{"id":141549,"date":"2026-03-30T11:12:18","date_gmt":"2026-03-30T11:12:18","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/141549\/"},"modified":"2026-03-30T11:12:18","modified_gmt":"2026-03-30T11:12:18","slug":"euroopa-kohus-lojaalsuspunktid-ei-vordu-vautseriga","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/141549\/","title":{"rendered":"Euroopa Kohus: lojaalsuspunktid ei v\u00f5rdu vaut\u0161eriga"},"content":{"rendered":"<p>        <img width=\"1280\" height=\"720\" src=\"https:\/\/geenius.ee\/app\/uploads\/sites\/23\/2025\/06\/243f8514fb1519c11c7b3920a0a35fc4-scaled-e1750317899616-1280x720.jpeg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/243f8514fb1519c11c7b3920a0a35fc4-scaled-e1750317899616-1920x1088.jpeg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>  Sorainen Advokaadib\u00fcroo vandeadvokaat Verner Silm.  Foto: Sorainen  <\/p>\n<p>              PRO tellijale<\/p>\n<p>Euroopa Liidu Kohtu 5. m\u00e4rtsi 2026 otsus kohtuasjas <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ET\/TXT\/?uri=CELEX:62024CJ0436\" target=\"_blank\" rel=\"noreferrer noopener noopener nofollow\">C\u2011436\/24 <\/a>(Lyko Operations) on \u00fcks neist lahenditest, mis esmapilgul puudutab tehnilist maksuk\u00fcsimust, kuid tegelikult avab palju laiemaid p\u00f5him\u00f5tteid selle kohta, kuidas Euroopa Liidu k\u00e4ibemaksus\u00fcsteem k\u00e4sitleb t\u00e4nap\u00e4evast kaubandust, turundust ja kliendisuhete kujundamist. K\u00fcsimus, kas lojaalsuspunktid on k\u00e4ibemaksu m\u00f5ttes vaut\u0161erid, osutus kohtus proovikiviks, mille kaudu tuli selgitada, kus jookseb piir maksevahendi ja pelga m\u00fc\u00fcgiedenduse vahel.<\/p>\n<p>K\u00e4ibemaks on Euroopa Liidus \u00fcles ehitatud loogikale, mille kohaselt maksustatakse tarbimist vastutasu eest. Vaut\u0161erite regulatsioon, mis lisati k\u00e4ibemaksudirektiivi 2019. aastal, on sellest loogikast erand. Selle eesm\u00e4rk oli lahendada olukorrad, kus vaut\u0161erite maksustamine erines liikmesriigiti ning t\u00f5i kaasa nii topeltmaksustamist kui ka maksustamata j\u00e4\u00e4mist. Just seet\u00f5ttu on Euroopa Kohus viimastel aastatel korduvalt pidanud t\u00e4psustama, mida vaut\u0161er k\u00e4ibemaksu\u00f5iguses tegelikult t\u00e4hendab.<\/p>\n<p>Lyko juhtum: punktid kehtivad vaid koos uue ostuga<\/p>\n<p>Lyko Operations AB on Rootsi ettev\u00f5te, mis m\u00fc\u00fcb ilu\u2011 ja kosmeetikatooteid nii f\u00fc\u00fcsilistes kauplustes kui ka veebis. Ettev\u00f5te soovis enne uue lojaalsusprogrammi k\u00e4ivitamist saada maksualast kindlust. Programmi kohaselt koguvad kliendid ostude pealt punkte, mida saab tulevikus kasutada t\u00e4iendavate toodete saamiseks. Need tooted on valdavalt v\u00e4ikese v\u00e4\u00e4rtusega ning punktide kasutamine on v\u00f5imalik ainult siis, kui klient teeb samal ajal uue ostu Lyko tavap\u00e4rasest kaubavalikust.<\/p>\n<p class=\"text-center haas small\">See lugu on PRO tellijatele.<\/p>\n<ul class=\"small pl-4\">\n<li>Ligip\u00e4\u00e4s PRO portaalidele (RMP, \u00c4ri, DigiPro, Rikas ja E-kaubandus).<\/li>\n<li>\u00dcle 2000 raamatupidaja t\u00f6\u00f6ks vajaliku jooksvalt ajakohastatud t\u00f6\u00f6riista, juhendi ja n\u00f5uande (sealhulgas \u00fcle 50 abitabeli).<\/li>\n<li class=\"WPT7ge\">RMP toimetuse <a href=\"https:\/\/rmp.geenius.ee\/koolituskalender\/valdkonnad\/koolitusfirmad\/rmp-eesti\/\" target=\"_blank\" rel=\"noopener nofollow\">korraldatud koolitustele<\/a> soodustus v\u00e4hemalt 25 eurot.<\/li>\n<li class=\"WPT7ge\">Ligip\u00e4\u00e4su Geeniuse seitsme teemaportaali tasulisele sisule.<\/li>\n<li class=\"WPT7ge\">Ajakirjade Autoleht, Autoleht Ekstra ja Digi artiklite lugemis\u00f5igust veebis.<\/li>\n<li class=\"WPT7ge\">Ajakirja Digi paberv\u00e4ljaannet. Selle saamiseks saada palun oma aadress aadressile <a href=\"https:\/\/rmp.geenius.ee\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"deaabbb2b2b79eb9bbbbb0b7abadf0bbbb\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>. Paberajakirja saad tellida ainult Eesti aadressile.<\/li>\n<\/ul>\n<p class=\"text-center haas small pb-4 mb-0\">Soovid maksta arvega, teha hulgitellimuse v\u00f5i otsid teistsugust tellimust?<br \/>\n              <a href=\"https:\/\/rmp.geenius.ee\/tellimine\/\" rel=\"nofollow noopener\" target=\"_blank\">K\u00f5ik tellimisv\u00f5imalused leiad siit.<\/a>\n          <\/p>\n<p class=\"mb-2\">Telli finantsvaldkonna uudised oma postkasti! Kolmap\u00e4eviti saadetav RMP N\u00e4dalakiri sisaldab raamatupidamise, maksunduse ja t\u00f6\u00f6\u00f5iguse uudiseid, spetsialistide artikleid, seadusemuudatusi, n\u00f5uandeid jpm.<\/p>\n<p>                    <img width=\"400\" height=\"379\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/fb51a5997136b6a5e7241366060c27f8.jpg\" class=\"img-fluid align-self-center\" alt=\"\" decoding=\"async\" loading=\"lazy\"  \/><\/p>\n<p class=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/maksud\/kaibemaks\/maksuhalduri-uute-riskimudelite-ja-tohusama-jarelevalve-kohaselt-esineb-7-l-koigist-ettevotjatest-erinevaid-kaibemaksuga-seonduvaid-riske\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/4faa935694cefdfe3c4dc1a487ad0dfe-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/uudised\/maksundus-uudised\/riigieelarvesse-laekus-uheteistkumne-kuuga-14-miljardit-eurot-makse\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/10\/82a8a75062ed9d24bd0c2ab092aab2bb-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"eesti lipp maksutulu maksude laekumine\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/uudised\/maksundus-uudised\/valitsussektori-eelarvepuudujaak-ulatus-oktoobri-lopuks-318-miljoni-euroni\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"202\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/02\/e19f8f6a615b09063988b4d6fec05246-scaled-e1766044417502-360x202.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Sorainen Advokaadib\u00fcroo vandeadvokaat Verner Silm. Foto: Sorainen PRO tellijale Euroopa Liidu Kohtu 5. m\u00e4rtsi 2026 otsus kohtuasjas C\u2011436\/24&hellip;\n","protected":false},"author":2,"featured_media":141550,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[14],"tags":[5295,131,130,37,33,35,34,36,1283,3004,33129,64910,64911],"class_list":["post-141549","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ari","tag-allahindlus","tag-ari","tag-business","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-kaibemaks","tag-lojaalsus","tag-maksustamine","tag-muugiedendus","tag-vautser"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/116317830852530963","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/141549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=141549"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/141549\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/141550"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=141549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=141549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=141549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}