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Juhatuse liikme leping – millal sõlmida ja mida reguleerida

Board member's contract - when to conclude and what to regulate

If you have ever acted as a board member of a private company, you have probably signed or at least considered signing a board member contract. In some cases, the contract of a member of the board of a private company is not necessary at all, but in other cases it is highly recommended. How to decide...

Autoriõiguste kaitse ei ulatu toidu maitsele

Copyright protection does not extend to the taste of food

The European Court of Justice ruled yesterday in the case of the Dutch cheese manufacturer Levola that the taste of food is not protected by copyright. Levola filed a complaint against another cheese manufacturer, Smilde Foods. The complaint alleged that the latter copied the taste of Heksenkaas spread cheese in its Witte Wievenkaas product and infringed Levola's copyright. 

Võltsbroneeringute kasutamine on eksitav kauplemisvõte

Using fake bookings is a misleading trading tactic

Peep Sooman, a member of Pindi Kinnisvara's management board, said yesterday via the portal Kinnisvarauudised.ee in the article "Developers are struggling with the number of apartments sold", that real estate developers operating in Estonia have started using fake bookings on the websites of development projects. However, fake booking is a misleading trading technique in the sense of consumer protection law and its use is prohibited.

Maksuseadusi tuleb tõlgendada maksumaksja kasuks

Tax laws must be interpreted in favor of the taxpayer

Tax law is a complex field and understanding it requires legal and economic knowledge. We can only hope that both the tax administrator and other representatives of the state authority, as well as taxpayers, interpret tax laws based on the values inherent in the rule of law and...

Maksuhaldur ei või reeglina tehingu hinda korrigeerida

Maksuhaldur ei või reeglina tehingu hinda korrigeerida

Ettevõtjad on kauba või teenuse hinna kokkuleppimisel vabad, kui seadus ei sätesta erandina teisiti. Põhiseadusest tuleneb ettevõtlusvabaduse ja privaatautonoomia printsiip, mille kohaselt on ettevõtjal õigus korraldada oma äritegevust omavastutuslikult enesemääramise teel. Maksuhaldur peab maksude kogumisel tagama nende õiguste kaitse ja arvestama, et tal on seaduslikkuse printsiibist tulenevalt volitus teha üksnes seda, mis on sätestatud seaduses.

Mõistlik menetlusaeg: igaühe ebamäärane õigus

Mõistlik menetlusaeg: igaühe ebamäärane õigus

Euroopa inimõiguste ja põhivabaduste kaitse konventsiooni kohaselt on igaühel õigus kohtumenetlusele mõistliku aja jooksul. See on paraku määratlemata õigusmõiste, mida on püütud küll sisustada kohtupraktikas. Kindlad ajalised piirid aga puuduvad.