In Estonia, the administration requested information from Wolt about deliveries to an apartment, thereby attempting to prove that the apartment owner was receiving undeclared rental income.

Contents:

  • Right to privacy
  • How?
  • Perhaps the SRS could have refrained from providing this information to the landlord?
  • From the outset, the taxpayer himself must be asked
    • In the private sector
    • In public administration – differently
  • The proportionality of obtaining such information must also be assessed
  • Other procedural issues
    • The tax administration must also comply with a number of other restrictions on obtaining information
    • The same is not permitted in administrative proceedings as in criminal proceedings
    • The builders’ cartel case

Read the full story by tax expert Jānis Taukačs here.