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
5254
Submission date and time
01.12.2015 16:30:00
Content of announcement in Estonian
Title
Halduskohtu otsus Tallinna reklaamimaksu tagastusnõude osas
Message
Tallinna Kaubamaja Grupp AS avaldas 25.08.2014 börsiteate reklaamimaksu
tagastusnõuete esitamise kohta. 11.02.2015 ja 21.05.2015 teavitasime kohtu
otsustest Pärnus ja Tartus tasutud reklaamimaksu osas. 30.11.2015 tehti
teatavaks ka otsus Tallinnas tasutud reklaamimaksu tagastusnõude osas. Tallinna
Halduskohus jättis rahuldamata Tallinna Kaubamaja Grupp AS tütarettevõtete
kaebuse Tallinna Linnavalitsuse maksuotsuste peale, millega keelduti perioodil
1. juuni 2011 kuni 1. juuli 2014 tasutud reklaamimaksu tagastamisest.
Tallinna Halduskohus leidis, et kuigi Riigikohtu praktika näeb ette, et kõik
avalik-õiguslike rahaliste kohustuste olulised elemendid peavad olema
sätestatud seaduses, ei saa seda seisukohta siiski kohalikele maksudele
laiendada. Reklaamimaksu alase õigussuhte elemendid ei pea kohtu hinnangul
olema seaduses kindlaks määratud, kuna põhiseadus näeb kohalikule
omavalitsusele ette õiguse seaduse alusel kehtestada ja koguda makse. Tallinna
Kaubamaja Grupp AS tütarettevõtted kavatsevad kohtuotsuse edasi kaevata.
Raul Puusepp
Juhatuse esimees
Tel 731 5000
Content of announcement in English
Title
Decision of the Administrative Court on the advertisement-tax refund claim in Tallinn
Message
On 25 August 2014, Tallinna Kaubamaja Grupp AS published a stock exchange
release on the claims for the advertisement tax refund. On 11 February 2015 and
21 May 2015, we announced the court’s judgements on the advertisement tax paid
in Pärnu and Tartu. On 30 November 2015, the court also communicated the
judgement on the claim for refund of the advertisement tax paid in Tallinn. The
Tallinn Administrative Court dismissed the appeal of the subsidiaries of
Tallinna Kaubamaja Grupp AS against the notice of assessment of the Tallinn
City Government refusing to refund the advertisement tax paid during the period
of 1 June 2011 to 1 July 2014.
The Tallinn Administrative Court arrived at a decision that, although the
judicial practice of the Supreme Court of Estonia provides that all important
elements of public financial obligations must be established by law, this
position cannot be extended to local taxes. The court considers that the
elements of the legal relationship related to the advertisement tax must not be
established by law, since the Constitution provides local governments with the
right to levy and collect taxes on the basis of the law. The subsidiaries of
Tallinna Kaubamaja Grupp AS intend to appeal the judgment.
Raul Puusepp
Chairman of the Management Board
Phone: +372 731 5000