Publication / Tanel Molok
Full publication available here.
Applicable law allows for both financial and non-financial compensation for implementation of the Rail Baltic project Public debate on the Rail Baltic project has mostly focused on compensation for damage to the owners and other users of immovable property. SORAINEN and CentAR Center for Applied Research have prepared a survey on the issue, available here (in Estonian). […]
Significant recent judgments have created a serious tax risk for certain relationships where “one-man companies” are used to provide services to another company (also known as LLC-ism). In the past few months, the Estonian Supreme Court has handed the Tax and Customs Board three relevant victories and found that service fees paid to a company […]
How to avoid deletion from the VAT register? On 7 May 2015, the Estonian Supreme Court delivered judgment in case No. 3-3-1-17-15, the significance of which lies in laying down preventive guidelines to avoid deletion from the VAT register. In this particular case, the Estonian Tax and Customs Board (ETCB) wanted to delete a company […]
1. Don’t throw away your tax benefit! As of 1 January 2015, an amendment to the Estonian Income Tax Act takes effect requiring legal persons to declare all past circumstances that may affect their income tax liability in the future. The deadline set for declarations is 10 February 2015. Absolutely all entrepreneurs have circumstances that […]