Saatja: Virve Teppart </O=RMV/OU=EXCHANGE ADMINISTRATIVE GROUP (FYDIBOHF23SPDLT)/CN=RECIPIENTS/CN=5D44C189E5FF40F4B880FEEF22A45A35-VIRVE TEPPART>
Saaja: PETEREIT Eva, Anu Alber, KLEIBER Eva Maria, STEIGER Thomas, TRIBOUT Julien, MICHLIK Frank
Teema: RE: Webex meeting changed: Access to bank account information
Dear colleagues,
Attached you can find the e-letter.
Merry Christmas!
Virve
From: PETEREIT Eva <
[email protected]>
Sent: Thursday, December 19, 2024 2:15 PM
To: Virve Teppart <
[email protected]>
Cc: Agnes Peterson <
[email protected]>; Anu Alber <
[email protected]>; Anneli Valgma <
[email protected]>; Virge Aasa <
[email protected]>; Evelyn Liivamägi <
[email protected]>; KLEIBER Eva Maria <
[email protected]>; STEIGER Thomas <
[email protected]>; TRIBOUT Julien <
[email protected]>; MICHLIK Frank <
[email protected]>
Subject: RE: Webex meeting changed: Access to bank account information
Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte avada.
Dear Ms Teppart,
This is to confirm that we have received your e-mail message yesterday.
Kindly note that we are not able to open the document in .asice format, which is attached to the message.
We also wish you all Merry Christmas and Happy New Year!
Kind Regards
Eva Petereit
EUROPEAN COMMISSION
EUROPEAN ANTI-FRAUD OFFICE (OLAF)
Directorate D
Unit D.1 – Legislation and Policy
Office: J30 03/027
Rue Joseph II, 30 • B-1000 Brussels (Belgium)
Phone: +32 229 96296
Email:
[email protected] <mailto:
[email protected]>
http://ec.europa.eu/anti-fraud <http://ec.europa.eu/anti-fraud>
Our policy regarding personal data protection can be viewed on http://ec.europa.eu/anti_fraud/about-us/data-protection <http://ec.europa.eu/anti_fraud/about-us/data-protection>
From: Virve Teppart <
[email protected] <mailto:
[email protected]> >
Sent: Thursday, December 19, 2024 9:50 AM
To: PETEREIT Eva (OLAF) <
[email protected] <mailto:
[email protected]> >; KLEIBER Eva Maria (OLAF) <
[email protected] <mailto:
[email protected]> >; STEIGER Thomas (OLAF) <
[email protected] <mailto:
[email protected]> >; TRIBOUT Julien (OLAF) <
[email protected] <mailto:
[email protected]> >; MICHLIK Frank (OLAF) <
[email protected] <mailto:
[email protected]> >
Cc: Agnes Peterson <
[email protected] <mailto:
[email protected]> >; Anu Alber <
[email protected] <mailto:
[email protected]> >; Anneli Valgma <
[email protected] <mailto:
[email protected]> >; Virge Aasa <
[email protected] <mailto:
[email protected]> >; Evelyn Liivamägi <
[email protected] <mailto:
[email protected]> >
Subject: RE: Webex meeting changed: Access to bank account information
Dear all,
We inform you that we sent an official e-mail No 11-4.1/5683-1 “Notification of competent authority as per Art 7 (3a) of OLAF Regulation” to OLAF yesterday.
The e-mail was addressed to Mr Itälä, Ms. Kneuer and Mr. Uukkivi..
Please do not hesitate to ask for additional information if needed.
We wish you all Merry Christmas and Happy New Year!
Best regards,
Virve
Virve Teppart
AFCOS Adviser
Ministry of Finance
[email protected] <mailto:
[email protected]>
+372 5885 1494
Director-General Mr. Ville Itälä
European Anti-Fraud Office (OLAF) Our ref. 18.12.2024 No 11-4.1/5683-1
[email protected]
Notification of competent authority
as per Art 7 (3a) of OLAF
Regulation
Dear Mr Itälä,
We have agreed to name as the relevant competent authority that will give the necessary bank
account information assistance to OLAF to be Tax and Customs Board (
[email protected]). All
other inquiries should be sent to AFCOS Estonia contacts.
We refer to our meeting with OLAF Unit D.1 on 20. November 2024 where we explained, in
addition to our letter (9. September 2024 No 11-4.1/2152-3), our regulations concerning
access to information as per Regulation No 883/2013 (OLAF Regulation), including the
provisions of Article 7 (3a).
While we do not oppose the direct applicability of OLAF Regulation and would not hinder
access to necessary information, we see some issues to be sorted out domestically as explained
below and have therefore started the amendment of the Taxation Act to add a new
responsibility to Tax and Customs Board, and it will take at least half a year.
The reasoning for the need to amend our regulations is following.
OLAF Regulation sets out two categories of information: 1) information available in the
centralised automated mechanisms referred to in Article 32a (3) of Directive (EU) 2015/849
of the European Parliament and of the Council and 2) where strictly necessary for the purposes
of the investigation, the record of transactions.
According to OLAF Regulation, the Member States shall provide assistance to OLAF,
including by giving access to the bank account information, under the same conditions as
applied to national competent authorities. As explained previously, there are no default rules
or no administrative authorities with rights to get such information acting under the same or
similar conditions.
As explained in our 9. September 2024 letter, the information mentioned under the first point,
is accessible through Enforcement Register which is a database that serves to function as an
information exchange channel to ensure that – to carry out tasks emanating from the law –
queries can be made for information in the possession of credit and payment institutions. So,
concerning the information referred to in Article 32a (3) of Directive (EU) 2015/849, access
Suur-Ameerika 1 / 10122 Tallinn / Estonia / +372 611 3558 /
[email protected]
www.rahandusministeerium.ee / Reg. code: 70000272
to required information is provided domestically mostly through Enforcement Register. While
Money Laundering and Terrorist Financing Prevention Act stipulates an obligation of a credit
institution or a financial institution that has opened for a customer a payment account that has
an International Bank Account Number (IBAN) or let them a safe-deposit box, to ensure that
at least the particulars mentioned in subsections 1¹–1⁵ of section 81 are available via the
Enforcement Register, there are different access rights applicable to different authorities
depending on and related to their relevant duties, and are, therefore not unlimited or default.
In the case of Tax and Customs Board, the sources, and methods of gathering information,
including banking information, are related to actual tax proceedings. According to Taxation
Act, the tax authority has the right to request information from third parties, including credit
institutions (through Enforcement Register), to ascertain facts relevant to tax proceedings. The
abovementioned persons are required to submit information unless they have the right to
refuse to disclose evidence or information based on law. In addition, prior to requesting
information from a third party, the taxable person must be approached for information except
in certain cases stated by law.
As regards to records of transactions, the same general rules apply (approaching the taxable
person before requesting information from third parties), only such information is not always
accessible through Enforcement Register.
Tax and Customs Board would need to have specific authorization to obtain banking
information outside of tax proceedings for the purposes of OLAF Regulation and without first
approaching the data subject.
So, to set up a mechanism in accordance with the rule of law, for access to information
required by OLAF, but also since both categories of information contain banking secrets that
Tax and Customs Board has access to pursuant to the provisions of the Taxation Act, we need
to amend relevant regulations.
Please do not hesitate to ask for additional information if needed.
Yours sincerely,
(signed digitally)
Anu Alber
Head of the Financial Control Department.
Virve Teppart +372 58851494 Agnes Peterson +372 5885 1301
[email protected] [email protected]
/*Copy to
European Anti-Fraud Office (OLAF)
Maksu- ja Tolliamet
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