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Thursday, 18.06.2026, 10:12
Estonian Supreme Court: guarantee requirement for fuel sellers contradicts the Constitution
Juhan Tere, BC, Tallinn, 01.02.2012.
Print version
Print versionThe Estonian Supreme Court declared null and void the provision in the liquid fuels law, according to which companies that were included in the registry before the law amendments came in force, had to submit to the state a 100,000 euro VAT guarantee, LETA/National Broadcasting reports.
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| The Estonian Supreme Court. |
The amendments came in force in April last year and the provision that the Supreme Court declared null and void concerned companies that had been in the registry for three years before that.
According to the law they had to submit to the Tax and Customs Board a new registration application and a 100,000 euros VAT guarantee.
The Supreme Court made its ruling in a court dispute that was initiated by Kõrveküla Petrol Station. The petrel station submitted to the Tax Board an application to reduce the guarantee requirement below the level stipulated in the law, which the Board rejected explaining that the company does not have a three- year experience in the sphere of handling fuel.
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