Sergei Jegorov

Sergei Jegorov

Senior Associate
Tallinn, Estonia

According to one of the most prominent legal directories Legal500, his "ability to go into detail and plan several steps ahead is quite impressive".

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  • About

    Sergei Jegorov primarily advises clients regarding corporate taxation, including the evaluation of tax risks and corporate restructurings. His day-to-day work relates to value-added tax, excise and income tax issues, including the international aspects of taxation. He has significant experience in representing clients in disputes with tax inspectors. Sergei Jegorov has participated in a number of proceedings of public interest against companies and their directors and also in tax disputes on the constitutionality of fuel sellers’ tax bonds.

  • Major Projects
    • 05.02.2020

      We advised Nasdaq-listed fintech company Opera on the acquisition of Pocosys

      TGS Baltic advised the Opera group, which is listed on stock exchange Nasdaq in the USA, on entry into a contract of purchase for the acquisition of fintech company Pocosys and its sister company, a licensed payment institution, Pocopay from Poco Holding where Indrek Neivelt has a large shareholding.

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    • 10.11.2016

      Baltic Ground Services obtained an excise warehouse activity licence and enters the Estonian market

      The firm's lawyers advised Baltic Ground Services EE, a subsidiary of Lithuanian capital-based company Baltic Ground Services UAB operating in the aviation sector, in obtaining an excise warehouse activity licence for the sale of JET-A1 fuel in Tallinn Airport.

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    • 22.10.2015

      Representing Tallink Group before European Commission in connection with alleged state aid resulting from tax benefits

      The firm's competition and tax law team, led by partner Helmut Pikmets, represented the Tallink Group in a procedure conducted by the European Commission in connection with possible illegal state aid resulting from legislation on excise duty and deposit on packaging.

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    • 18.09.2015

      Representing Amalfi in litigation with Tax and Customs Board

      The firm’s tax team, led by partner Helmut Pikmets, successfully represented Amalfi in a complex legal dispute with the Tax Board. It was the first case in taxation practice when the Tax Board imposed income tax on Amalfi, regarding an immovable in the possession of a shareholder as dividends paid to the shareholder.

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    • 19.04.2014

      Representing Nordea Bank Finland Plc in litigation against tax authority

      The firm's tax team, led by partner Helmut Pikmets, successfully advised Nordea Bank Finland Plc Estonia branch office in court regarding a dispute with the Tax and Customs Board. The case concerned legal issues related to foreign companies' permanent Estonian branches taxation and corresponding law amendments which entered into force in 2010.

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    • 03.03.2013

      Advising Tallink Group on the legislative proceeding of the draft Maritime Safety Act in the Parliament of Estonia

      The firm's tax and competition teams, under the leadership of Helmut Pikmets, advised the Tallink Group on the legislative proceeding of the draft Maritime Safety Act in the Parliament of Estonia (Riigikogu).

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    • 07.01.2013

      Nordea Bank Finland Plc Estonian branch takes its dispute with the tax authority to court

      The firm's tax team led by partner Helmut Pikmets advised Nordea Bank Finland Plc Estonian Branch (Nordea) in constitutional review proceedings at the Office of the Chancellor of Justice. The case involves legal issues relating to the taxation of branches of foreign companies who have permanent establishment in Estonia.

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    • Representing Amalfi in a complex legal dispute with the tax board

      Representing Amalfi in a complex legal dispute with the tax board in the first case of its kind where the tax authority imposed income tax on Amalfi, regarding an immovable in the possession of a shareholder as dividends paid to the shareholder.

    • Representing Bauhof Group in the Supreme Court

      Representing one of the largest DIY retail chain in Estonia, Bauhof Group, in the Supreme Court regarding taxations of management fees.

    • Advising Turkish Airlines regarding the establishment of Estonian and Lithuanian branches

      Advising Turkish Airlines on tax matters regarding the establishment of its Estonian and Lithuanian branches, including cross-border employment taxation issues. The firm also analysed the application of the Estonian-Turkish tax convention.

    • Advising Järve Tootjad on selling its agricultural land portfolio

      Advising Järve Tootjad on selling its agricultural land portfolio. The case involves corporate and tax solutions for the exit as well as obtaining some of the property from the State, which had a preemptive right.

    • Advising Estectus on issues related to taxation of acquisition of real estate with VAT

      Advising a real estate company Estectus, which belongs to SEB group, on issues related to taxation of acquisition of real estate with VAT.

    • Representing a fuel retailer in the Supreme Court

      Representing Kõrveküla Petrol Station in the Supreme Court and over 20 fuel retailers in the administrative court in a dispute against the Estonian Tax and Customs Board regarding tax collateral stipulated in the Liquid Fuel Act, the many provisions of which were declared unconstitutional by the Supreme Court.

    • Representing Tallink Group in the Supreme Court and the European Commission

      Representing the largest passenger transport group in the Baltics, Tallink Group, in the Supreme Court and the European Commission concerning excise duties on packaging and potentially unlawful state aid arising from the packaging deposit act. 

    • Representing Baltic Ground Services in Administrative Court

      Representing Baltic Ground Services in Administrative Court regarding excise warehouse activity licence registration in order to sell JET-A1 fuel in Tallinn Airport.

  • CV

    Memberships

    2008
    Estonian Bar Association

    Professional career

    Since 2017
    Senior Associate, law firm TGS Baltic (law firm Varul)
    2013–2017
    Senior Associate, law firm Varul
    2008–2013
    Associate, law firm Varul
    2007–2008
    Lawyer, law firm Varul
    2005
    Intern, Viru County Court
    2004
    Intern, Viru District Prosecutors Office

    Education

    2008
    University of Tartu, Faculty of Law, MA (cum laude)
    2005
    University of Tartu, Faculty of Law, BA