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Karli Kütt

Karli advises and represents clients mainly in indirect taxes and tax proceedings. He has extensive experience advising clients on tax matters related to value added tax, excise duties and customs duties. In addition to counselling the clients on indirect tax matters, Karli is also valued as a skilful representative in tax proceedings and litigations. He and his litigation team recently achieved a significant Supreme Court ruling, overturning the previously established practice of value added tax deductions in court proceedings and reshaping jurisprudence on property taxation. As a well-known and recommended representative in tax audit proceedings, he is continuously involved in several significant tax audit proceedings in Estonia. Karli’s experience also includes advising in corporate law matters and he takes the lead in advising clients on legal matters related to the gaming industry. His commercial and corporate law competence allows him to provide tax-efficient solutions for restructuring companies. His area of research is the imposition of value added tax on electronic commerce and digitally supplied services. In addition to advising clients, Karli gives lectures in business and tax law. · Cobalt

EstoniaIndirect Tax, Tax LitigationEstonian, English

About

Specialist Counsel at Cobalt in Estonia who advises and represents clients primarily on indirect taxes and tax proceedings, with extensive experience in VAT, excise duties and customs duties. He leads tax litigation and audit work, advises on corporate and gaming matters, researches VAT on e‑commerce and digital services, and lectures in business and tax law.

Practice areas

Indirect TaxTax LitigationTax AdvisoryCustoms & ExciseCorporate / M&AGamingEU LawMarketing & Advertising

Office

Expertise

Value Added Tax (VAT)Excise dutiesCustoms dutiesTax audits and tax proceedingsTax litigation (including a recent Supreme Court property taxation ruling)VAT on e‑commerce and digitally supplied servicesTax‑efficient corporate restructuringLegal matters for the gaming industry

Education

  • Master of Arts in Law (M.A.), University of Tartu, Faculty of Law (2014)
  • Bachelor of Science in Physics (B.Sc.), second major – Law, University of Tartu (2012)

Admissions

  • Estonian Bar Association (member, 2014)
  • International Fiscal Association (IFA) (member, 2015)
  • Member of the professional suitability assessment committee of Estonian Bar Association (2020)

Languages

EstonianEnglish