Court suspends notice of assessment issued to AS Kalev by Tax Board

With its ruling of 30 April 2007, the Tallinn Administrative Court accepted the
claim filed by AS Kalev against the 29 March 2007 notice of assessment/tax
notice issued by the Northern Tax and Customs Centre of the Estonian Tax and
Customs Board (hereinafter Northern TCC). 

With its ruling, the administrative court also suspended execution of the
notice of assessment/tax notice issued by the Northern TCC to AS Kalev on
surplus stock and establishment of the surplus stock charge. 

The suspended notice of assessment/tax notice of the Northern TCC ordered AS
Kalev to pay surplus stock charge within 30 days after delivery of the tax
notice. The administrative court ruled that suspension of the execution of the
tax notice of the Northern TCC under preliminary legal protection is justified
as the claim for the surplus stock charge is voidable, and there are no grounds
for considering as nil the likelihood of AS Kalev's claim being upheld. 

The ruling of the administrative court on suspension of the tax notice of the
Northern TCC can be appealed within 10 days. 


Allan Viirma
607 7831
Head of legal service