Congratulations to all 2025 MA thesis and BA research paper defenders!

MA:
Stenver Pärn wrote about “Limits and conditions for the application of the defense exception in the case law of the European Court of Justice and the courts if the Member States”.
Meri-Ly Karjus investigated the correlation between agreed characteristics, purpose and average quality in the sale of immovable property.
Marie-Elisabeth Martinson examined whether the widely used debt push-down financing structure used in corporate acquisitions is subject to taxation under the corporate income taxation provisions set forth in the current Income Tax Act in force in Estonia.
Karl Oskar Pungas MA thesis was about “The feasibility of taxing the sale of assets via a company due to this constituting income tax abuse”.
Kerli Brandt‘s thesis focused on the legal analysis of amending framework agreements in the context of European Union and Estonian public procurement law.

BA:
Liina Tamm wrote about “Regulation on the Cessation of Bankruptcy Grounds (§ 159 of the Bankruptcy Act) and Practical Issues”.