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The general anti-abuse rule in Estonian tax law: stretching the limits of the principle of legal certainty Cover

The general anti-abuse rule in Estonian tax law: stretching the limits of the principle of legal certainty

TalTech Journal of European Studies
Volume 16 (2026): Issue 2 (December 2026)
By:  and    
Open Access
|Oct 2026
Authors

Authors

Kaido Künnapas

kaido.kunnapas@taltech.ee

Department of Law, Tallinn University of Technology, Estonia

Elisabeth Lauri

elisabeth.lauri@gmail.com

WIDEN Law Firm, Estonia
DOI: https://doi.org/10.2478/bjes-2026-0026 | Journal eISSN: 2674-4619 (formerly 2228-0596) | Journal ISSN: 2674-4600 (formerly 2228-0596)
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Language: English
Page range: 311 - 332
Published online: Oct 25, 2026
Published in print: Dec 1, 2026
Published by: Tallinn University of Technology
In partnership with: Paradigm Publishing Services
Keywords:
AI,
AI bias,
anti-abuse,
artificial arrangements,
ATAD,
GAAR,
legal certainty,
tax abuse,
tax avoidance,
tax criminal law,
tax technology
Related subjects:
Computer sciences,
Computer sciences, other,
Business and economics,
Political economics,
Political economics, other,
Law,
Law, other,
Social sciences,
Social sciences, other

© 2026 Kaido Künnapas, Elisabeth Lauri, published by Tallinn University of Technology
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 16 (2026): Issue 2 (December 2026)
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