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Villy Lopman is a widely experienced expert in Tax Law. Before joining Raidla Lejins & Norcous in 2011 Villy worked as the Head of Legal Department at the Estonian Tax and Customs Board. As a senior officer of tax authority, he actively participated in the development of the main principles of taxation in Estonia (dividends vs salary, economic interpretation et al). As a representative of the state, he has also taken part in all the major tax disputes in Estonia.
Villy has also been actively involved in legislative drafting, mainly with the amendments to the Taxation Act. He collaborated in supplementing Estonian legal system with advance tax ruling possibilities (valid since 2008) and with a new regulation for tax payment (valid since 2009). He is a frequent speaker at various tax law seminars and trainings (including seminars for judges and other officers dealing with administrative proceedings and taxation).
In 2008 Villy participated in a tax advisory programme organised by the Republic of Moldova with the purpose to develop tax law related proceedings in Moldova.
Areas of Expertise
JOINED THE FIRM
2007 LL.M (Tax law), University of Münster, Germany
2005 BA in Law / officially equivalent to MA, University of Tartu, Estonia
Participation in legislative drafting
Value Added Tax Act
Income Tax Act
Estonian, German, English, Russian
A selection of publications
- Lopman, V. (2012). A Management Board Member May be Liable for the Debts of the Company. Focus, 3/2012, 8
- Lopman, V. (2005). Majandusliku lähenemise põhimõte Eesti maksuõiguses. (The principle of economic approach in Estonian Tax law). Juridica, 7, 488-500
- Lopman, V. (2013). Äriühingu korteriomand - kas ettevõtlus, erisoodustus või kasumieraldis? MaksuMaksja, nr 1 jaanuar
- Lopman, V. (2013). Rikaste maksustamine sünnitab ebaõiglust. Äripäev, 16. jaanuar, URL