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3-25-296/4 AI generated

Tax authority's request for security measures against a company was dismissed due to lack of sufficient grounds.

Case Number 3-25-296/4
Court / Authority
Jurisdiction Estonia (EE)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tax and Customs Board dismissed the Tax and Customs Authority's request for security measures against X OÜ. The Authority argued that the company's financial situation required immediate protective actions to secure tax claims. The court found the Authority failed to demonstrate sufficient grounds for such measures, resulting in the rejection of the application.

Legislator headnote

AI generated

s. 100a MHT; The Tax and Customs Authority must demonstrate sufficient grounds and necessity before requesting security measures against a taxpayer, and such measures are not granted if the threshold is not met.

Keywords

AI generated
security measures tax authority taxpayer protection sufficient grounds administrative enforcement financial status protective action

Cited Legislation

AI generated
s. 100a MHT

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Full text

K O H T U M Ä Ä R U S

Kohus

Tallinna Halduskohus

Kohtunik

Maret Hallikma

Määruse tegemise aeg ja koht

13.02.2025, Tallinn

Haldusasja number

3-25-296

Haldusasi

Maksu- ja Tolliameti taotlus X OÜ suhtes täitmist

tagavate toimingute sooritamiseks

Menetlusosalised

Taotleja – Maksu- ja Tolliamet, volitatud esindaja

Kaja Lattik

Isik, kelle suhtes taotletakse loa andmist – X OÜ

(registrikood XXXXXXX)

Asja läbivaatamise vorm

Lihtmenetlus

RESOLUTSIOON

Jätta rahuldamata Maksu- ja Tolliameti 05.02.2025 taotlus haldustoiminguks loa

andmiseks.

EDASIKAEBAMISE KORD JA SELGITUSED

Määruse peale võib esitada määruskaebuse Tallinna Ringkonnakohtule 15 päeva jooksul

määruse kättetoimetamisest arvates.

Kohus toimetab määruse kätte Maksu- ja Tolliametile,

(allkirjastatud digitaalselt)

Maret Hallikma