Maksukohustuslane
A maksukohustuslane, or "paying party" in English, refers to an individual or legal entity legally obligated to fulfill a financial obligation, typically arising from a contract, court judgment, or administrative decision. In Estonian law, the term is commonly used in contexts involving taxes, fines, debts, or other monetary claims where one party must settle a payment to another.
The concept of a maksukohustuslane is central in financial disputes and enforcement proceedings. When a payment
In tax matters, the maksukohustuslane is the taxpayer or entity liable for paying taxes, VAT, or other
To resolve obligations, the maksukohustuslane may negotiate payment plans, settle disputes through mediation, or appeal unfavorable