If appeal is possible, what is the competent body to hear the appeal?

Political Parties Act (as of 2013, in English)

http://www.legaltext.ee/text/en/X1022K10.htm.

? 12¹¹. Political party funding supervisioncommittee’s precept and right to request documents

[RT I,19.03.2013, 2 – entry into force 01.04.2013]

(1)     Thepolitical party funding supervision committee shall make a precept to apolitical party, a person running as a candidate in the list of a politicalparty, an election coalition, a person running as a candidate in the list of anelection coalition or a single candidate if the person:

1)      hasfailed to perform the obligation to submit the report required under this Actor if the report contains deficiencies;

[RT I, 19.03.2013, 2 – entryinto force 01.04.2013]

2)      hasfailed to return a prohibited donation;

3)      hasnot recognized an accepted donation;

4)      hasnot transferred a prohibited donation to the state budget;

5)      hasnot submitted the documents specified in subsections 12⁸ (2)and (3) of this Act;

6)      hasfailed to submit a document requested by the committee by the prescribed date.

[RT I, 19.03.2013, 2 – entryinto force 01.04.2013]

[…]

? 12¹². Penalty payment and default interest

(1)     In theevent of failure to comply with a precept specified in clauses 12¹¹ (1)1)-3), 5) and 6) of this Act, the political party funding supervision committeemay impose a penalty payment of up to 6400 euros in accordance with theprocedure provided for in the Substitutive Enforcement and Penalty Payment Act.

[RT I, 19.03.2013, 2 – entryinto force 01.04.2013]

[…]

? 12¹³. Appealing against precept

If apolitical party, a person running as a candidate in the list of a politicalparty, an election coalition, a person running as a candidate in the list of anelection coalition or a single candidate finds that a precept of the politicalparty funding supervision committee violates their rights, the person may haverecourse to the court pursuant to the procedure established in the Code ofAdministrative Court Procedure.

[RT I,10.12.2010, 1 – entry into force 01.04.2011]