osaühing VAKS
- Registry code
- 10171228
- VAT number
- EE100417179
- Address
- Võru maakond, Võru vald, Vastseliina alevik, Võidu tn 30, 65201
- Registered
- 05.03.1997 · 29 yrs
- Activity
- Steam and air conditioning supply 35301
- Additional activities
- Water collection, treatment and supply, Sewerage, Muu mujal liigitamata teenindus
- Capital
- 658 123 €
- v•••@v•••.eeLog in to see
- Phone
- +372 •• ••••Log in to see
Business Register 05.10.2026
Sales revenue269 k €-6%2025 annual report
Profit-4 732 €2025 annual report
Employees6Tax Board 2026 Q2
Average gross salary1 238 €estimate, Tax Board 2026 Q2
Labour taxes per quarter11 365 €Tax Board 2026 Q2
Cash171 k €Cash 31.12.2025, annual report
Tax debt0 €Tax Board debtor list 05.10.2026
Revenue 12 months324 k €+3%Tax Board, last 4 quarters
State taxes 12 months79 845 €Tax Board, last 4 quarters
Quick check
- No tax debt
- No enforcement proceedings (12 months)
- No payment orders (12 months)
- No bankruptcy or liquidation
- No sanctions
- Report filed (2025)
- VAT registered
Stability
Follow companyNotification when something changesRatingAA → AAA → AA
In tax debt0 days since 26.09.2026
Revenue 12 months▲ 3% vs a year earlier
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Board and owners
1 persons
| Board 1 | ||
|---|---|---|
| Erki Palm1 companyno tax debt | Personal ID ↗ | 08.10.2004 |
| Shareholders 1 | ||
| Võru Vallavalitsus | 100,0% 658 123 € | 10.10.2024 |
| Beneficial owners 1 | ||
| Raul Tohv3 companiesno tax debtÕigus nimetada või tagasi kutsuda enamikku tegevjuhtkonnast või kõrgema juhtorga | 07.04.2026 | |
Business Register open data
Quarterly taxes and revenue
2026 Q2
State taxes / revenue26,2%
Labour taxes / revenue13,9%
Revenue per employee per month4 545 €
Gross salary (estimate)1 238 €
Net salary (estimate)1 085 €
2026 Q2. Wage is estimated from employment taxes.
| Quarter | Revenue | Change y/y | Labour taxes | State taxes | Employees |
|---|---|---|---|---|---|
| 2026 Q2 | 81 814 € | ▼ 3% | 11 365 € | 21 471 € | 6 |
| 2026 Q1 | 132 122 € | ▲ 15% | 9 931 € | 26 291 € | 6 |
| 2025 Q4 | 75 974 € | ▼ 5% | 8 213 € | 19 193 € | 6 |
| 2025 Q3 | 34 349 € | ▼ 1% | 8 291 € | 12 890 € | 6 |
| 2025 Q2 | 84 015 € | ▼ 3% | 11 044 € | 20 665 € | 6 |
| 2025 Q1 | 114 566 € | ▼ 13% | 9 945 € | 20 749 € | 6 |
| 2024 Q4 | 80 374 € | ▼ 4% | 8 122 € | 17 051 € | 6 |
| 2024 Q3 | 34 708 € | ▼ 4% | 8 961 € | 13 187 € | 6 |
| 2024 Q2 | 86 459 € | ▼ 15% | 8 676 € | 18 631 € | 6 |
| 2024 Q1 | 132 224 € | ▼ 15% | 8 595 € | 21 144 € | 6 |
| 2023 Q4 | 83 310 € | ▲ 1% | 7 448 € | 12 910 € | 6 |
| 2023 Q3 | 36 245 € | ▲ 21% | 8 215 € | 13 141 € | 6 |
Show full history (18 quarters)
| 2023 Q2 | 101 300 € | ▲ 38% | 9 307 € | 17 814 € | 6 |
| 2023 Q1 | 155 274 € | ▲ 16% | 8 503 € | 18 813 € | 6 |
| 2022 Q4 | 82 681 € | 7 716 € | 12 515 € | 6 | |
| 2022 Q3 | 29 891 € | 8 902 € | 9 523 € | 6 | |
| 2022 Q2 | 73 398 € | 8 058 € | 15 215 € | 6 | |
| 2022 Q1 | 133 977 € | 7 846 € | 21 760 € | 6 |
Tax and Customs Board, published on the 10th of the month following the quarter. State taxes include employment taxes. CC BY-SA 3.0
Annual reports
5 yr
| 2025 | 2024 | 2023 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|
| Sales revenue | 269 k € | ▼ 6% | 287 k € | ▼ 12% | 327 k € | ▲ 25% | 263 k € | ▲ 12% | 234 k € |
| Profit | -4 732 € | ▼ into loss | 8 459 € | ▲ into profit | -7 108 € | ▲ 85% | -46 815 € | ▼ 186% | -16 374 € |
| Profit margin | -1,8% | 2,9% | -2,2% | -17,8% | -7,0% | ||||
| Retained earnings | 504 k € | ▲ 2% | 495 k € | ▼ 1% | 502 k € | ▼ 9% | 549 k € | ▼ 3% | 566 k € |
| Cash | 171 k € | ▲ 24% | 139 k € | ▼ 37% | 219 k € | ▲ 21% | 181 k € | ▼ 8% | 196 k € |
| Current assets | 263 k € | ▲ 16% | 227 k € | ▼ 29% | 318 k € | ▲ 9% | 292 k € | ▲ 2% | 287 k € |
| Fixed assets | 1,0 m € | ▼ 6% | 1,1 m € | ▼ 5% | 1,2 m € | ▼ 5% | 1,2 m € | ▼ 4% | 1,3 m € |
| Assets | 1,3 m € | ▼ 2% | 1,3 m € | ▼ 10% | 1,5 m € | ▼ 2% | 1,5 m € | ▼ 3% | 1,6 m € |
| Current liabilities | 57 415 € | ▼ 8% | 62 128 € | ▲ 25% | 49 857 € | ▼ 29% | 70 107 € | ▲ 19% | 59 065 € |
| Long-term liabilities | 82 850 € | ▼ 19% | 102 k € | ▼ 16% | 121 k € | ▼ 7% | 130 k € | ▼ 6% | 139 k € |
| Total liabilities | 140 k € | ▼ 15% | 164 k € | ▼ 4% | 171 k € | ▼ 15% | 200 k € | ▲ 1% | 198 k € |
| Equity | 1,2 m € | 0% | 1,2 m € | ▼ 11% | 1,3 m € | ▼ 1% | 1,3 m € | ▼ 3% | 1,4 m € |
| Labour costs | -98 408 € | ▼ 4% | -94 909 € | ▼ 3% | -92 483 € | ▼ 4% | -88 881 € | ▼ 14% | -78 301 € |
| Employees | 4 | 0% | 4 | 0% | 4 | 0% | 4 | 0% | 4 |
| Filed | 09.06.2026 | 26.05.2025 | 14.06.2024 | 30.05.2023 | 22.06.2022 | ||||
| Report | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ | PDF ↓ |
▲ growth, ▼ decline compared to the previous year (growth in liabilities is red). Business Register, annual reports. CC BY 4.0
Revenue by activity
2025
| Activity | EMTAK | Sales revenue | Osa |
|---|---|---|---|
| Steam and air conditioning supply main activity | 35301 | 166 007 € | 62% |
| Water collection, treatment and supply | 36001 | 45 301 € | 17% |
| Sewerage | 37001 | 44 806 € | 17% |
| Muu mujal liigitamata teenindus | 9699 | 13 198 € | 5% |
2025 annual report, RIK open data
Real estate
e-kinnistusraamat
Loading properties…
Source: e-kinnistusraamat (Centre of Registers and Information Systems), basic data
Debts and court cases
clean
No tax debt · Tax Board 05.10.2026
Tax Board debtor list (daily), Official Announcements, State Gazette. The Tax Board publishes only today's list; earlier history is collected by Firmo.
Enforcement, payment orders and notices
clean
Official Announcements contain no enforcement, payment order or tax authority notices about the company.
Official Announcements (CC BY-SA 4.0). Enforcement proceedings, payment orders or tax decisions are published there only if they cannot be delivered to the company otherwise. The enforcement register is not public, so the absence of a notice does not mean there are no claims.
State: transactions, tenders, grants
417 tuh € makseid · 1 toetust
Transactions with state institutions
202673 897 €
2025107 k €
2024116 k €
2023120 k €
Largest payers
| Võru Vallavalitsus | 395 005 € |
| OÜ Vastseliina Hambaravi | 12 440 € |
| Riigi Kinnisvara AS | 5 526 € |
| MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | 2 507 € |
| Vastseliina Piiskopilinnuse SA | 1 673 € |
All payments by month
| Month | Payer | Type | Field | Amount |
|---|---|---|---|---|
| 08.2026 | Võru Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 736 € |
| 08.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 108 € |
| 07.2026 | Võru Vallavalitsus | Operating costs | Folk culture | 1 085 € |
| 07.2026 | Vastseliina Piiskopilinnuse SA | Operating costs | Turism | 112 € |
| 07.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 103 € |
| 06.2026 | Võru Vallavalitsus | Operating costs | Folk culture | 3 186 € |
| 06.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 129 € |
| 06.2026 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 110 € |
| 05.2026 | Võru Vallavalitsus | Operating costs | Youth hobby education and activities | 9 276 € |
| 05.2026 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 425 € |
| 05.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 170 € |
| 04.2026 | Võru Vallavalitsus | Operating costs | Libraries | 9 903 € |
| 04.2026 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 483 € |
| 04.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 145 € |
| 03.2026 | Võru Vallavalitsus | Operating costs | Pre-school education | 16 685 € |
| 03.2026 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 818 € |
| 03.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 137 € |
| 02.2026 | Võru Vallavalitsus | Operating costs | Folk culture | 16 907 € |
| 02.2026 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 967 € |
| 02.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 147 € |
| 01.2026 | Võru Vallavalitsus | Operating costs | Youth hobby education and activities | 11 473 € |
| 01.2026 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 660 € |
| 01.2026 | Riigi Kinnisvara AS | Operating costs | Other general services | 132 € |
| 12.2025 | Võru Vallavalitsus | Operating costs | Youth hobby education and activities | 10 164 € |
| 12.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 540 € |
| 12.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 142 € |
| 11.2025 | Võru Vallavalitsus | Operating costs | Street lighting | 9 458 € |
| 11.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 537 € |
| 11.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 116 € |
| 10.2025 | Võru Vallavalitsus | Operating costs | Other housing and communal services | 5 250 € |
| 10.2025 | Vastseliina Piiskopilinnuse SA | Operating costs | Turism | 227 € |
| 10.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 118 € |
| 10.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 106 € |
| 09.2025 | Võru Vallavalitsus | Operating costs | Folk culture | 1 816 € |
| 09.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 116 € |
| 08.2025 | Võru Vallavalitsus | Operating costs | Street lighting | 400 € |
| 08.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 116 € |
| 07.2025 | Võru Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 1 456 € |
| 07.2025 | Vastseliina Piiskopilinnuse SA | Operating costs | Turism | 242 € |
| 07.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 105 € |
| 06.2025 | Võru Vallavalitsus | Operating costs | Folk culture | 8 447 € |
| 06.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 307 € |
| 06.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 119 € |
| 05.2025 | Võru Vallavalitsus | Operating costs | Pre-school education | 8 452 € |
| 05.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 409 € |
| 05.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 124 € |
| 04.2025 | Võru Vallavalitsus | Operating costs | Folk culture | 11 574 € |
| 04.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 540 € |
| 04.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 110 € |
| 03.2025 | Võru Vallavalitsus | Operating costs | Youth hobby education and activities | 16 907 € |
| 03.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 696 € |
| 03.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 134 € |
| 02.2025 | Võru Vallavalitsus | Operating costs | Folk culture | 14 554 € |
| 02.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 715 € |
| 02.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 219 € |
| 01.2025 | Võru Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 12 301 € |
| 01.2025 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 677 € |
| 01.2025 | Riigi Kinnisvara AS | Operating costs | Other general services | 119 € |
| 01.2025 | Vastseliina Piiskopilinnuse SA | Operating costs | Turism | 105 € |
| 12.2024 | Võru Vallavalitsus | Operating costs | Pre-school education | 12 921 € |
| 12.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 596 € |
| 12.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 110 € |
| 11.2024 | Võru Vallavalitsus | Operating costs | Libraries | 11 201 € |
| 11.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 548 € |
| 11.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 124 € |
| 10.2024 | Võru Vallavalitsus | Operating costs | Youth hobby education and activities | 2 425 € |
| 10.2024 | Vastseliina Piiskopilinnuse SA | Operating costs | Turism | 322 € |
| 09.2024 | Võru Vallavalitsus | Operating costs | Folk culture | 1 475 € |
| 09.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 114 € |
| 08.2024 | Võru Vallavalitsus | Operating costs | Bioloogilise mitmekesisuse ja maastiku kaitse | 1 930 € |
| 08.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 134 € |
| 07.2024 | Võru Vallavalitsus | Operating costs | Youth work and youth centres | 934 € |
| 07.2024 | Vastseliina Piiskopilinnuse SA | Operating costs | Turism | 226 € |
| 06.2024 | Võru Vallavalitsus | Operating costs | Basic and general secondary education | 5 284 € |
| 06.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 271 € |
| 06.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 124 € |
| 05.2024 | Võru Vallavalitsus | Operating costs | Youth work and youth centres | 10 833 € |
| 05.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 390 € |
| 05.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 149 € |
| 04.2024 | Võru Vallavalitsus | Operating costs | Libraries | 13 136 € |
| 04.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 534 € |
| 04.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 139 € |
| 03.2024 | Võru Vallavalitsus | Operating costs | Folk culture | 14 795 € |
| 03.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 578 € |
| 03.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 134 € |
| 02.2024 | Võru Vallavalitsus | Operating costs | Basic and general secondary education | 17 954 € |
| 02.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 794 € |
| 02.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 114 € |
| 01.2024 | Võru Vallavalitsus | Operating costs | Street lighting | 16 409 € |
| 01.2024 | OÜ Vastseliina Hambaravi | Operating costs | Hambaraviteenused | 726 € |
| 01.2024 | Riigi Kinnisvara AS | Operating costs | Other general services | 122 € |
| 12.2023 | Võru Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 11 636 € |
| 12.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 152 € |
| 11.2023 | Võru Vallavalitsus | Operating costs | Folk culture | 11 233 € |
| 11.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 137 € |
| 10.2023 | Võru Vallavalitsus | Operating costs | Eluasemeteenused sotsiaalsetele riskirühmadele | 2 243 € |
| 10.2023 | Vastseliina Piiskopilinnuse SA | Operating costs | Turism | 211 € |
| 10.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 122 € |
| 09.2023 | Võru Vallavalitsus | Operating costs | Libraries | 1 286 € |
| 08.2023 | Võru Vallavalitsus | Operating costs | Folk culture | 538 € |
| 08.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 118 € |
| 07.2023 | Võru Vallavalitsus | Operating costs | Youth work and youth centres | 1 724 € |
| 07.2023 | Vastseliina Piiskopilinnuse SA | Operating costs | Leisure events | 229 € |
| 07.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 127 € |
| 06.2023 | Võru Vallavalitsus | Operating costs | Bioloogilise mitmekesisuse ja maastiku kaitse | 4 421 € |
| 06.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 132 € |
| 05.2023 | Võru Vallavalitsus | Operating costs | Pre-school education | 11 072 € |
| 05.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 172 € |
| 04.2023 | Võru Vallavalitsus | Operating costs | Basic and general secondary education | 16 399 € |
| 04.2023 | MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | Muud toetused | Muu energia- ja soojamajandus | 761 € |
| 04.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 184 € |
| 03.2023 | Võru Vallavalitsus | Operating costs | Folk culture | 17 089 € |
| 03.2023 | MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | Muud toetused | Muu energia- ja soojamajandus | 824 € |
| 03.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 218 € |
| 02.2023 | Võru Vallavalitsus | Operating costs | Folk culture | 20 270 € |
| 02.2023 | MAJANDUS- JA KOMMUNIKATSIOONIMINISTEERIUM | Muud toetused | Muu energia- ja soojamajandus | 922 € |
| 02.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 149 € |
| 01.2023 | Võru Vallavalitsus | Operating costs | Youth work and youth centres | 17 766 € |
| 01.2023 | Riigi Kinnisvara AS | Operating costs | Other general services | 149 € |
Riigi Tugiteenuste Keskus, Saldo makseandmikud
Toetuse saanud projektid toetus kokku 91 312 €
| Projekt | Meede | Periood | Toetus | Välja makstud |
|---|---|---|---|---|
| Vastseliina aleviku kaugkütte soojustrasside rekonstrueerimine Lõpetatud · Sihtasutus Keskkonnainvesteeringute Keskus | Efektiivne soojusenergia tootmine ja ülekanne | 29.04.2016 – 18.08.2017 | 91 312 € | 182 625 € |
Riigi Tugiteenuste Keskus, toetatud projektid
Holdings in other companies
0
No holdings in other companies
Companies linked via the board
0
No linked companies found
Top 20 in activity: Steam and air conditioning supply
20
| # | Company | Revenue |
|---|---|---|
| 1 | AS Utilitas Tallinna Soojus | 152,2 m € |
| 2 | OÜ Utilitas Tallinna Elektrijaam | 65,1 m € |
| 3 | Gren Tartu AS | 48,7 m € |
| 4 | Aktsiaselts NARVA SOOJUSVÕRK | 30,8 m € |
| 5 | Adven Eesti AS | 24,8 m € |
| 6 | SW ENERGIA OÜ | 24,3 m € |
| 7 | AS Utilitas Eesti | 16,8 m € |
| 8 | Gren Viru AS | 16,3 m € |
| 9 | Silpower Aktsiaselts | 14,6 m € |
| 10 | Gren Viljandi AS | 7,9 m € |
| 11 | N.R. Energy Osaühing | 7,6 m € |
| 12 | Aktsiaselts Kuressaare Soojus | 6,0 m € |
| 13 | Danpower Eesti AS | 5,9 m € |
| 14 | Aktsiaselts Rakvere Soojus | 3,0 m € |
| 15 | MG piima invest OÜ | 2,6 m € |
| 16 | Osaühing OSK GRUPP | 2,2 m € |
| 17 | Aktsiaselts Põlva Soojus | 2,2 m € |
| 18 | Nevel Eesti OÜ | 2,0 m € |
| 19 | Aktsiaselts Kiviõli Soojus | 1,9 m € |
| 20 | OÜ KOSE VESI | 1,8 m € |
Revenue from the latest annual report, otherwise Tax Board revenue for 4 quarters. All companies in this activity
Licences, pledges, domains
No data
History and notices
18
| Date | Type | Content |
|---|---|---|
| 10.10.2024 | Entry | Amendment entry |
| 21.06.2024 | Negative entry order: deficiencies not remedied | Amendment entry |
| 31.05.2024 | Order to remedy deficiencies | Amendment entry |
| 01.09.2023 | Entry | Amendment entry |
| 18.01.2018 | Entry | Amendment entry |
| 14.11.2017 | Entry | Amendment entry |
| 30.10.2017 | Order to remedy deficiencies | Amendment entry |
| 23.10.2017 | Eitav kandemäärus | Amendment entry |
| 28.03.2017 | Administrative order | Amendment entry |
| 10.03.2017 | Entry | Amendment entry |
| 10.03.2017 | Order to remedy deficiencies | Amendment entry |
| 10.01.2012 | Entry | Amendment entry |
| 23.12.2011 | Order to remedy deficiencies | Amendment entry |
| 03.12.2008 | Tegevusalade kustutamine registrikaardilt | Amendment entry |
| 11.10.2005 | Jaatav kandeotsus | Amendment entry |
| 08.10.2004 | Jaatav kandeotsus | Amendment entry |
| 29.09.2004 | Eitav kandeotsus | Amendment entry |
| 08.06.2004 | Kättetoimetatav puuduste kõrvaldamise määrus | Amendment entry |