{"id":53308,"date":"2026-05-07T09:33:05","date_gmt":"2026-05-07T06:33:05","guid":{"rendered":"https:\/\/www.tktk.ee\/?post_type=nd_literature&p=53308"},"modified":"2026-05-07T09:33:09","modified_gmt":"2026-05-07T06:33:09","slug":"tonis-elling-kaibemaks-praktikas-ulevaade-eesti-ja-euroopa-kohtu-olulisematest-lahenditest-2026","status":"publish","type":"nd_literature","link":"https:\/\/www.tktk.ee\/en\/uliopilasele\/raamatukogu\/kirjandus\/tonis-elling-kaibemaks-praktikas-ulevaade-eesti-ja-euroopa-kohtu-olulisematest-lahenditest-2026\/","title":{"rendered":"T\u00f5nis Elling “K\u00e4ibemaks praktikas : \u00fclevaade Eesti ja Euroopa kohtu olulisematest lahenditest”, 2026"},"content":{"rendered":"\n

T\u00f5nis Ellingu uus raamat on selge ja praktiline juhend k\u00f5igile, kes soovivad m\u00f5ista k\u00e4ibemaksu toimimist igap\u00e4evases elus. Euroopa Kohtu praktika on oluline, et m\u00f5ista kuidas k\u00e4ibemaksureegleid t\u00f5lgendatakse nii Eestis kui ka mujal Euroopas. Raamat koondab kokku viimaste aastate olulisemad k\u00e4ibemaksu kohtukaasused ning nende anal\u00fc\u00fcsid, selgitused ja kommentaarid.<\/p>\n\n\n\n

Kogenud maksuekspert k\u00e4sitleb keerukaid teemasid arusaadavalt, sidudes seaduses\u00e4tted, kohtupraktika ja praktilised n\u00e4ited terviklikuks \u00fclevaateks, selgitades mida need t\u00e4hendavad ettev\u00f5tjate ja raamatupidajate jaoks.  <\/p>\n\n\n\n

Vaata saadavust e-kataloogist ESTER<\/a><\/strong><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00f5nis Ellingu uus raamat on selge ja praktiline juhend k\u00f5igile, kes soovivad m\u00f5ista k\u00e4ibemaksu toimimist igap\u00e4evases elus. Euroopa Kohtu praktika on oluline, et m\u00f5ista kuidas k\u00e4ibemaksureegleid t\u00f5lgendatakse nii Eestis kui ka mujal Euroopas. Raamat koondab kokku viimaste aastate olulisemad k\u00e4ibemaksu kohtukaasused ning nende anal\u00fc\u00fcsid, selgitused ja kommentaarid. Kogenud maksuekspert k\u00e4sitleb keerukaid teemasid arusaadavalt, sidudes seaduses\u00e4tted, […]<\/p>\n","protected":false},"author":46,"featured_media":53309,"template":"","nd_literature_tag":[2365,2366,1080],"nd_literature_cat":[464],"class_list":["post-53308","nd_literature","type-nd_literature","status-publish","has-post-thumbnail","hentry","nd_literature_tag-kaibemaks","nd_literature_tag-maksuoigus","nd_literature_tag-raamatupidamine","nd_literature_cat-majandus-ja-ettevotlus"],"acf":[],"yoast_head":"\nT\u00f5nis Elling "K\u00e4ibemaks praktikas : \u00fclevaade Eesti ja Euroopa kohtu olulisematest lahenditest", 2026 - Tallinna Tehnikak\u00f5rgkool<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tktk.ee\/en\/uliopilasele\/raamatukogu\/kirjandus\/tonis-elling-kaibemaks-praktikas-ulevaade-eesti-ja-euroopa-kohtu-olulisematest-lahenditest-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00f5nis Elling "K\u00e4ibemaks praktikas : \u00fclevaade Eesti ja Euroopa kohtu olulisematest lahenditest", 2026 - Tallinna Tehnikak\u00f5rgkool\" \/>\n<meta property=\"og:description\" content=\"T\u00f5nis Ellingu uus raamat on selge ja praktiline juhend k\u00f5igile, kes soovivad m\u00f5ista k\u00e4ibemaksu toimimist igap\u00e4evases elus. 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