RASK represents municipalities in Supreme Court dispute over environmental charges.
Case
RASK represented Vaivara and Koigi municipalities in a court dispute with the Estonian Tax and Customs Board. The dispute focused on the question of whether the tax authority could offset the state’s existing financial claims against the municipalities with environmental charges payable to the municipalities.
The tax authority won the disputes in the Administrative and Circuit Courts, but the municipalities won in the Supreme Court. In its decision, the court of highest instance agreed with the position defended with the help of RASK that the state does not have the right to offset its claims against the municipalities with environmental charges payable to the municipalities without prior agreement.
As a result of this court case, the tax authority changed their administrative practice in relations with all Estonian municipalities.
The tax authority won the disputes in the Administrative and Circuit Courts, but the municipalities won in the Supreme Court. In its decision, the court of highest instance agreed with the position defended with the help of RASK that the state does not have the right to offset its claims against the municipalities with environmental charges payable to the municipalities without prior agreement.
As a result of this court case, the tax authority changed their administrative practice in relations with all Estonian municipalities.