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>,
	<merili.kriisa@mfa.ee>,
	<eelo@mfa.ee>
Subject: C-203/25
Date: Wed, 3 Jun 2026 11:49:40 +0300
Message-ID: <202606030849.6538newP010761@eelo-host.mfa.ee>
MIME-Version: 1.0
Content-Type: text/plain;
	charset="utf-8"
Content-Transfer-Encoding: 8bit
Thread-Index: AQDx5hiXDMgd2oSrcv6EpbU3jtBpOg==
X-MS-Exchange-Organization-ExpirationStartTime: 03 Jun 2026 08:49:42.6703
 (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: eab2189a-0ce8-44bf-5fe5-08dec14d0e1e
X-EOPAttributedMessage: 0
X-EOPTenantAttributedMessage: 8fe098d2-428d-4bd4-9803-7195fe96f0e2:0
X-MS-Exchange-Organization-MessageDirectionality: Incoming
X-MS-PublicTrafficType: Email
X-MS-TrafficTypeDiagnostic: AM2PEPF0001C716:EE_|GV2PR02MB12409:EE_|AS8PR02MB10217:EE_
X-MS-Exchange-Organization-AuthSource: AM2PEPF0001C716.eurprd05.prod.outlook.com
X-MS-Exchange-Organization-AuthAs: Anonymous
X-MS-Office365-Filtering-Correlation-Id: eab2189a-0ce8-44bf-5fe5-08dec14d0e1e
X-MS-Exchange-AtpMessageProperties: SA|SL
X-MS-Exchange-Organization-SCL: -1
X-Microsoft-Antispam: BCL:0;ARA:13230040|82310400026|5063699009|11063799006|19002099003|16102099003|18003699003|55112099003|57112099003;
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)(5063699009)(11063799006)(19002099003)(16102099003)(18003699003)(55112099003)(57112099003);DIR:INB;
X-MS-Exchange-CrossTenant-OriginalArrivalTime: 03 Jun 2026 08:49:42.4372
 (UTC)
X-MS-Exchange-CrossTenant-Network-Message-Id: eab2189a-0ce8-44bf-5fe5-08dec14d0e1e
X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2
X-MS-Exchange-CrossTenant-AuthSource: AM2PEPF0001C716.eurprd05.prod.outlook.com
X-MS-Exchange-CrossTenant-AuthAs: Anonymous
X-MS-Exchange-CrossTenant-FromEntityHeader: Internet
X-MS-Exchange-Transport-CrossTenantHeadersStamped: GV2PR02MB12409
X-MS-Exchange-Transport-EndToEndLatency: 00:00:03.1714177
X-MS-Exchange-Processed-By-BccFoldering: 15.21.0092.005
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?QLXd6Qh1XJMT74TEyv3RQ3yjf+19S63BBUA1xYyjcE4idXZkoFSDSTtSCYEj?=
 =?us-ascii?Q?0gRjVykMx2dUhZRD16ySoqo2dT4Te6Zfg55Noa53A6yX3mt8+xjQhOgfd8VP?=
 =?us-ascii?Q?Y+v2tVtE8jHZkRsWkk3w42eWPcWDg2fYPKjObUYfVZZO9GQmjgGfCfnG3DXe?=
 =?us-ascii?Q?xANWVD7JS7Zcd7rSbrdooljyhHftF/HdyR5UZLsRkQ5+OVXcl9J2rBNRHPdQ?=
 =?us-ascii?Q?/Qfe2oyNsVfZUTPw2XyJLSCaywOhGfUJwHRLhG+TbTb/5lNdmJhFF5i2n10M?=
 =?us-ascii?Q?+ov0/z87rU4mR/n7wUy0OiscDulpXubGnw25xjFFmx7paF7ZD49BHVrZR/w0?=
 =?us-ascii?Q?EknGJHJYajX1WmhZxUdGGrOFyK9MYJuIikK5Hbi06KEYKoPHd3TXhuWD+5Bn?=
 =?us-ascii?Q?5WbFk2/ju4Y8aS4aY8EUToOLJ6f51eRC2FC4ZL62/tF2oBi5BPDcQ0ifDuDo?=
 =?us-ascii?Q?rxMeBIDG+OaIq1jkGh2XahDkZxnGEmxDNSqmZXLaVF0XAeKgCooBil6nCi7V?=
 =?us-ascii?Q?ow6ViLTw17XJTLqYvOKC4LAQrGSmi2uAHpZuLcxayCtYeatubNRSX+XWDppS?=
 =?us-ascii?Q?yp6HJpNbv+llFvrOnAp0Ym0aShrvnMoZ3KlKCUPDXH7dMB8UsvPJh5ZXLK3D?=
 =?us-ascii?Q?dAzeb/wXC++XqUdX19WhbEWdjF5iNVtDmAegZSENt2hFsU3C5ZzxXBPTwOvQ?=
 =?us-ascii?Q?0qIBBBjmv1DQ8Ctx8KqE2Rb0XyPB6Abs7+HvPIhTLVUWekWkmt4
	iSdJNoMNA?=
 =?us-ascii?Q?Xw9x67YWzqvJsNuN20260dFJn5VEv1YkSI1KeY6/D0FqybwTCTwbg0pVBdXE?=
 =?us-ascii?Q?ObcQmF+PfpfnsEEd4me9lU6sdJohG01hTuMSup8t3V8bF6MnUxJ5OunMEhsn?=
 =?us-ascii?Q?M8awMC3Zvz0miaT2uqLR4+hsL/3QY5uh/gWfMuSEkMzSqUENgWwIOqIVQBwU?=
 =?us-ascii?Q?YWilY+IEClkcEji64a2aaRD3eJ1/jBylOIBXdgBaowTs7++kD9UEW0mUt3N/?=
 =?us-ascii?Q?nhBeuKN8/kkdycQyJ54jYvD/uYuC/JVmaageynKS+awBDVqbTyB5WaSBH3O8?=
 =?us-ascii?Q?vytaKZhvS3+MTWtfkCIaW51duFw9obACiPB951IGsdEa82RbrWMOuNi4B4G/?=
 =?us-ascii?Q?xNi2BvjD2qQaEE04euGZO4L1pqsZZW612mW+gELgsGY0GShTUux+UbkUn5cP?=
 =?us-ascii?Q?wecThf5ArABh5gmvjT+KBO627e+sPViA2oxkDdq7Mes/Lz1cRWsEvmAGak0R?=
 =?us-ascii?Q?aa//vu2T/O6wy7M/VEYsAJN31seXkvQIqXF/PxfGAEkVH5qivWb0z2SMtfrW?=
 =?us-ascii?Q?iXAxF4peCShNPeVlrH19NpmmE6H7QoXtlbx51wolkEc1UHwQN+dO5k80lj9/?=
 =?us-ascii?Q?IXPb11Jglbo355/3ba0UA2YdAUR53LjGbhTysWhLC1LiNscp/sj05hDtTHyE?=
 =?us-ascii?Q?/4+n5yppnff4hA3kQ29iBfkqGKz8MGYNz0gE3ddGQbF9M4aKeU6fSJacECAw?=
 =?us-ascii?Q?7WJXgIGtYFsq5cV4LQ3vuJdb3AKvH1g7ZTp5V
	MzAaKnAbgXGj9WIb7URDhSj?=
 =?us-ascii?Q?6qzCgP4QFehvUrDPQEZIAUa5PU9+/Vmu1UFAbrr7ieJqrdv3ALqEmqfjJaRg?=
 =?us-ascii?Q?5UgIQLL5+qeveM1G06qdipbxhUFP/uFMagX/iqTpE1QAH1ASoQ6SlkN+g6CR?=
 =?us-ascii?Q?Lx2bHNeSu0qYhRYiBaweGux5cHWsznVKmHO4BKnFBoTnzZjZNA17G28RGx7T?=
 =?us-ascii?Q?eE/S376zRyQDBs3mAAs9fSVm6J99c8feZbtq5zEG+IwxoF3t2yj01g9guKh4?=
 =?us-ascii?Q?ozfLCSFgl+Sp+hGgQ4X1dMSkovhFB9kEFDEOTYcqkvS9jKuqXyzi81iOf2jo?=
 =?us-ascii?Q?+U/JegzUMlgIKDKnJ+Z4cv85CzR4P/T4eayoBsHYPg6ize/6N5wDN07VG3Vy?=
 =?us-ascii?Q?K6ESNLDItl6JBWqkM8Gu3fCePhBaBSRAMxFgWh4efs1sUsMcFy2MbohANRag?=
 =?us-ascii?Q?p1R+JfAggPTwJa+qVUeqYfWj8d9Y5pdKmpl1In3MGu2v+qcCPq+kuSGZ01IG?=
 =?us-ascii?Q?Hbi0sWB9LWXRQ5PbIWiXkZX2/T6FTXrPpCYk0KSbFc4LUPp/q9+ijuuspg3W?=
 =?us-ascii?Q?Arth/vv9gjClgrcYnbNi9izP8fjZTQfNbslsGT1ZNm2fVyoBTbMs9qDebdZ2?=
 =?us-ascii?Q?GuHzVlyVTkzkXFBoSqBbufvMnysfDDphrVeSKz4fUn+ZQLLjI4M1JpRyw9yD?=
 =?us-ascii?Q?sfBBZfaLjvVrnfNiFxyOWqXw8jtrHb2drNjNUao7+fR27ayRfAcwepD9NXxB?=
 =?us-ascii?Q?WgeJdjZqsCQWiV3JNs7QxLq
	a6QGs+ClJJzpjffzp3+7UuBOgMupGKJNuQkPM?=
 =?us-ascii?Q?4cNpvJx17jBqLeXwNZotRSAUcJBkna+tyrRDU8gxf0hadbTW8DTpPzcwz5ZC?=
 =?us-ascii?Q?Ah57pmIWm3iv9guW/3QWS50TpjerC4UI0fsgeJpIWtP1b8mPI6vjOpUKGG72?=
 =?us-ascii?Q?ZO21Tw5ZVxy6yABB6SrXrDeMU3hQC1mU8NRuEmgWRMLrc6NnTxpYrGc0ws0u?=
 =?us-ascii?Q?E4Q56jOXmfkYOVIz2YexogdpY43kpGD6JYVrrzIQ6AGn31tCPDt2HwNXIbKn?=
 =?us-ascii?Q?OfhQR8jLc0o3Eb+hlVU4jBEhebIXrpYeX7Sbvd1VMX5g5y2eaHoniHp3RTMN?=
 =?us-ascii?Q?4qfjcwr4Qenf0w3DPCEd1CCzV7K9jr8pWIp3KOds00aG5ufmxVzKdIWUNFYK?=
 =?us-ascii?Q?XkUpHHazg9XMRU20oUsuRtcPyXVjLWrIq322NSHsNnp8OBdsJWVqWJrVjOSA?=
 =?us-ascii?Q?ukj840DymwJNBIMNdgHcNEXXf7qlyKl9K5eF2RuRjxJs/tyoRQjWzwyD?=
Content-Language: en-us
x-ms-exchange-organization-originalclientipaddress: 213.184.53.4
x-ms-exchange-organization-originalserveripaddress: 10.167.16.186
received-spf: None (mail1.rit.ee: no sender authenticity  information available from domain of  postmaster@jupiter.vm.ee) identity=helo;  client-ip=213.184.49.23; receiver=mail1.rit.ee;  envelope-from="prvs=162131ea4a=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=qsOOXD2z6oy9efT9iE7KVnbc9YyPNq0a08u/0cKn1xk=; b=dHLLmp55G3QQq6e9jlOmRNza4QnuGaDblMpWF1OdA5Xe2kTERj/qe+OjXmKQlqhdyjUv/hMxao2x	KMLz1XQ9IaPp9yg4o9xZI83N7OrTCpzTapYKIh8tRNwuaDGCi5gBq09QEd6KRYkpJpDlcmagPYfK	E6TCYEEtxzvtB0Mk6YdgbOwRi886tM146+4p7ELUiePtuntBYEX7jCWGdjxZNw2tKFW8qiDzd9EJ	7jJsbB25gNfKXz0yFpN6vgaqhfOWqKlba4VcOEJJ9nsSx748q+FXRxL4sloUTSYA4g39CVTjGEU1	lar7vHxAlYtgGWRwclEhjCr+u4lSk131GUz9kw==
X-OlkEid: 000000001988855259D6ED42901E245C1653462B070034AD76187591974DBF6C4F76951C873A0100020000000000710702BE1E910F45A76421A785AB30BA0000000017880000F58A26C88E38544FA265B524A48F7007
X-Authentication-Warning: eelo-host.mfa.ee: www-data set sender to eelo@mfa.ee using -f
X-FE-Envelope-From: eelo@mfa.ee
X-FE-Hostname: jupiter.vm.ee

Adressaadid: Pille.Kullamaa@emta.ee, info@fin.ee, virge.aasa@fin.ee, 
merili.kriisa@mfa.ee, eelo@mfa.ee

V�lisministeeriumis registreeritud: 15.3-3/2025/194-4
Kohtuasja number: C-203/25
Staadium: Kohtujuristi ettepanek
M�rks�nad: dividendid; dividendide maksmine teises liikmesriigis asuvatele 
�ri�hingutele; dividendide maksustamine; eri liikmesriikide ema- ja 
t�tarettev�tjate �hine maksustamiss�steem; liikmesriikide vahel s�lmitud 
topeltmaksustamise v�ltimise leping
�iguslikud vormid: direktiiv 2011/96/EL; direktiiv (EL) 2015/121

Dokumentidega on v�imalik tutvuda EELO keskkonnas aadressil
https://eelo.mfa.ee/eelotsus_vaata.php?id=8135

EL �iguse b�roo
V�lisministeerium