A. Daumani tn 18: association required to show documents underlying tax payments

A member sought documents underlying tax payments; the association proposed waiting for annual reporting. The court required access and accepted applicant XX’s withdrawal of the separate full-information request.

The court required the apartment association Narva linn, A. Daumani tn 18 to provide owner XX documents underlying tax payments and terminated the separate full-information claim after withdrawal. Owner XX sought contracts or primary accounting documents on which state taxes had been paid in the third and fourth quarters of 2019. The request followed information showing increased numbers of people working in the association. The applicant wanted to understand payment grounds and working conditions. If no documents existed, full information about those taxes was initially sought. The association replied that Teatmik data were informational and payments included one-off board bonuses for which no separate contracts were made. It considered inspection of reporting before the ordinary meeting sufficient and denied any need to litigate. No agreement was reached. At the hearing the applicant withdrew the second, information request while maintaining the document request. The court found the documents related to association activities and costs paid by owners. In its view, information on employees’ duties, workload, hours and remuneration did not itself justify wholly denying a member access. It also explained that genuine inspection may take place at association premises with reasonable time and a means to record content; a general access right does not mean copies must be emailed. On 16 April 2021, the association was ordered to provide the specified contracts or primary documents for inspection within 15 days after entry into force. Proceedings on the second request ended through withdrawal. Half the applicant’s costs were allocated to the association: a 25 euro fee and 85 euros in legal assistance, totalling 110 euros, were awarded. The act confirms neither actual provision of documents nor payment of costs.

Require the association to provide XX contracts or primary accounting documents underlying tax payments in quarters III and IV of 2019 for inspection within 15 days after entry into force. Terminate the full-information request through withdrawal. Allocate 50% of the applicant’s costs to the association and award a 25 euro fee and 85 euros in legal assistance.