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RASK represents client in Supreme Court constitutional review.


RASK represented a company in a dispute in the Supreme Court, questioning the constitutionality of the interest rate of 0.06% per day provided for in the Taxation Act.

Tallinn Administrative Court agreed with the positions presented by RASK and submitted the constitutional issue to the Supreme Court. The Supreme Court examined the constitutionality of the tax interest and decided that the interest rate was indeed in line with the Constitution of the Republic of Estonia.

Although the Supreme Court did not declare the provision unconstitutional, the court dispute gave the legislator incentive to fully review and mitigate tax interest regulation. Changes in interest rates became effective in 2019.