Tagasimaksetingimused
Tagasimaksetingimused, also known as conditions for recovering overpaid funds, are rules governing the return of payments made to the state or government. These were introduced primarily in Estonia in 2014 as a measure to combat tax dumping and unfair tax practices. Under these rules, individuals and businesses that have overpaid their taxes are generally required to inform the tax authority of these overpayments, and the related funds are then reimbursed.
The requirement to notify the tax authority about overpaid taxes has led to debate and criticism. Some
Legislation institutes time limits for returning overpaid funds. If an individual or business fails to return
Crucially, specific circumstances can sometimes negate the recovery requirement. For example, funds may remain abroad, earning