RASK challenges constitutionality of land tax in Supreme Court.
Case
RASK represented an entrepreneur in a dispute in the Supreme Court over the constitutionality of land tax. More specifically, the company challenged the land tax obligations imposed on it, claiming that the land tax was in conflict with the Constitution of the Republic of Estonia, since the obligation to pay land tax does not arise from tax laws. The entrepreneur also complained that they had not been served with the preliminary administrative acts based on which the land tax was imposed.
The Administrative Court and Circuit Court dismissed the appeals, but the Supreme Court partially upheld the cassation appeal by the entrepreneur. The Supreme Court agreed with the position defended with the help of RASK that because the act determining the taxable value of the land was not delivered to the person, the land tax notice is unlawful due to the failure to serve the preliminary administrative act and must be annulled.
The Supreme Court did not agree with the complainant’s claim that the regulation of land tax was unconstitutional.
The Administrative Court and Circuit Court dismissed the appeals, but the Supreme Court partially upheld the cassation appeal by the entrepreneur. The Supreme Court agreed with the position defended with the help of RASK that because the act determining the taxable value of the land was not delivered to the person, the land tax notice is unlawful due to the failure to serve the preliminary administrative act and must be annulled.
The Supreme Court did not agree with the complainant’s claim that the regulation of land tax was unconstitutional.