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
5524
Submission date and time
10.05.2016 10:30:00
Content of announcement in Estonian
Title
Tallinna Kaubamaja Grupp AS tütarettevõtete müügimaksu tagastusnõuete menetlused
Message
Tallinna Kaubamaja Grupp AS avaldas 11.08.2014 börsiteate, milles teavitas, et
tema tütarettevõtjad taotlevad tagasi ajavahemikus 1. juuni 2010 kuni 31.
detsember 2011 Tallinnas makstud müügimaksu kogusummas 3,27 miljonit eurot.
Tallinna Halduskohus rahuldas Selver AS ja Kaubamaja AS kaebused Tallinna
Ettevõtlusameti maksuotsuste peale osaliselt, asudes seisukohale, et
maksuotsused tuleb tühistada osas, millega määrati müügimaks tehingutelt, mille
esemeks olid aktsiisikaubad (börsiteade 27.07.2015). Selver AS ja Kaubamaja AS
vaidlustasid halduskohtu otsuse ulatuses, milles kaebused jäeti rahuldamata
(mitteaktsiisikaubad). Halduskohtu otsuse vaidlustas algselt ka Tallinna linn
leides, et aktsiisikaupadelt oli müügimaksu kogumine seaduslik. Tänaseks on
Tallinna linn halduskohtu otsuse vaidlustamisest loobunud ning teinud uued
otsused, millega rahuldas Kaubamaja AS müügimaksu tagastusnõude
aktsiisikaupadelt kokku summas 21 tuhat eurot ja Selver AS kokku summas 297
tuhat eurot. Lisaks müügimaksu tagastamisele on Tallinna linn taotluse korral
kohustatud tasuma intressi üle 124 tuhande euro. Vaidlused seoses Kaubamaja AS
ja Selver AS müügimaksu tagastusnõuetega jätkuvad mitteaktsiisikaupade osas
Tallinna Ringkonnakohtus.
Tallinna Halduskohus jättis rahuldamata AS Viking Motors, AS TKM King ja OÜ TKM
Beauty Eesti kaebused Tallinna Ettevõtlusameti maksuotsuste peale, millega
keelduti müügimaksu tagastamisest kokku summas 210 tuhat eurot (börsiteade
01.04.2015). Tallinna Kaubamaja Grupp AS tütarettevõtjad vaidlustasid
halduskohtu otsuse ringkonnakohtus. Tallinna Ringkonnakohus jättis 09.05.2016
otsusega apellatsioonkaebuse rahuldamata. Tallinna Kaubamaja Grupi
tütarettevõtted analüüsivad veel põhjalikumalt, kuid tõenäoliselt esitavad
kassatsioonkaebuse Tallinna Ringkonnakohtu otsuse peale.
Raul Puusepp
Juhatuse esimees
Tel 731 5000
Content of announcement in English
Title
Sales tax refund claim procedures of subsidiaries of Tallinna Kaubamaja Grupp AS
Message
On 11 August 2014, Tallinna Kaubamaja Grupp AS published a stock exchange
announcement, in which it was announced that the subsidiaries of the company
will be filing a claim for refund of the sales tax paid in Tallinn in the
period from 1 June 2010 to 31 December 2011 in the total amount of 3.27 million
euros.
The Administrative Court of Tallinn partially satisfied the claims filed by
Selver AS and Kaubamaja AS against the tax assessment notices issued by the
Tallinn Enterprise Department, taking the position that the tax assessment
notices should be cancelled in the extent to which the sales tax was applied to
the transactions, the object of which were excise goods (stock exchange
announcement dated 27 July 2015). Selver AS and Kaubamaja AS appealed the
administrative court ruling in the extent to which the claims were not
satisfied (non-excise goods). The administrative court ruling was initially
also appealed by the city of Tallinn, which found that it was legal to collect
sales tax from excise goods. Now, the city of Tallinn has foregone appealing
the administrative court ruling and adopted new decisions, by which the claim
for refund of the sales tax from excise goods filed by Kaubamaja AS was
satisfied in the total amount of 21 thousand euros and the claim filed by
Selver AS in the total amount of 297 thousand euros. If a claim is filed, the
city of Tallinn must, in addition to refunding the sales tax, pay an interest
in the amount exceeding 124 thousand euros. The disputes regarding the sales
tax refund claims filed by Kaubamaja AS and Selver AS with respect to
non-excise goods are ongoing at the Tallinn Circuit Court.
The Administrative Court of Tallinn rejected the appeals filed by AS Viking
Motors, AS TKM King, and OÜ TKM Beauty Eesti against the tax assessment notices
issued by the Tallinn Enterprise Department, by which the Department refused to
refund sales tax in the total amount of 210 thousand euros (stock exchange
announcement dated 1 April 2015). The subsidiaries of Tallinna Kaubamaja Grupp
AS appealed the administrative court ruling to the circuit court. By the ruling
of 9 May 2016, the Tallinn Circuit Court rejected the appeal. The subsidiaries
of Tallinna Kaubamaja Grupp shall analyse in more detail but shall probably
file an appeal in cassation against the ruling of the Tallinn Circuit Court.
Raul Puusepp
Chairman of the Board
Tel +372 731 5000