Market announcement
TKM Grupp AS
LEI code
529900785KF1K0EEW940
Size of the entity
Large group
Economic activities
Financial and Insurance Activities
Country of registered office
Estonia
General information
Categories
Other price sensitive information
Unique data record identifier
5013
Submission date and time
21.05.2015 16:00:00
Content of announcement in Estonian
Title
Tallinna Halduskohtu otsus Selver AS Pärnu reklaamimaksu tagastusnõude osas
Message
20.05.2015 jättis Tallinna Halduskohus (Pärnu kohtumaja) rahuldamata Tallinna
Kaubamaja Grupp AS tütarettevõtte Selver AS kaebuse Pärnu Linnavalitsuse otsuse
peale, millega keelduti perioodil 1. juuni 2011 kuni 1. juuli 2014 tasutud
reklaamimaksu tagastamisest summas 25 tuhat eurot.
Kaebus esitati põhjendusega, et reklaamimaksu regulatsioon on vastuolus
põhiseadusega ning Riigikohtu praktikaga, mis näevad ette, et kõik
avalik-õiguslike rahaliste kohustuste olulised elemendid peavad olema
sätestatud seaduses. Reklaamimaksu puhul aga olid mitmed olulised elemendid
nagu maksu määr ja selle arvestamise alused jäetud kohaliku omavalitsuse
kindlaks määrata. Tallinna Halduskohus leidis, et kuigi Riigikohtu praktika ja
seadus näevad ette, et kõik avalik-õiguslike rahaliste kohustuste olulised
elemendid peavad olema sätestatud seaduses, ei saa seda seisukohta siiski
kohalikele maksudele laiendada. Selver AS kavatseb kohtuotsuse edasi kaevata.
Raul Puusepp
Juhatuse esimees
Tel 731 5000
Content of announcement in English
Title
Decision of the Tallinn Administrative Court on the advertisement-tax refund claim of Selver AS in Pärnu
Message
On 20 May 2015, Tallinn Administrative Court (Pärnu division) denied the claim
of the subsidiary of Tallinna Kaubamaja Grupp AS (Selver AS) based on a
decision of the Pärnu City Government, which refused the refund of the
advertisement tax paid from 1 June 2011 to 1 July 2014 in the total amount of
25 thousand euros.
The claim was filed on the grounds that the regulation of the advertising tax
is inconsistent with the Constitution and the practice of the Supreme Court,
which prescribe that all important elements of public financial obligations
must be established by law. However, in the case of the advertisement tax,
several important elements, such as the tax rate and the calculation basis
thereof, had been left to be determined by the local government. Tallinna
Administrative Court found that in case of local taxes, the principle that
determination of their important elements should be covered by the law and may
not be delegated to the local government, is not applied. Selver AS intends to
appeal the judgement.
Raul Puusepp
Chairman of the Board
Phone: +372 731 5000