Cases that were resolved in the client’s favour.
The effectiveness of our consultancy services is best demonstrated by the results. Below are actual cases handled by DMS TAX – in which we defended our clients’ interests before administrative authorities and courts, and advised them on the correct course of action through tax opinions, securing tangible tax benefits and ensuring the security of their tax settlements. Each case is presented in an anonymised form, whilst respecting confidentiality.
Completed projects that have benefited the client
Successfully challenging the suspension of the limitation period and having tax decisions set aside
Successful overturning of tax decisions determining personal income tax liabilities for clients
No PIT on the sale of property
The client received a favourable individual ruling confirming that no PIT is payable on the sale of his private property
The option to apply the Estonian CIT when more than 50 per cent of sales are to related parties
The client received a favourable individual ruling confirming that it could continue to be subject to the Estonian corporation tax regime when selling more than 50 per cent to a related party.
The option to make use of hypothetical interest rate preferences
We have confirmed that, should a resolution be passed in 2026 to transfer the profits for 2023 and 2024 to the reserve fund, the Company will be able to recognise the cost of hypothetical interest in 2026, 2027 and 2028.
Reduction in VAT during the relevant period
The customer was entitled to a VAT reduction as soon as the downward adjustment was issued, without any delay caused by a lack of delivery confirmations.
8% VAT on the provision of sports facilities to secondary schools
The client received a favourable Binding Rate Notice confirming an 8 per cent VAT rate for the provision of sports facilities to secondary schools
Conservative investment preparation costs
The client has secured the right to claim reimbursement for the costs of preparing the investment, including activities that did not result in the purchase of the property.
Full protection under the existing interpretation
The client was assured that, by acting in accordance with the interpretation, they would enjoy full legal protection, including in respect of settlements made after it was served.
A simple method for accounting for exchange rate differences
The client maintained a simple and lawful method of calculating exchange rate differences, rather than using an artificial exchange rate imposed by the authority.
No tax on corporate team-building events
As the payer, the client now has grounds for not including income from team-building events in their employees’ earnings, providing peace of mind for both parties.
Earlier commencement of depreciation of the investment
The client could have started claiming depreciation on the building, which was being completed in stages, at an earlier stage, thereby gaining faster tax deductions and improved cash flow.
The possibility of adjusting input VAT following a change in the use of a property
The client received a favourable decision from the tax authority, confirming that a one-off adjustment to input VAT was possible
The possibility of a VAT refund despite the tax authority carrying out cross-checks on business partners
The client received a favourable ruling confirming the possibility of a VAT refund following cross-checks of the taxpayer’s business partners by the tax authority
The taxpayer has not submitted a PIT return for the part of the liability corresponding to the advance payment which the withholding agent did not deduct
The client received a favourable ruling from the Supreme Administrative Court, confirming that no PIT was due on the portion of the liability corresponding to the advance payment which the payer had not collected
The company’s exemption from liability for VAT due to criminal acts committed by its chairman
The Provincial Court upheld our position and quashed the unfavourable decisions of the tax authorities at first and second instance, which had held the Client liable for VAT arising from a blank invoice issued by its managing director