Summary

The article analyses whether tax claims from a foreign state should be treated equally with other claims in bankruptcy proceedings. The issue is topical mainly due to incorporation of the European Council Directive 2010/24/EU to the Estonian Taxation Act and the Supreme Court decision in case no. 3-2-1-118-11 in which the Court found that a foreign tax claim that has been issued under bankruptcy proceedings in the course of international professional assistance cannot be contested by other creditors in the bankruptcy proceeding. The authors analyse whether the Supreme Court’s interpretation is in compliance with the applicable legislation and the basic principles of bankruptcy proceedings.