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 corporate action
Unique data record identifier
6819
Submission date and time
08.08.2018 09:00:00
Content of announcement in Estonian
Title
Euroopa Kohtu otsus Tallinna Kaubamaja Grupp AS tütarettevõtjate mitteaktsiisikauba müügimaksu tagastusnõuete menetluses
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 linn on tagastanud Tallinna Kaubamaja Grupp AS tütarettevõtjatele aktsiisikaupadelt tasutud müügimaksu ja vaidlus jätkub mitteaktsiisikaupade osas (börsiteade 10.05.2016 ja 30.06.2016). Riigikohus esitas 01.08.2017 määrusega Tallinna Kaubamaja Grupp AS tütarettevõtjate (AS Viking Motors, AS TKM King, OÜ TKM Beauty Eesti, Kaubamaja AS ja Selver AS) mitteaktsiisikaupadelt tasutud müügimaksu tagastusnõuete kaebuste menetluses Euroopa Kohtule eelotsusetaotluse ning peatas menetluse kuni Euroopa Kohtu lahendi jõustumiseni kohtuasjas C-475/17. Euroopa Kohus tegi 07.08.2018 nimetatud kohtuasjas otsuse, milles vastas eitavalt Riigikohtu püstitatud küsimusele, kas Tallinna linnas kehtinud müügimaks on vastuolus käibemaksudirektiiviga ja kahjustab Euroopa Liidu ühise lisandväärtusmaksusüsteemi toimimist ja konkurentsi. Järgmise sammuna uuendab Riigikohus peatatud mitteaktsiisikaupadelt tasutud müügimaksu tagastusnõuete menetlused ning lahendab AS Viking Motors, AS TKM King, OÜ TKM Beauty Eesti, Kaubamaja AS ja Selver AS kaebused Tallinna linna maksuotsuste peale. Eilsel Euroopa Kohtu lahendil ei ole Tallinna Kaubamaja Grupi tütarettevõtjate jaoks negatiivseid tagajärgi, kuna vaidlusalused müügimaksu summad on Tallinna linnale tasutud. Tallinna Kaubamaja Grupp AS informeerib börsi müügimaksu tagastusnõuetega seotud kohtuvaidluste olulistest sammudest börsi reglemendis sätestatud korras. Raul Puusepp Juhatuse esimees Tel 731 5000
Content of announcement in English
Title
Resolution of the European Court of Justice in the proceedings of the claims for refunding the sales tax on non-excise goods filed by the 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 group were appealing for a 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 city of Tallinn has refunded to the subsidiaries of Tallinna Kaubamaja Grupp AS the sales tax paid on excise goods and the dispute remains ongoing with respect to non-excise goods (stock exchange announcements of 10 May 2016 and 30 June 2016). By the ruling of 1 August 2017, the Supreme Court filed to the European Court of Justice an appeal for a preliminary ruling regarding the claims for refunding the sales tax paid by the subsidiaries of Tallinna Kaubamaja Grupp AS (AS Viking Motors, AS TKM King, OÜ TKM Beauty Eesti, Kaubamaja AS, and Selver AS) on non- excise goods and halted the proceedings until entry into force of the resolution of the European Court of Justice in case no. C-475/17. On 7 August 2018, the European Court of Justice passed a resolution in this case in which a negative response was given to the question posed by the Supreme Court of whether the sales tax which was applicable in the city of Tallinn was in conflict with the value added tax directive and damaged the functioning of the common system of value added tax of the European Union or distorted competition. Next, the Supreme Court will reopen the halted proceedings regarding claims for refunding the sales tax paid on non-excise goods and will settle the claims filed by AS Viking Motors, AS TKM King, OÜ TKM Beauty Eesti, Kaubamaja AS, and Selver AS regarding the tax resolutions of the city of Tallinn. Yesterday's resolution of the European Court of Justice does not entail any negative consequences for the subsidiaries of Tallinna Kaubamaja Grupp AS, as the disputed amounts of sales tax have already been paid to the city of Tallinn. Tallinna Kaubamaja Grupp AS is notifying the stock exchange of important steps in the court disputes related to the claims for refunding the sales tax pursuant to the procedure provided for in the rules and regulations of the stock exchange. Raul Puusepp Chairman of the Board Phone +372 731 5000