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>,
	<eelo@mfa.ee>
Subject: C-702/26
Date: Tue, 11 Aug 2026 14:55:50 +0300
Message-ID: <202608111155.67BBtoT2008111@eelo-host.mfa.ee>
MIME-Version: 1.0
Content-Type: text/plain;
	charset="utf-8"
Content-Transfer-Encoding: 8bit
Thread-Index: AQGJniSMHihWzBLiSK8SmSuszCGbdg==
X-MS-Exchange-Transport-CrossTenantHeadersStamped: GVXPR02MB8256
X-MS-Exchange-Organization-ExpirationStartTime: 11 Aug 2026 11:55:53.0516
 (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: 5de2a5f9-15e0-4e1c-0d59-08def79f7eb0
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: AMS0EPF000001AF.eurprd05.prod.outlook.com
X-MS-Exchange-Organization-AuthAs: Anonymous
X-MS-Exchange-AtpMessageProperties: SA|SL
X-MS-Exchange-Organization-SCL: -1
X-Microsoft-Antispam: BCL:0;ARA:13230040|82310400026|13003099007|18003699003|16102099003|11063799006|10067099003|5063699009|19002099009|55112099003|57112099003;
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)(13003099007)(18003699003)(16102099003)(11063799006)(10067099003)(5063699009)(19002099009)(55112099003)(57112099003);DIR:INB;
X-MS-Exchange-CrossTenant-OriginalArrivalTime: 11 Aug 2026 11:55:52.8102
 (UTC)
X-MS-Exchange-CrossTenant-Network-Message-Id: 5de2a5f9-15e0-4e1c-0d59-08def79f7eb0
X-MS-Exchange-CrossTenant-Id: 8fe098d2-428d-4bd4-9803-7195fe96f0e2
X-MS-Exchange-CrossTenant-AuthSource: AMS0EPF000001AF.eurprd05.prod.outlook.com
X-MS-Exchange-CrossTenant-AuthAs: Anonymous
X-MS-Exchange-CrossTenant-FromEntityHeader: Internet
X-MS-Exchange-Transport-EndToEndLatency: 00:00:06.2925841
X-MS-Exchange-Processed-By-BccFoldering: 15.21.0292.011
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?hPmyoKjkvNZCemYcn6zO1qgAca8abEefpbOx1Y0SoBo8sK61/DhAhQSZm7d3?=
 =?us-ascii?Q?V6n0LNhc2OuNoQwa/hxm+/3E0r7Zvwf9WgWHgdPn1/B+v/refqo2xpXqSO6W?=
 =?us-ascii?Q?WLSkH0VA8CfWPRmG+9z8q5kco1NdGunUDorXrMTuzh6oC0kECURJ5c0j0oRo?=
 =?us-ascii?Q?nGqJ09mknB4AbV+RYPXQipp0OkhKwn8SOdyyeEBl0p0lHiYdM7RS9vvBAkNi?=
 =?us-ascii?Q?xFxvuIdGCGnzcXuMhuOR5toLpslf4a+FIWJaY3EX6fglUCfQEnqSBDn1nkKq?=
 =?us-ascii?Q?gZ55+Jd2bXO88GAhw01wFS/7ierkffdKtPUZ6UrCjYa1GyMXE9mEDNEa2x6s?=
 =?us-ascii?Q?HDO34sYiCMoNWRM0/kQ2xhXCkgeaQfjB1UsKr6vS0JjUHNe8Nu9NP+4xgTqa?=
 =?us-ascii?Q?Z/Upi3zAAn0ZTZitGGYVDOfYYsw9SDDX0ldqnRYaWNRMtRNiZFSZtrnnYi0U?=
 =?us-ascii?Q?ueQIo221dNl8da9YP4MzZfB5PkDMM1g34MhH0idkX/ohGzXP4SqhN1SuSaGv?=
 =?us-ascii?Q?vwf4DVROJivkLm8pm+9A8BePDcAchFJY7CyRsuQtnBnXU0oXPJf37ZTtBrtV?=
 =?us-ascii?Q?u3o3g8KB/WoEI5P/iqsl/C78pEpU/y6mW5KbDKxrSw43EvPEbr4HEa8bpcKE?=
 =?us-ascii?Q?8xv71eJCFBjWqlPtMQQBS+LPP1oJCW9gU7HcXZTCAQXLRTpyY+pW/D0EYGRM?=
 =?us-ascii?Q?nXqkul/Jw6q7uSrP3w+jltVGU1DB1+3NeY2u/L6flUJMGSvKfrl
	fBm/v7QH2?=
 =?us-ascii?Q?yjB3fXkQammHIdQxeQdKNM1QjEGGmidiX4znlmxLpLQ4ZXnQa1tSoW8eBUro?=
 =?us-ascii?Q?F9qjr00dCi1lapQ12+9JAj4R7Jxc5koWckjQ97Rkns9DCU1xQQCYwGCAbhBI?=
 =?us-ascii?Q?Wmubz7W9ELl5N59+ryZ93TCI9gC8NSRbN5/VVdUximsG2TfiiAhE0sVL4EP7?=
 =?us-ascii?Q?9WyGkUfXidYNMbZYkTE8MXiyoO7G01suukAg5vPDzmgHVfIOl7sHK2CGkji/?=
 =?us-ascii?Q?5avey95QTckJ4mQBGeR9hjZeU5t5aYXYrwleu1au3zeeLOR2vw5bXR4st0al?=
 =?us-ascii?Q?llDocBDoT7aLEuxp/fV8E6MmsVH9Z3nThvckGQzC210QcZ4YgUfOsA5NR8/e?=
 =?us-ascii?Q?/vcYv7q8WiS3ct0vr9Hha2ISnNwJQNNvtDPePPOnysNxdJGjJnXqs5MyCr3q?=
 =?us-ascii?Q?WSKaM+KGiEk07X6L8wkI+p5iu8iv12x6SmWLkjzjT4gdmufSa8OxIoTgOJAM?=
 =?us-ascii?Q?akwFio9xSGVKaiTTssUwNX8AN+njEp+CHFPbPKgki7jxKyG5EpAB9OuIooOJ?=
 =?us-ascii?Q?eLqdnijmf7NOVQtlsR7tRok3WsmvWaLw1v6NJ/E+fATRE7DMyqvEV9leNS1w?=
 =?us-ascii?Q?oeH4J6rIOfYZSv81HQnncP3bA4EpcjJJnqM054W5JGHcjtF50HyCsvxlN/cM?=
 =?us-ascii?Q?BHirVK/U5+MY4A3dz1/fc/8kjlhjGB0bqrSaw5kMH7XtGqOD1pGI8qw14+67?=
 =?us-ascii?Q?jeCtlZciJH3eVjxUzSqackHOJx31aGogoZ63I
	zelBIvDjmpSuBpxad+0hP6U?=
 =?us-ascii?Q?d73DICLZAwqhAvbGXRF4g0AkcdliZSOSzsy2E5NEiuMbEZ7FMWJoVVQVFyqX?=
 =?us-ascii?Q?hZqP83M5x9xR7HhZQW1VWnv39/+0jy7w/TsOQLFWLZ5nXEAaqB8OYzeHRwsY?=
 =?us-ascii?Q?58LL1xm5CWU0gSg0wjXYCml44MFUoOgezEA03hpFdn4/jIPz0l5bvdOryaOy?=
 =?us-ascii?Q?cc5bG9TRObknY3BJHMiPxV3CL7JmCwt6YRpQp/tnFNiFwV8MTVhwI/sfT/Gt?=
 =?us-ascii?Q?Uzx+i45yNJlDBxpLHOsS71M2hTtuqaPmuJBqJIctKM5k+OKMfKFwTDbP0/pg?=
 =?us-ascii?Q?lClgqiEnqv5gbDBclAm4lIiIza6UEgSoueeRrCS+iGBLHotSDtD4qx9sxYM7?=
 =?us-ascii?Q?/sYa1dG0T7d84Y8sJD5Mpw6EdX3UJg9XxT+q0RXzMEiILfuOW/3cNJAcjxnX?=
 =?us-ascii?Q?sLm4RBW/kP2ubdTqygsnqjUO1oR2Ns4VWdx+bY30AA9t4eZOY9ZgOVl8J/+U?=
 =?us-ascii?Q?yuEiFcv1dr8h1EdsFQaisx9ZhMBNE08jiS5HxEu12EwA5dQLmqhPzMndCmJu?=
 =?us-ascii?Q?rWD7GPRITYTUb9PvmM4fRzlRgHVgyIHGOYKkY6to7R9N4d9i5gTnYfgRh6tf?=
 =?us-ascii?Q?/lXTQkBR5Qf/QOg8wy3j32pRUrknosLRvMHnLlVb926YA2DZvHdpbxSr6cP4?=
 =?us-ascii?Q?RB+hIw0cl/XobVHeOovqBRgAvxpnN9u531cb99Y0GVe5rWF57dzV2oAr4rAT?=
 =?us-ascii?Q?4fs0reevjlLqTjrzl0oLuRD
	Y9vUbCOAznjUUtsCw/2A26N70kNjD7f0eS31S?=
 =?us-ascii?Q?FSb5YxCV61Yu7WGj7ZUQ2Q1I77Z5fB/Q5PY4NeF6jqCv+kOJuVoBcPTm9Vnz?=
 =?us-ascii?Q?/S0uEnm5FZZ3iyHbFJj9SqoYisBFQChqLug2o5OSOe1OggPI2v96IQbb9wTj?=
 =?us-ascii?Q?bBQFMCgZfrVr6UGp7gEEHtHCIQmhxVT6vndrlk2gE0fK1XW60FSz0cX6+AGh?=
 =?us-ascii?Q?oBdkJ+34M0mPsdUtOy4D01/8iexgELLDtA+KRmxTnsgX/26IPYi0v+R/EBTG?=
 =?us-ascii?Q?7d+VdWoORCi7fKjJ8wmTsY+fFJmVYv8mBpwDuUfaPR9r?=
Content-Language: en-us
x-ms-exchange-organization-originalclientipaddress: 213.184.59.150
x-ms-exchange-organization-originalserveripaddress: 10.167.16.155
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=16905dd9ad=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=YTIS2FJJaBM67/P9XpXGWGOMrFl7Gzh9HVc4d4FPEiU=; b=FG43YX+0mPnc2OAsRmXm2jHebc/kne1X/qbibr7/gHHeeh9LdOLdMRAUL59AQ+ojt4oO6qaNJmU6	asmbHYhJiI56jc0By/YVfatCh9aYgXG/EmfwoasqlsnFcF00o1Mh3jcxd/1PiLvGOQ6dKg33Xtim	4tSIOoaOZBDb3BOmdUSFPgsDbiuQhbdabe958vk0qvqz1W84XafjMt4dm0pS101DNNT/OlXDUf8F	OALn3b/BMJ956utG4mIBCPZbLBkS2SKjbq0F8cIsmC2uo6cGBX42GKZ3n986EdZJjjBGWmW2hU2f	lgKwC4zZB4w+FWFYt4U/kH2EtVaUytSSeW5pQg==
X-OlkEid: 000000001988855259D6ED42901E245C1653462B070034AD76187591974DBF6C4F76951C873A0100020000000000710702BE1E910F45A76421A785AB30BA000000001AA3000009A29842FED95D4E9D74C624932F16A6
X-Authentication-Warning: eelo-host.mfa.ee: www-data set sender to eelo@mfa.ee using -f
X-FEAS-BEC-Info: WlpIGw0aAQkEARIJHAEHBlJSCRoLAAEeDUhZUEhYSFhIWkhZXkguLT4lWFpYWFhYWV1RWV1fSFhISFlZSA0NBAcoBQ4JRg0NSFlIWVlIDQ0EBygFDglGDQ1IWUhZSFlb
 SFlYRllYWEZZWlFGXlFIUEhYSFhIXEhYSFhIWEhZWUgNDQQHKAUOCUYNDUhZSFlZSAEGDgcoDgEGRg0NSFhIWlpIOAEEBA1GIx0EBAkFCQkoDQUcCUYNDUhYSFpaSD4N
 AQMHRiMHGAkFDQ0bKBwcAglGDQ1IWA==
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

Adressaadid: Pille.Kullamaa@emta.ee, info@fin.ee, virge.aasa@fin.ee, 
eelo@mfa.ee

V�lisministeeriumis registreeritud: 15.3-3/2026/427
Kohtuasja number: C-702/26
Vastuse kuup�ev: 25.08.2026
Staadium: Uus menetlus
M�rks�nad: k�ibemaks; mahaarvamise keeld; maksuhalduri tegevus; tulumaks; 
t�iendav maksukohustus
�iguslikud vormid: direktiiv 2006/112/E�; EL p�hi�iguste harta artikkel 47; 
EL p�hi�iguste harta artikkel 52

Dokumentidega on v�imalik tutvuda EELO keskkonnas aadressil
https://eelo.mfa.ee/eelotsus_vaata.php?id=8943

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