RASK consults and represents City of Tallinn in sales tax dispute.
Case
RASK consulted and represented the City of Tallinn in sales tax disputes that have reached the European Court of Justice as well as the Supreme Court.
In 2010–2011, the City of Tallinn imposed a local sales tax. Several large trading companies challenged their sales tax obligations as unlawful.
The European Court of Justice held that the sales tax was incompatible with the Excise Duty Directive, but not with the VAT Directive.
The Administrative Law Chamber of the Supreme Court dismissed the cassation appeals of the companies and found that the sales tax was in line with both the VAT Directive and the Constitution of the Republic of Estonia.
In 2010–2011, the City of Tallinn imposed a local sales tax. Several large trading companies challenged their sales tax obligations as unlawful.
The European Court of Justice held that the sales tax was incompatible with the Excise Duty Directive, but not with the VAT Directive.
The Administrative Law Chamber of the Supreme Court dismissed the cassation appeals of the companies and found that the sales tax was in line with both the VAT Directive and the Constitution of the Republic of Estonia.
Media links
- ERR: Tallinn sai aastatepikkuses müügimaksu vaidluses Euroopa Kohtust õiguse
- Äripäev: Kuidas lahenes Tallinna müügimaksuvaidlus?
- Delfi: Ettevõtjad seljatasid Euroopa Kohtus Tallinna: müügimaks oli ebaseaduslik
- RUP: Tallinna müügimaksu tagastamine vastuolus aktsiisidirektiiviga
- Linnaleht: Tallinn sai müügimaksu vaidluses õiguse
- ERR: Riigikohus:Tallinna müügimaks ei olnud õigusvastane