Monitoring of block-exempted aid measures SA.103299 (2025/MX)

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Teile on saadetud Regionaal- ja Põllumajandusministeeriumi dokumendihaldussüsteemi kaudu dokument:
Viida nr: 5.4-2/1873-1
Reg. kuupäev: 22.07.2025
Sisu: Monitoring of block-exempted aid measures SA.103299 (2025/MX) – Erimärgistatud diislikütuse aktsiisisoodustus põllumajandussektoris (muutmine)

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Lugupidamisega

Regionaal- ja Põllumajandusministeerium
Suur-Ameerika 1 | 15056 Tallinn
625 6101 | [email protected] | www.agri.ee

monitoring_SA_103299_.asice

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MADIS PÄRTEL PNOEE-38511010268 2025-07-22 11:23:29

Annex 1-2 to REQ_1_ EN_1_.docx

Annex 1 regarding the legal basis

In the table below, you will find a list of compatibility conditions and provisions which should be reflected in the legal basis or in secondary law concerning the block-exempted aid measure under monitoring (Commission Regulation (EU) No 651/2014, OJ L 187, 26.6.2014, p. 1, as amended.

Please provide information, in short form, in the column "Where to find them in legal basis or secondary law?" by a reference to the relevant paragraph and page number of the legal document, e.g. Art. 1, p. 3, Legal text; Paragraph 3, p. 5, Secondary law.
If a condition or provision is implicitly fulfilled, i.e., it is not especially contained in the legal text of the aid measure, please give a short explanation where it is established.
Where a condition is not applicable, please put "N/A" and give a short explanation.

A. Common provisions of application

General conditions and provisions of application
Where to find them in legal basis or secondary law?
Article 1 - Exclusion of certain activities (§2)

N/A,
Aid is not given as a financial product, also there is an exclusion for Article 44 in Article 1 § 2 of the GBER and the average annual State aid budget of the scheme does not exceed EUR 150 million.

Fiscal Marking of Liquid Fuel Act § 11 states that specific-purpose diesel may be used in machinery, tractors, non-road mobile machinery and drying facilities used in agriculture for primary agricultural production

Article 1 - Exclusion of certain sectors (§3)

N/A, according to GBER art 1 section 3 (b) GBER applies to primary agricultural production sector if aid is given for environmental aid.

Fiscal Marking of Liquid Fuel Act § 11 1) statest that specific-purpose diesel may be used in agricultural production.

Article 1 - Exclusion of companies concerned by the Deggendorf rule (§4)

Fiscal Marking of Liquid Fuel Act § 13 (3)

Article 1 - Exclusion of companies in difficulty (§4)

Fiscal Marking of Liquid Fuel Act § 13 (31)

Article 1 - Exclusion of aid measures violating Union Law (§5)

N/A, not necessary to stipulate in the legal basis, because of nature of the measure
Article 4 - Individual notification thresholds

N/A, GBER does not have an individual threshold for article 44
Article 5 – Transparency of aid

Aid in the form of tax advantages, where the measure provides for a cap ensuring that the applicable threshold is not exceeded is considered transparent.
Fiscal Marking of Liquid Fuel Act § 13 (1) - the amount of the excise duty of diesel provided for by the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act (ATFEEDA) and the amount of the excise duty applicable to the specific-purpose diesel used in agriculture and in commercial fishing in inland waters is deemed to constitute State aid.
ATFEEDA § 66 (6) and § 8519
Temporary reduction in the rate of excise duty on diesel fuel for specific is 21 euros per 1 000 litres.
The rate of excise duty on diesel fuel is 372 euros per one thousand litres of diesel fuel.

Article 6 - Incentive effect

N/A, GBER Art 6 section 5 (e) provides an exemption.
Article 7 - Eligible costs

N/A, aid is given as a tax exemption.

Fiscal Marking of Liquid Fuel Act § 11(1) 1)

Article 8 - Cumulation

N/A, not necessary to stipulate in the legal basis, because of nature of the measure
Article 9 – Publication and information

Fiscal Marking of Liquid Fuel Act § 13 (2) and Competition Act § 492
Article 11- Reporting (info sheets)

Reporting obligation according to Article 11(1) a) is provided in the Competition Act § 342, which lays down national procedures for horizontal rules.

B. Specific conditions and provisions of application

Specific conditions and provisions of application
Where to find them in legal basis or secondary law?
Article 44
Aid in the form of reductions in environmental taxes under Directive 2003/96/EC

• Compatible and exempted from notification if General compatibility conditions and conditions of this Article apply (§1)
• The beneficiaries of the tax reduction shall be selected on the basis of transparent and objective criteria and shall pay at least the respective minimum level of taxation set by Directive 2003/96/EC (§2).
• Form of aid: Aid schemes in the form of tax reductions shall be based on a reduction of the applicable environmental tax rate or on the payment of a fixed compensation amount or on a combination of these mechanisms (§3).
• No aid for biofuels which are subject to a supply or blending obligation (§4).
• The beneficiaries are primary agricultural producers § 111) Fiscal Marking of Liquid Fuel Act, They pay the miinimum level of taxation set by Directive 2003/96/EC, which is 21 euros per 1 000 litres - § 8519 of Alcohol, Tobacco, Fuel and Electricity Excise Duty Act (herein after ATFEEDA)
• Fiscal Marking of Liquid Fuel Act § 13 (1) The difference between the amount of the excise duty of diesel provided for by the ATFEEDA and the amount of the excise duty applicable to the specific-purpose diesel used in agriculture and in commercial fishing in inland waters is deemed to constitute State aid.
ATFEEDA § 66 (6) The rate of excise duty on diesel fuel is 372 euros per one thousand litres of diesel fuel.
and § 8519 Temporary reduction in the rate of excise duty on diesel fuel for specific purposes is 21 euros per 1 000 litres.
• ATFEEDA § 19 (7) list the CN codes, which are considered diesel fuel for specific purposes.

Annex 2 regarding the individual awards

A. Common provisions of application

General conditions and provisions of application
Where to find the information in the supporting documents?

Osaühing Estonia
Tiigikalda Oü
Jaagumäe Oü
Vao Agro Osaühing
Muuga Pm Osaühing
Article 1 - Exclusion of certain activities (§2)

Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Article 1 - Exclusion of certain sectors (§3)

Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Annex III is the data collected by Estonian Tax and Customs Board from the aid beneficiaries, for the reference period the beneficiaries listed “farming” as intended use each time they bought diesel fuel for specific purposes
Article 1 - Exclusion of companies concerned by the Deggendorf rule (§4)

In the second half of the year 2022, there was only one company in Estonia that had received State aid with a repayment obligation, and it was not a company in the agricultural sector.
In the second half of the year 2022, there was only one company in Estonia that had received State aid with a repayment obligation, and it was not a company in the agricultural sector.
In the second half of the year 2022, there was only one company in Estonia that had received State aid with a repayment obligation, and it was not a company in the agricultural sector.
In the second half of the year 2022, there was only one company in Estonia that had received State aid with a repayment obligation, and it was not a company in the agricultural sector.
In the second half of the year 2022, there was only one company in Estonia that had received State aid with a repayment obligation, and it was not a company in the agricultural sector.
Article 1 - Exclusion of companies in difficulty (§4)

Authorities use E-business register for current tax information and annual reports (also areas of activity), the annual report for 2022 for Osaühing Estonia can be found here.
Authorities use E-business register for current tax information and annual reports (also areas of activity), the annual report for 2022 for Tiigikalda OÜ can be found here.
Authorities use E-business register for current tax information and annual reports (also areas of activity), the annual report for 2022 for Jaagumäe OÜ can be found here.
Authorities use E-business register for current tax information and annual reports (also areas of activity), the annual report for 2022 for Vao Agro Osaühing can be found here.
Authorities use E-business register for current tax information and annual reports (also areas of activity), the annual report for 2022 for Muuga Pm Osaühing can be found here.
Article 1 - Exclusion of aid measures violating Union Law (§5)

N/A, explanation in Annex 1
N/A,explanation in Annex 1
N/A, explanation in Annex 1
N/A, explanation in Annex 1
N/A, explanation in Annex 1
Article 4 - Individual notification thresholds

N/A, explanation in Annex 1
N/A, explanation in Annex 1
N/A, explanation in Annex 1
N/A, explanation in Annex 1
N/A, explanation in Annex 1
Article 5 – Transparency of aid

N/A for individual awards
N/A for individual awards
N/A for individual awards
N/A for individual awards
N/A for individual awards
Article 6 - Incentive effect

N/A, GBER Art 6 point 5 (e)
N/A, GBER Art 6 point 5 (e)
N/A, GBER Art 6 point 5 (e)
N/A, GBER Art 6 point 5 (e)
N/A, GBER Art 6 point 5 (e)
Article 7 - Eligible costs

NACE group level economic sector for the company is 01.1 growing of non-perennial crops, see Annex 4, which is a data compiled from the Estonian state aid and de minimis aid register
NACE group level economic sector for the company is 01.1 growing of non-perennial crops, see Annex 4, which is a data compiled from the Estonian state aid and de minimis aid register
NACE group level economic sector for the company is 01.1 growing of non-perennial crops, see Annex 4, which is a data compiled from the Estonian state aid and de minimis aid register
NACE group level economic sector for the company is 01.1 growing of non-perennial crops, see Annex 4, which is a data compiled from the Estonian state aid and de minimis aid register
NACE group level economic sector for the company is 01.1 growing of non-perennial crops, see Annex 4, which is a data compiled from the Estonian state aid and de minimis aid register
Article 8 - Cumulation

N/A, not necessary to stipulate in the legal basis, because of nature of the measure
N/A, not necessary to stipulate in the legal basis, because of nature of the measure
N/A, not necessary to stipulate in the legal basis, because of nature of the measure
N/A, not necessary to stipulate in the legal basis, because of nature of the measure
N/A, not necessary to stipulate in the legal basis, because of nature of the measure
Article 9 – Publication and information

Information is published in the Estonian state aid and de minimis aid register and TAM, pdf added
Information is published in the Estonian state aid and de minimis aid register and TAM, pdf added
Information is published in the Estonian state aid and de minimis aid register and TAM, pdf added
Information is published in the Estonian state aid and de minimis aid register and TAM, pdf added
Information is published in the Estonian state aid and de minimis aid register and TAM, pdf added
Article 11- Reporting (info sheets)

N/A for individual awards
N/A for individual awards
N/A for individual awards
N/A for individual awards
N/A for individual awards

B. Specific conditions and provisions of application

Specific conditions and provisions of application
Where to find the information in the supporting documents?

Osaühing Estonia
Tiigikalda Oü
Jaagumäe Oü
Vao Agro Osaühing
Muuga Pm Osaühing
ARTICLE 44
Aid in the form of reductions in environmental taxes under Directive 2003/96/EC
See Annex 4 column K, which is a data compiled from the Estonian state aid and de minimis aid register
See Annex 4 column K, which is a data compiled from the Estonian state aid and de minimis aid register
See Annex 4 column K, which is a data compiled from the Estonian state aid and de minimis aid register
See Annex 4 column K, which is a data compiled from the Estonian state aid and de minimis aid register
See Annex 4 column K, which is a data compiled from the Estonian state aid and de minimis aid register
• Compatible and exempted from notification if General compatibility conditions and conditions of this Article apply (§1)
• The beneficiaries of the tax reduction shall be selected on the basis of transparent and objective criteria and shall pay at least the respective minimum level of taxation set by Directive 2003/96/EC (§2).
• Form of aid: Aid schemes in the form of tax reductions shall be based on a reduction of the applicable environmental tax rate or on the payment of a fixed compensation amount or on a combination of these mechanisms (§3).
• No aid for biofuels which are subject to a supply or blending obligation (§4).
Beneficiaries were companies active in the primary agricultural sector by indicating this they were able to buy diesel fuel for specific purposes at a reduced tax rate as indicated Annex 1 (A)
Beneficiaries were companies active in the primary agricultural sector by indicating this they were able to buy diesel fuel for specific purposes at a reduced tax rate as indicated Annex 1 (A)
Beneficiaries were companies active in the primary agricultural sector by indicating this they were able to buy diesel fuel for specific purposes at a reduced tax rate as indicated Annex 1 (A)
Beneficiaries were companies active in the primary agricultural sector by indicating this they were able to buy diesel fuel for specific purposes at a reduced tax rate as indicated Annex 1 (A)
Beneficiaries were companies active in the primary agricultural sector by indicating this they were able to buy diesel fuel for specific purposes at a reduced tax rate as indicated Annex 1 (A)

Annex_3_Copy of 2022_EDK_isikud (002).xlsx

Annex_4.xlsx

Annex_5_language_waiver_.pdf

Suur-Ameerika St. 1 / 10122 Tallinn/Estonia / +372 625 6101 / [email protected] / www.agri.ee

Register code 70000734

EUROPEAN COMMISSION

DG Competition

Market and cases I – Energy and Environment

State aid II

22 July 2025 N° 5.4-2/1810-63

Subject: State aid number SA. 103299 – Language waiver

Dear Sir/Madam,

In order to facilitate the correspondence between the Estonian government and the Commission

in relation to the State aid monitoring case SA. 103299, the Estonian government, agrees

exceptionally to waive its rights deriving from Art. 342 TFEU in conjunction with Art. 3 of the

EC Regulation 1/1958 and to use English as the working language as well as having any

Decision adopted and notified pursuant to Article 297 of the Treaty in English language.

Yours sincerely,

(signed digitally)

Madis Pärtel

Deputy Secretary General acting as Secretary General

Annex_6.xlsx

Estonia_AidAward_TM-12087683.pdf

State Aid Transparency Award Module

Vaata abi

Riik Eesti

Abimeetme pealkiri Erimärgistatud diislikütuse aktsiisisoodustus põllumajandussektoris

(muutmine)

Abimeetme pealkiri [EN] Reduction of excise duty on special marked diesel in the agricultural

sector (modification)

Riigiabi number SA.103299

Viitenumber TM-12087683

Staatus AVALDATUD

Riiklik tunnuskood 10038386

Abisaaja riikliku

tunnuskoodi liik Registrikood

Abisaaja nimi OSAÜHING ESTONIA

Abisaaja nimi [EN] LIMITED LIABILITY COMPANY ESTONIA

Abisaaja liik Suurettevõtjad

Piirkond Eesti

Valdkond (NACE) Loomakasvatus

Abivahend Maksusoodustus või maksuvabastus

Abi eesmärk Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav

abi (artikkel 44)

Abi andmise kuupäev 31/12/2022

Abielement, väljendatuna

kogusummana 191,313.25 EUR

Abi andva ametiasutuse

nimi Põllumajanduse Registrite ja Informatsiooni Amet

Abi andva ametiasutuse

nimi [EN]

Põllumajanduse Registrite ja Informatsiooni Amet (Estonian

Agricultural Registers and Information Board

Kaasrahastamine Ei

Covid-19 Ei

Volitatud üksus

Finantsvahendajad

Jaagumäe_AidAward_TM-12087749 (1).pdf

State Aid Transparency Award Module

Vaata abi

Riik Eesti

Abimeetme pealkiri Erimärgistatud diislikütuse aktsiisisoodustus põllumajandussektoris

(muutmine)

Abimeetme pealkiri [EN] Reduction of excise duty on special marked diesel in the agricultural

sector (modification)

Riigiabi number SA.103299

Viitenumber TM-12087749

Staatus AVALDATUD

Riiklik tunnuskood 14191794

Abisaaja riikliku

tunnuskoodi liik Registrikood

Abisaaja nimi JAAGUMÄE OÜ

Abisaaja liik Väikesed ja keskmise suurusega ettevõtjad

Piirkond Eesti

Valdkond (NACE) Segapõllumajandus

Abivahend Maksusoodustus või maksuvabastus

Abi eesmärk Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav

abi (artikkel 44)

Abi andmise kuupäev 31/12/2022

Abielement, väljendatuna

kogusummana 74,409.19 EUR

Abi andva ametiasutuse

nimi Põllumajanduse Registrite ja Informatsiooni Amet

Abi andva ametiasutuse

nimi [EN]

Põllumajanduse Registrite ja Informatsiooni Amet (Estonian

Agricultural Registers and Information Board

Kaasrahastamine Ei

Covid-19 Ei

Volitatud üksus

Finantsvahendajad

Muuga_AidAward_TM-12087770.pdf

State Aid Transparency Award Module

Vaata abi

Riik Eesti

Abimeetme pealkiri Erimärgistatud diislikütuse aktsiisisoodustus põllumajandussektoris

(muutmine)

Abimeetme pealkiri [EN] Reduction of excise duty on special marked diesel in the agricultural

sector (modification)

Riigiabi number SA.103299

Viitenumber TM-12087770

Staatus AVALDATUD

Riiklik tunnuskood 10160744

Abisaaja riikliku

tunnuskoodi liik Registrikood

Abisaaja nimi MUUGA PM OSAÜHING

Abisaaja liik Väikesed ja keskmise suurusega ettevõtjad

Piirkond Eesti

Valdkond (NACE) Üheaastaste põllukultuuride kasvatus

Abivahend Maksusoodustus või maksuvabastus

Abi eesmärk Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav

abi (artikkel 44)

Abi andmise kuupäev 31/12/2022

Abielement, väljendatuna

kogusummana 60,101.46 EUR

Abi andva ametiasutuse

nimi Põllumajanduse Registrite ja Informatsiooni Amet

Abi andva ametiasutuse

nimi [EN]

Põllumajanduse Registrite ja Informatsiooni Amet (Estonian

Agricultural Registers and Information Board

Kaasrahastamine Ei

Covid-19 Ei

Volitatud üksus

Finantsvahendajad

Tiigikalda_AidAward_TM-12087703.pdf

State Aid Transparency Award Module

Vaata abi

Riik Eesti

Abimeetme pealkiri Erimärgistatud diislikütuse aktsiisisoodustus põllumajandussektoris

(muutmine)

Abimeetme pealkiri [EN] Reduction of excise duty on special marked diesel in the agricultural

sector (modification)

Riigiabi number SA.103299

Viitenumber TM-12087703

Staatus AVALDATUD

Riiklik tunnuskood 11489116

Abisaaja riikliku

tunnuskoodi liik Registrikood

Abisaaja nimi TIIGIKALDA OÜ

Abisaaja liik Väikesed ja keskmise suurusega ettevõtjad

Piirkond Eesti

Valdkond (NACE) Põllumajandust abistavad tegevusalad ja saagikoristusjärgsed

tegevused

Abivahend Maksusoodustus või maksuvabastus

Abi eesmärk Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav

abi (artikkel 44)

Abi andmise kuupäev 31/12/2022

Abielement, väljendatuna

kogusummana 101,200.01 EUR

Abi andva ametiasutuse

nimi Põllumajanduse Registrite ja Informatsiooni Amet

Abi andva ametiasutuse

nimi [EN]

Põllumajanduse Registrite ja Informatsiooni Amet (Estonian

Agricultural Registers and Information Board

Kaasrahastamine Ei

Covid-19 Ei

Volitatud üksus

Finantsvahendajad

VAO_OÜ_AidAward_TM-12087759.pdf

State Aid Transparency Award Module

Vaata abi

Riik Eesti

Abimeetme pealkiri Erimärgistatud diislikütuse aktsiisisoodustus põllumajandussektoris

(muutmine)

Abimeetme pealkiri [EN] Reduction of excise duty on special marked diesel in the agricultural

sector (modification)

Riigiabi number SA.103299

Viitenumber TM-12087759

Staatus AVALDATUD

Riiklik tunnuskood 10020498

Abisaaja riikliku

tunnuskoodi liik Registrikood

Abisaaja nimi VAO AGRO OSAÜHING

Abisaaja liik Väikesed ja keskmise suurusega ettevõtjad

Piirkond Eesti

Valdkond (NACE) Loomakasvatus

Abivahend Maksusoodustus või maksuvabastus

Abi eesmärk Direktiivi 2003/96/EÜ kohaselt keskkonnamaksu vähendustena antav

abi (artikkel 44)

Abi andmise kuupäev 31/12/2022

Abielement, väljendatuna

kogusummana 62,642.33 EUR

Abi andva ametiasutuse

nimi Põllumajanduse Registrite ja Informatsiooni Amet

Abi andva ametiasutuse

nimi [EN]

Põllumajanduse Registrite ja Informatsiooni Amet (Estonian

Agricultural Registers and Information Board

Kaasrahastamine Ei

Covid-19 Ei

Volitatud üksus

Finantsvahendajad

monitoring_SA_103299_.pdf

Suur-Ameerika St. 1 / 10122 Tallinn/Estonia / +372 625 6101 / [email protected] / www.agri.ee

Register code 70000734

EUROPEAN COMMISSION

DG Competition

Market and cases I – Energy and Environment

State aid II

22 July 2025 N° 5.4-2/1873-1

Monitoring of block-exempted aid measures SA.103299 (2025/MX) – Erimärgistatud

diislikütuse aktsiisisoodustus põllumajandussektoris (muutmine)

Dear Mr Ritter,

We hereby reply to the European Commission´s letter COMP

B.3/MBL/HA*comp(2025)7126016 of 4th of July 2025 regarding monitoring of block-

exempted aid measure SA.103299.

1. Legal basis

(1) Notification SA.103299 was valid for the period from 01 June 2022 to 31 December 2022.

During this period, the legal basis underwent several amendments, however, that did not

necessitate any changes to notification SA.103299. The legal basis referenced in the summary

information sheet (https://www.riigiteataja.ee/akt/122052022002) was valid from 01 June 2022

to 30 June 2022. Afterwards, the legal basis for the scheme changed to

https://www.riigiteataja.ee/akt/122052022003, which was valid from 01 July 2022 to 30

November 2022. The legal basis applicable for the period from 01 December 2022 to 31

December 2022 can be found here: https://www.riigiteataja.ee/akt/118112022004.

(2) We have completed the attached tables (Annexes 1 and 2).

(3) The notification SA.103299 was valid from 01 June 2022 to 31 December 2022 and was

subsequently replaced by notification SA.105932, which was valid from 01 January 2023 to 30

April 2024. This, in turn, was succeeded by notification SA.113970, effective from 01 May

2024 to 31 December 2026. The changes reflect amendments in the legal framework,

specifically the "Alcohol, Tobacco, Fuel and Electricity Excise Duty Act". On 01 June 2022 an

amendment came into force, which introduced implementing provision §8519, reducing the

excise duty rate on diesel fuel for specific purposes to 21 euros per 1,000 litres for the period

from 01 June 2022 to 31 December 2022. This provision was then extended to cover the period

from 01 January 2023 to 30 April 2024, and from 01 May 2024 it was incorporated as a main

provision under §66(7).

2. Implementation of the scheme

Information regarding the companies can be found in the annexes.

2 (2)

In case of questions please contact advisor Pirkko-Liisa Meius, [email protected],

+372 625 6534 of the Agricultural Policy Department.

Yours sincerely,

Madis Pärtel

Deputy Secretary General acting as Secretary General

Enc. 1) Annex 1-2 to REQ_1_ EN_1_clean.docx,

2) Annex_3_Copy of 2022_EDK_isikud (002).xlsx,

3) Annex_4.xlsx,

4) Estonia_AidAward_TM-12087683.pdf,

5) Jaagumäe_AidAward_TM-12087749 (1).pdf,

6) Muuga_AidAward_TM-12087770.pdf,

7) Tiigikalda_AidAward_TM-12087703.pdf,

8) VAO_OÜ_AidAward_TM-12087759.pdf

9) Annex_5_language_waiver.pdf

10) Annex_6.xlsx