Successful Representation of Eesti Taastuvenergia OÜ in Supreme Court Case Against the Tax and Customs Board

RASK represented Eesti Taastuvenergia OÜ in a legal dispute with the Estonian Tax and Customs Board (MTA). The central issue of the dispute was whether the tax authority could adjust the price of equipment purchased by the company and impose additional income and value-added taxes, based on the claim that the transaction was a sham and the actual price was lower.

Initially, the tax authority won the case in both the administrative court and the court of appeals. However, Eesti Taastuvenergia OÜ ultimately prevailed in the Supreme Court. The highest court agreed with the position defended by RASK’s advisors, ruling that the tax decision was unlawful. The court found that the transaction was neither a sham nor connected to tax fraud, and that the tax authority's adjustment of the price was not justified.

As a result of the Supreme Court's ruling, the previous court decisions and the MTA’s tax assessment were annulled.