The Estonian Tax and Customs Board requested information from Wolt. Was this legal?

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

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