicTrafficType: Email X-MS-Exchange-Organization-AuthSource: AM4PEPF00025F98.EURPRD83.prod.outlook.com X-MS-Exchange-Organization-AuthAs: Anonymous X-MS-Exchange-AtpMessageProperties: SA|SL X-DisclaimerOO: 1 X-MS-Exchange-Organization-SCL: -1 X-Microsoft-Antispam: BCL:0;ARA:13230040|82310400026|55112099003|8096899003|18003699003|19002099003|11063799006|56012099006|16102099003|5063699009; 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)(82310400026)(55112099003)(8096899003)(18003699003)(19002099003)(11063799006)(56012099006)(16102099003)(5063699009);DIR:INB; X-MS-Exchange-CrossTenant-OriginalArrivalTime: 02 Jun 2026 07:36:06.7479 (UTC) X-MS-Exchange-CrossTenant-Network-Message-Id: ad476b57-68df-4743-95a7-08dec0799bad X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2 X-MS-Exchange-CrossTenant-AuthSource: AM4PEPF00025F98.EURPRD83.prod.outlook.com X-MS-Exchange-CrossTenant-AuthAs: Anonymous X-MS-Exchange-CrossTenant-FromEntityHeader: Internet X-MS-Exchange-Transport-EndToEndLatency: 00:00:02.3615827 X-MS-Exchange-Processed-By-BccFoldering: 15.21.0071.015 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?LlM78mNcQT/ZcKOOtHdEFfcukHBfI4zmPE6C+bCeDNdSCvmfsLtTlgRAEjQl?= =?us-ascii?Q?F/nXbYwdg3Kb5NO/7u4CujvpLdVT1ln8kXB6z+KzxNx8rBH1QcrOKeXWWiyR?= =?us-ascii?Q?GmqpCoAS4Rk6NGbIUkFqZd4DukpAiAwYNzHPC6qFx/tPNQ2bbjjN7uRouOT4?= =?us-ascii?Q?6hHRwhG5xs4qZeS/tQ9GHxDj8O7ZYz04Q3Jy+Imyemg3ofTznyYFHZ05f5oY?= =?us-ascii?Q?zzxD4dFx3wG/WpDDK7itxLBXZveyRGV2x1GxTKVgG5ps01WM/DfrbJU3ay1Q?= =?us-ascii?Q?+mIMK0/zdaySt0qszQWxRIXS5ZxyJ6sJ4mwFy8a+fe41m9wGZEQLDvpGM4Cd?= =?us-ascii?Q?aeHXQzxSGXj674vfwbJMfhnlRAxyXrjrrFkdx2Uo866qqDQFvHMO4xjdabSf?= =?us-ascii?Q?EhegJxk6T1QuepgY3uO+lOnzC2EIzO9nnj+0kHAu8/GXHLtK+AOf2nR1cckK?= =?us-ascii?Q?4aYL8rAeY03bwzCKcvUXqxQgZMQgD0SUwZjlnFlK0DRIbkxQiO6Em6pGdNBE?= =?us-ascii?Q?o+Ui88JdqLcwRQwfLIZ7db42zbidmyS95Bcs7S+YaYhj0e8ga9ey3ELD4Cy3?= =?us-ascii?Q?CGLQxlk3I36ly8tWhIKJlrSnf0rKc6dmH405BoY9xH6WzGsTA4MUwk4zuL7r?= =?us-ascii?Q?Y6F0dUw2jAFIU+quoceAV2luscZ24XMFSVueXVIRX9Eih6rNeFT+HH5c/LWr?= =?us-ascii?Q?7Vmndu4UyaBNj0NJBmAr1SVoGOWl+S+lfBSWw/QKwAbAXzDVnUd W/H/N2uVQ?= =?us-ascii?Q?n0MJunyfootFyU8l1TRFAlh6PfN14Y2nl4xF3tcd5tZrmOL5fXM1sdG4UJjz?= =?us-ascii?Q?55ef8lAdIEffSuMrPdGebvZkEaEX4mW3o9GOZfGUdiB0j1f42X0s+6mUunkZ?= =?us-ascii?Q?xz4BlEomNmb2BUIenocV64SFs4+8/5AU/HjcLyD8dojkan01AlDoWv4kuQ70?= =?us-ascii?Q?FfXggw8Juy2CEI1mulwRIqoJGwlLAhu+6CoItRewjg+BZ4wtbhHRkreeFXR3?= =?us-ascii?Q?OOcjdgYJyOApE11lc/AKjYtY6/i/s770BQueTiJ0lVft2mfI0hx0c6tntshE?= =?us-ascii?Q?tzlZmSTLFyjkbqHE8sy4TqvQbQWMnKjl+nGYZJ7fl/nz+dSuaaIssogpdd5h?= =?us-ascii?Q?FWWJpNsmu1FolbAA8xDpeuMuTeIBsQ36/QzeNrNmYMI01ze/WxD9FhrTC3zT?= =?us-ascii?Q?e5vcasJvmCNl8wS56fHpWLESU4ggcdanOHLK5+6OfrI9qhHdfJ9LNyhSbFiO?= =?us-ascii?Q?d6adn8vHo26j2Z05s6afXurW68n/EcbP92LJ7dEMYRbs8oiADGcIG57CWqAj?= =?us-ascii?Q?V8NhoDZxcC+DGAtTQ6Gv8dWrr02ihPgyrtfH5NSZlWr51MFKcy7RPaYbzRY5?= =?us-ascii?Q?5BsfhyWtiwxA6YjxOwhhiVBkXT8CM9J75l0gFoZXLIxC/75nIVpMmMtIKNWF?= =?us-ascii?Q?ZWBA5OAylCioo1kSTUb5wnb7SeYpJs3l8ZB/I11IGGI0mOASisaxgl/2ioyh?= =?us-ascii?Q?OC97lCAiEW3chxoNt/dVS6mgG2tS9pysZockW DGwO7CGOYa+4jbB7hQJGkLj?= =?us-ascii?Q?hnJA1htYXJi/i1DuQ0NCmWVEoAyycbBOAs0Ft9j0dFNfuHdr/dd/rAtU1HMF?= =?us-ascii?Q?3j8YkCHbMWstEOce9OiXbmQQF5YWWTkzYyqIrGySuxAMaUlVYEHgfBDTLST7?= =?us-ascii?Q?8mUGtrBX4uSZAe+2spRQJcQO7FbvnzKy1EHNZrxYNihwPx8IxQxrWwGUOIli?= =?us-ascii?Q?M75IfosHxOYI2p5QV7zZey6KUSjdtmkJ/F5ZMDv0rKK209keBa/aXzwSBjaP?= =?us-ascii?Q?voQGqREgNH9XioHZFHjZPE2QIyzUm850H9Fewl7JANsvdyXKw2kFZKX8WYnC?= =?us-ascii?Q?vtV1FCjJDz++vprcgHzQH2m0Vw6OGvAOCnO5MCbEeyIGLOmLxCvoS9CJPhX9?= =?us-ascii?Q?E7lXAOkC6qeDJ5mBqXmSnHG5hYTS3vJ2NbaBCIwK6Yn8FzhSa04xjCbGipvv?= =?us-ascii?Q?52YgiPRT+Bu9JHHaBt4tTECoLZr5hByVvz8hMR6KxEq8Rrj+UmkM4PglISzN?= =?us-ascii?Q?YIK3/Lf24xVne5dsw5fY9Nd6Xz52wGnQogbiWaJJ0KIdK79gYspzWzUPt4xR?= =?us-ascii?Q?DDrdTwng99kmPzH01cAqoAkJAsvz10y7m//rBTCaUk0TbOqW18cWNd92gs/r?= =?us-ascii?Q?bkEYfmP0kP/w04c8asKCY4DppAr7ravG0P2eLAUwcZWCEfiwzVWztYd4LyOu?= =?us-ascii?Q?moOqU8JcoOucAMYZeY7EQF2QT2hil+B8/ifQZjfUz1EtRtXOgttVUqFyupWz?= =?us-ascii?Q?e5/GbNrI0UEVbVHb4EV+NUF p3yuFCr+kQbbfxsh73uiyM/8c5rwqL+MXMREk?= =?us-ascii?Q?Ojqxc5MQVGMjanMWRBRpNSVKgX1ZtdN/tbf0hhmDtZ5qTbHHZU/IKQ6vqXZQ?= =?us-ascii?Q?IgJyHN1X1WDWmXfmZ1kylLzhIPFQVpygBN2VQnBNsmzaCH5C4EFNzfj3cRj7?= =?us-ascii?Q?PZDk6EpTvp8pLgBazlkRsrdpjDjTt6o9UPBUlUPSx0IRfrUlkDidSVA4sGC+?= =?us-ascii?Q?iex4uecZjjHpPKXMXW8RGD5YY9RUL3nMDuFe15wco55BneizBqr/MxJZfEh9?= =?us-ascii?Q?U2i1yMyeb9tacJal9T1qouD3hsgj0TOzkAegKhCaziILmzZMWQT2RosB0yMz?= =?us-ascii?Q?OfKIJLbc6RY3DF+NaLaOzFnAAFT10Wsm6IG29P2GNP2C+wp0EQmgd2lP4lGY?= =?us-ascii?Q?LifvFyKwgrayzRv0f0qb7BgyjZ9I4FHFvTVYUxxTS6r51fT14xzM907UG8ps?= =?us-ascii?Q?yxBZ6zhv0ym7FNOnHTVEQPH04ZHnJZb8tALxRw6KXVRbKJ+cy4CJrtga3I87?= =?us-ascii?Q?xi7i9w/mJ4gCrt76ZoFgI2CNlmiYm5iZ4g2XPiYIrjeRhyeMcHIvy4UQAeg5?= =?us-ascii?Q?4MAWNtfLXO4sCOLCiLnWf+/qsYBMI3zIbfp12SG7pTALpxHiQgL+6auPWkLA?= =?us-ascii?Q?6fPb1AbTC/vq7WkZBKP/h2swkbU58sea94zMq6rQ5I/0RN4WmZSN8cXVesWb?= =?us-ascii?Q?oguivkO2RBlGenj6BJVgqudM5bDQ6vLQwFguYJ9tKb/aMGqC1HizX+/pLalE?= =?us-ascii?Q?zJE+idAYf Ph5hX1zg0KdAXCdKxZrPOxYNZ+xLxahPRb25JxzMWj8+Vszb39K?= =?us-ascii?Q?aDKlQksuXDhYt50i90sokaCAqljK+TQQhI5cVGswkVA2bwLIvVsrQptcPGbl?= =?us-ascii?Q?lkQXID+cALJTXyso3JaJP8tDwW7XCjq/N/XRM1q9Oo4PVaK54Ai/tulQd5Wq?= =?us-ascii?Q?xFKy+z4yx4knBi0tvF4bArVI?= Content-Language: et received-spf: None (mail1.rit.ee: no sender authenticity information available from domain of postmaster@mx.riigikohus.ee) identity=helo; client-ip=193.40.27.6; receiver=mail1.rit.ee; envelope-from="prvs=161374a749=Risto.Uustal@riigikohus.ee"; x-sender="postmaster@mx.riigikohus.ee"; x-conformance=spf_only x-ms-exchange-organization-originalclientipaddress: 213.184.53.4 x-ms-exchange-organization-originalserveripaddress: 10.167.16.7 dkim-signature: v=1; a=rsa-sha256; q=dns/txt; d=riigikohus.ee; s=email; c=relaxed/relaxed; h=from:to:subject:date:message-id:content-type:mime-version; bh=ewVwT3HGKerYnnL3GQ3GN84LcOggOHVAJ6PP3DG2A/Q=; b=pPApXVzqKebdpCPIuMR0Qiq8div8WFs0ca44XAQWo/J76X5MbudK4ZSYUZB7D2GWix2JtuhfnxJZ ak/fiRKtjxg6cORp4QkvYch9Z5fnb96NJqJ142yc2/zihHlwl/PMrNKMaOFnVN/SpOUkJgmAvDPd A6M4Mg/1i6wiekahfwAyMunknNS4QvZp9XCH+/vomy5nkndtAH0SmPBLgCv3Sh86bDespo2n5aKE qq5bT6VJ/pnYR+76OCr3Qlpol1+8ppsPExt80kM8AB52cKolQ9ukmfFlFuYr8F85Mb0zwX6PlBcK /BT+Bw8EUP6ArkjPcSQsMa8qagfNRHYrNzhsQg== acceptlanguage: et-EE, en-US X-OlkEid: 00000000FC1834FAF41D2B43ACA0C58723EDBCD2070034AD76187591974DBF6C4F76951C873A0100020000000000A690E97A2DDFDC40A773BCAB94F55E7D000000001CB000002538C32427FFCD41AE4A9627596650FA X-FEAS-BEC-Info: WlpIGw0aAQkEARIJHAEHBlJSCRoLAAEeDUhZUEhYSFhIWUhZXkguLT4lWFlYWFhYWlhcUFpbSFpeSDoBGxwHRj0dGxwJBCgaAQEPAQMHAB0bRg0NSFlIWV5IAQYOBygCHRscDAEPAUYNDUhYSFpIWVtIWVFaRlleUEZaX0ZcUUhQSFhIWEhZSFhIWEhYSFleSAEGDgcoAh0bHAwBDwFGDQ1IWA== X-FEAS-Client-IP: 192.168.27.49 This is a multipart message in MIME format. ------=_NextPart_000_0042_01DCF27C.D7362A70 Content-Type: text/plain; charset="windows-1257" Content-Transfer-Encoding: 8bit Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga. Tundmatu saatja korral palume linke ja faile mitte avada. Tere! Täname võimaluse eest avaldada arvamust raamatupidamise seaduse, väärtpaberituru seaduse ja äriseadustiku muutmise seaduse eelnõule. Riigikohus võtab selle teadmiseks ja ei soovi avaldada arvamust eelpool nimetatud eelnõu kohta. Lugupidamisega Risto Uustal Riigikohtu õigusteabe- ja koolitusosakonna nõunik ------=_NextPart_000_0042_01DCF27C.D7362A70 Content-Type: text/html; charset="windows-1257" Content-Transfer-Encoding: quoted-printable

T=E4helepanu! Tegemist on v=E4lisv=F5rgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte = avada.

Ter= e!

 

T=E4= name v=F5imaluse eest avaldada arvamust raamatupidamise seaduse, = v=E4=E4rtpaberituru seaduse ja =E4riseadustiku muutmise seaduse = eeln=F5ule.

 

Rii= gikohus v=F5tab selle teadmiseks ja ei soovi avaldada arvamust eelpool = nimetatud eeln=F5u kohta.

 

Lug= upidamisega

 

Ris= to Uustal

Rii= gikohtu =F5igusteabe- ja koolitusosakonna n=F5unik

------=_NextPart_000_0042_01DCF27C.D7362A70--