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Audit documents: meeting had withdrawn the auditor’s mandate

Editorial summary

Usaldusühing Pariteet-MW sought documents to audit the association. On rehearing the court refused because a later effective meeting decision had cancelled the company’s appointment as auditor.

Judgment · Viru Maakohus · First instance

Narva linn, Kangelaste prospekt 19 korteriühistu · 80021192

Usaldusühing Pariteet-MW · 10758057

Documents and informationInspection and copies of documentsReporting and review of expenditureApartment association meetings and decisionsAgenda and minutes
Participants and roles
  • Usaldusühing Pariteet-MW — claimant, previously appointed auditor
  • Narva linn, Kangelaste prospekt 19 korteriühistu — defendant

The dispute and the court’s decision

Usaldusühing Pariteet-MW sought Narva linn, Kangelaste prospekt 19 korteriühistu’s 2006 financial and management audit documents under the meeting decision of 24 October 2007. Tartu Ringkonnakohus reversed the original refusal based on lack of contract on 6 March 2009: a contract was not a prerequisite, but the later withdrawal of the audit mandate needed examination. On rehearing the association produced the minutes of 3 April 2008 cancelling the company’s appointment. The claimant disputed authenticity and compliance with the agenda. The court found that cancellation of the earlier choice had been announced and voted on; the decision had not been invalidated and the board could not change it by its own notice. The company’s objections did not displace the effective meeting decision. The right to demand documents for that audit therefore no longer existed, and the claim was again dismissed. All costs were allocated to Usaldusühing Pariteet-MW without being quantified here. In the later costs dispute, Tartu Ringkonnakohus fixed reimbursement payable by the company to the association at EUR 220.49 instead of EUR 280.82 on 6 February 2012. This was a separate costs ruling, not a new document-delivery obligation.

Outcome of this decision

The claim for production of documents was dismissed. Usaldusühing Pariteet-MW bears all litigation costs, to be quantified separately.

Entry into force has not been reverified

Case history