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
Court suspends notice of assessment issued to AS Kalev by Tax Board
| Source: Luterma