{"id":95428,"date":"2026-01-28T15:40:15","date_gmt":"2026-01-28T15:40:15","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/95428\/"},"modified":"2026-01-28T15:40:15","modified_gmt":"2026-01-28T15:40:15","slug":"riigikohus-selgitas-millistel-tingimustel-voib-mta-nouda-maksumenetluses-pangakonto-valjavotteid","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/95428\/","title":{"rendered":"Riigikohus selgitas, millistel tingimustel v\u00f5ib MTA n\u00f5uda maksumenetluses pangakonto v\u00e4ljav\u00f5tteid"},"content":{"rendered":"<p>        <img width=\"1280\" height=\"720\" src=\"https:\/\/geenius.ee\/app\/uploads\/sites\/23\/2025\/05\/e8700b82bbe5a98d9e13e28938d6c76f-e1747055662338-1280x720.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/e8700b82bbe5a98d9e13e28938d6c76f-e1747055662338-1920x1082.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>    Foto: Delfi Meedia  <\/p>\n<p>              PRO tellijale<\/p>\n<p>Riigikohus selgitas 28. jaanuari otsuses, millistel tingimustel v\u00f5ib maksu- ja tolliamet (MTA) n\u00f5uda maksumenetluses pangakonto v\u00e4ljav\u00f5tteid ja kasutada kriminaalmenetluses kogutud t\u00f5endeid.<\/p>\n<p>Kohtus oli arutusel MTA maksuotsus, millega ehitusettev\u00f5tet kohustati tasuma 470 000 eurot. Maksuhalduri v\u00e4itel tegi \u00e4ri\u00fching oma juhatuse liikmetele ettev\u00f5tlusega mitteseotud v\u00e4ljamakseid ja nad kasutasid raha isiklike kulude katteks. Ettev\u00f5te vaidlustas maksuotsuse kohtus, kuid haldus- ja ringkonnakohus j\u00e4tsid kaebuse rahuldamata.<\/p>\n<p>Riigikohus t\u00fchistas varasemad otsused ja saatis asja halduskohtule uueks arutamiseks. Peamiseks p\u00f5hjuseks oli see, et hoolimata kaebaja soovist ei korraldanud haldus- ja ringkonnakohus asjas suulist istungit, vaid lahendasid vaidluse kirjalikult. Lisaks juhtis Riigikohus t\u00e4helepanu probleemidele pangakonto v\u00e4ljav\u00f5tete n\u00f5udmisel ja kriminaalmenetluses kogutud t\u00f5endite kasutamisel maksumenetluses.<\/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=\"0377666f6f6a436466666d6a76702d6666\" 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\/maksud-yldiselt\/eksperdid-analuusivad-viimase-aasta-olulisemaid-maksuvaidluste-trende-ja-margilisi-kohtulahendeid\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"213\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/e338452644bd2d57bfe418833d24577f-360x213.png\" 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\/eelnoud\/kruptovaratehingute-labipaistvus-suureneb-maksuamet-hakkab-tehinguinfot-koguma\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/5d8e32b861ae128c3626cd4b9598fd01-360x203.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\/marko-saag-eesti-maksususteem-vajaks-ulevaatamist-ja-korda-tegemist\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/12\/dfd40ef510c315bec2df423c691496d3-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Foto: Delfi Meedia PRO tellijale Riigikohus selgitas 28. jaanuari otsuses, millistel tingimustel v\u00f5ib maksu- ja tolliamet (MTA) n\u00f5uda&hellip;\n","protected":false},"author":2,"featured_media":95429,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80],"tags":[26,27,37,33,35,26748,34,36,31,32,21,22964,46231,7137,28,29,95,42704,46233,19,3536,25,46235,23,24,22,20,30,92,93,94],"class_list":{"0":"post-95428","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-maailm","8":"tag-breaking-news","9":"tag-breakingnews","10":"tag-ee","11":"tag-eesti","12":"tag-eesti-keel","13":"tag-eraelu-puutumatus","14":"tag-estonia","15":"tag-estonian","16":"tag-featured-news","17":"tag-featurednews","18":"tag-headlines","19":"tag-juhatuse-liige","20":"tag-kohtulahend","21":"tag-kriminaalmenetlus","22":"tag-latest-news","23":"tag-latestnews","24":"tag-maailm","25":"tag-maksuhaldur","26":"tag-maksumenetlus","27":"tag-news","28":"tag-pangakonto","29":"tag-populaarseimad-lood","30":"tag-riigikohtu-praktika","31":"tag-top-stories","32":"tag-topstories","33":"tag-uldised-uudised","34":"tag-uudised","35":"tag-viimased-uudised","36":"tag-world","37":"tag-world-news","38":"tag-worldnews"},"share_on_mastodon":{"url":"","error":"Validation failed: Text character limit of 500 exceeded"},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/95428","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=95428"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/95428\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/95429"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=95428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=95428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=95428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}