Jõustumiskuupäev

Jõustumiskuupäev refers to a specific term used in Estonian law and finance. It is defined as the date when a company's financial statements or other documents must be delivered to the public registry or other relevant authorities.

In Estonia, the jõustumiskuupäev is an important deadline for companies that need to file their financial statements with the Commercial Register or the Estonian Tax and Customs Board. The jõustumiskuupäev is typically set on a specific date after the end of a company's financial year, during which the company must lodge its financial statements, annual reports, and other required documents.

The purpose of the jõustumiskuupäev is to ensure that all necessary information about a company is publicly available, thereby promoting transparency and accountability. Companies that fail to meet the jõustumiskuupäev deadline may face sanctions or penalties.

Jõustumiskuupäev is often confused with the "jõudnemiis" or "filing deadline", which is the last date for submitting documents to a public registry. However, these two terms have distinct meanings in Estonian law and should not be confused.

In practice, jõustumiskuupäev is an important requirement for all Estonian companies, particularly those listed on the Tallinn Stock Exchange. Compliance with the jõustumiskuupäev is essential to avoid financial penalties and maintain good standing with regulatory authorities.

It is worth noting that the jõustumiskuupäev may be different for different types of companies, such as public limited liability companies or private limited liability companies. The specific date of the jõustumiskuupäev is set out in the Estonian Commercial Code and other relevant legislation.