Tax

• Successfully advising Paldiski Northern Port in various Estonian governmental institutions relating to the establishment of the Paldiski Free Economic Zone.
  
• Advising an investment fund in connection with Estonian and EU VAT rules on fund management fees and claiming refunds of VAT based on direct application of EU law and ECJ case-law.
• Advising an international group on Estonian and EU VAT rules in refinancing transactions with Swedbank concerning a lease facility of a fleet of railcars located in Russia and other CIS countries
• Advising a private equity and venture capital investor on tax aspects in various M&A transactions, including exiting from existing investments and acquisitions of various infrastructure companies
• Advising an international pharmaceuticals company on Estonian and EU VAT rules and ECJ case-law concerning taxable value in selling pharmaceuticals to hospitals and wholesalers
• Advising a Danish service provider, in connection with Estonian-Danish tax treaty rules, on the permanent establishment and refund of input VAT
• Advising shareholders of an oil products wholesale company on tax aspects of corporate restructuring
• Representing the former shareholders of Stora Enso Timber AS (formerly AS Sylvester) in one of the largest tax disputes in the Baltic countries against the Estonian Tax and Customs Board in a landmark case concerning taxation of gains on sales of shares and general principles of tax law such as the principle of substance-over-form. The dispute involved tax claims amounting to approx EUR 45 million and resulted in total abolition of tax claims against the clients.
• Advising East Tallinn Central Hospital, Eesti Vesiehituse AS, The Estonian Defence Leagues Harju and Alutaguse brigades, Ülemiste City (former AS Dvigatel), Paldiski City and its subordinates, Kreenholmi Manufaktuur, Betoneks AS, Perevara AS and other tax payers in disputes against the the tax authority regarding expired and unconstitutional tax interests and recovering undue interest payments.
• Representing Möbius Turundusinvesteeringud against the Tax and Customs Board in the Supreme Court. The landmark case concerns taxation of fringe benefits based on values used in a real estate sales transaction between the company and a member of its board and the case resulted in abolishing all tax claims against the client.
• Representing EVEA Panga Kinnisvara AS (currently AS If Kinnisvarahaldus) in the Supreme Court against the Tax and Customs Board in a landmark dispute that concerned the right to deduct VAT on goods and services used in constructing a bank office building not owned by the tax payer which resulted in abolishing all tax claims of the Tax Authority by the courts.
• Representing Investeerimisfond Erastamise Usaldusfond in the Supreme Court against the Tax and Customs Board. The case was a landmark dispute concerning general principles of corporate tax such as avoidance of double taxation in the context of the distribution of dividends and resulted in abolishing all tax claims by the courts.
• Representing BML Invest OÜ in the Supreme Court against the Tax and Customs Board in a landmark dispute concerning the right of a real estate developer to deduct input VAT in constructing residential premises used for generating taxable turnover and the legal requirement to avoid accumulation of VAT. The case resulted in abolishing the majority of the tax claims against the client by the courts.
• Representing Milleenia Valduse AS in the Supreme Court against the Tax and Customs Board in a dispute concerning the right not to recalculate input VAT in the transfer of a shopping centre as a functioning business unit. The case resulted in abolishing all tax claims against the client.
• Representing AS Petroimpex against the Tax and Customs Board in the Supreme Court in a dispute concerning fuel sales transactions and ECJ case law on the right to deduct VAT by a bona fide purchaser. The case resulted in abolishing the majority of the tax claims against the client by the courts.
• Representing BMGS (Estonian branch) in the Supreme Court against the Tax and Customs Board in a dispute concerning construction services and the right to deduct VAT by a bona fide purchaser. The case resulted in abolishing all tax claims against the client.
• Representing M.G. Supplies AS against Tax and Customs Board in the Supreme Court. The landmark case concerned suspension of refunding input VAT due to initiation of criminal proceedings. The case resulted in abolishing the suspension decision and complete refund of VAT to the client.
• Representing sole shareholder and member of the board of a company against Tax and Customs Board in criminal proceedings in the Supreme Court. The landmark case concerned imposition of social tax on money obtained by the client from the company. The courts supported our arguments on that there was no social tax and the sums could only be taxable as dividends. The Supreme Court also confirmed that misinformation about unemployment benefit payments was not covered by tax fraud provisions of the Penal Code. The case resulted in the verdict of not guilty on most grounds of the accusation.
• Representing a real estate developer and its member of the board in criminal proceedings against Tax and Customs Board that resulted in termination of proceedings against the member of the board due to lack of public interest and monetary punishment for the company.
• Representing a timber company and its member of the board in criminal proceedings against Tax and Customs Board that resulted in termination of proceedings against the due to non-existance of grounds for criminal proceedings.