Articles in Juridica
- The Status and Competence of the Bank of Estonia Pursuant to §§ 11 and 112 of the Constitution, Juridica Abstract, 1999, No. 10, pp. 480-486
- General Principles of Tax Law, Juridica Abstract, 1999, No. 5, pp. 239-253
- Confusion Regarding Taxes Levied on Fividends Received by Non-residents, Juridica Abstract, 1998, No. 9, pp. 453-461
- The Concept of Taxes in the Estonian Legal System, Juridica Abstract, 1998, No. 9, pp. 434-443
- Protection of Rights of Taxpayers in Tax Proceedings, Juridica Abstract, 1997, No. 3, pp. 128-136
- Applicability of the General Principles of the Civil Code Act in Financial Law, Juridica Abstract, 1997, No. 3, pp. 124-128
- Legal Regulation of Guard Duty and Security Services, Juridica Abstract, 1994, No. 7, pp. 172-175
- Associate Professor of Financial Law, University of Tartu
- Born: August 15, 1972, Tallinn
- Doctor iuris, University of Tartu, 2001
- Magister iuris, University of Tartu, 1997 (cum laude)
- Faculty of Law, University of Tartu, 1994
- Associate Professor, Faculty of Law, University of Tartu, 2005–current
- Lecturer, Faculty of Law, University of Tartu, 1997–2005
- Adviser to the Administrative Law Chamber, Supreme Court of the Republic of Estonia, 1998–current
- Lawyer, OÜ Casus, 1991–1997
Main areas of research
Grants and projects
- Estonian Science Foundation (ETF) target financing for project: Implementation of Estonian Public Law Reform in the Context of Joining the European Union Legal Order. With 11 team members, 2001–2005
- Estonian Science Foundation (ETF) grant No. 4577 for project: Legal-Theoretical Basis and Optimisation of Administrative Procedure. With 7 team members, 2001–2004
Professional activity and membership
- Member of the Executive Board, Association of Estonian Tax Scholars, 1999–current
- Founding Member of the Law Philosophy Society of Estonia, 1999–current
Participation in scientific conferences and seminars
- International Tax Law Seminar, Tartu, Estonia, November 20, 2000
- International Conference on Financial Law, Tartu, Estonia, November 29, 1999
- University of Münster, Germany, 1996, 1998
Hobbies and community work
- Member of Lions Club Tartu Taara
- Financial Law, 1998–current
- Current Problems of Financial Law, 1998–current
- L. Lehis. Tax Law. 3rd edition. Tallinn: Juura, 2012. 392 p. (in Estonian).
- L. Lehis. Tax Law. 2nd edition. Tallinn: Juura, 2009. 480 p. (in Estonian).
- L. Lehis. Tax Law. Tallinn: Juura, 2004. 479 p. (in Estonian).
- L. Lehis. Income Tax Act. Commented Edition. Tartu: OÜ Casus, 2000. 1190 p. (in Estonian).
- L. Lehis. Constitutional and Statutory Requirements for Levying Tax in Estonia. – Bulletin for International Fiscal Documentation, 2000, No. 10, pp. 537–544.
- L. Lehis. Estonia: Radical Income Tax Reform: Abolition of Corporate Income Tax on Retained Earnings. – European Taxation, 2000, No. 4, pp. 135–141.
- L. Lehis. A Review of the New Income Tax Act. – Eesti Majanduse Teataja, 2000, No. 1, pp. 15–26 (in Estonian).
- Estonian (Native)
- Russian (Good)
- German (Good)
Articles in Juridica International
Lasse Lehis, Erki Uustalu, Helen Pahapill, Inga Klauson.
The Compatibility of the Estonian Corporate Income Tax System with Community Law, Juridica International, 2008, No. 2, pp. 14-24
Means Ensuring Protection of Taxpayers´ Rights in Estonian Tax Law, Juridica International, 1999, No. 1, pp. 100-107