Summary

Estonian tax laws do not contain any references to the General Principles of the Civil Code Act. Therefore, this Act should be applied by analogy. The author of this article analyses the treatment of the main civil law concepts in tax law. A person who is required to pay taxes is the taxpayer or the subject of taxes. However, only a person with passive legal capacity can be the subject of taxes as obligations. In fact, the group of taxpayers is broader. Thus, the tax law recognises specific passive legal capacity. Agency is not regulated in tax law. In this respect, the corresponding provisions of the General Principles of the Civil Code Act apply. The Estonian tax laws do not make use of the concept of limitation although individual sections prescribe limitation periods. Civil law provisions apply to suspension or interruption of limitation. The Estonian tax laws do not regulate the setting off of tax claims. Several problems arise upon application of the corresponding provisions of the Civil Code. For example, whether a set-off is only permitted within the limits of one and the same tax, whether a set-off requires the consent of the Tax Board, etc.