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
    • 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.

    • 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 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.

    • 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.

    • 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 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.

    • 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.

    • 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.

  • CV

    Professional career

    Since 2017
    Senior Associate, law firm TGS Baltic
    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, Master of Law (cum laude)
    2005
    University of Tartu, Faculty of Law, Bachelor of Law

    Memberships

    2008
    Estonian Bar Association