Estonia: Board member liable for taxes; Finnish tax liability collectible (Circuit Court decisions)
A report that includes summaries of recent decisions of the Tallinn Circuit Court
A report that includes summaries of recent decisions of the Tallinn Circuit Court
The KPMG member firm in Estonia prepared a report that includes summaries of the following recent decisions of the Tallinn Circuit Court.
- The court ordered a company's board member to pay a tax debt, following a decision by the tax authority that the company had not declared certain taxes and had made suspicious transactions. However, the court did not uphold all the tax authority's claims, stating that the authority had not sufficiently assessed the evidence provided by the company, had not clarified the nature of the disputed services, and had not considered the company's obligations to other creditors.
- The court dismissed a Finnish company's challenge to the legality of orders issued by the Estonian tax authority to recover a tax debt owed in Finland. The court found that that the Estonian tax authority acted within the law, and any dispute of the enforcement order should be filed with the Finnish authorities.
Read a December 2023 report prepared by the KPMG member firm in Estonia
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