Villy
Lopman

Tax Counsel

Contact

T. +372 6407 170

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

Tax Law
Constitutional and Administrative Law
Dispute Resolution, Litigation and Arbitration

JOINED THE FIRM

2011

Education

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
Taxation Act

Languages

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