{"id":333,"date":"2025-06-18T13:01:19","date_gmt":"2025-06-18T10:01:19","guid":{"rendered":"https:\/\/sisu.ut.ee\/uproeu\/?p=333"},"modified":"2025-06-18T13:01:20","modified_gmt":"2025-06-18T10:01:20","slug":"congratulations-to-all-2025-ma-thesis-and-ba-research-paper-defenders","status":"publish","type":"post","link":"https:\/\/sisu.ut.ee\/uproeu\/congratulations-to-all-2025-ma-thesis-and-ba-research-paper-defenders\/","title":{"rendered":"Congratulations to all 2025 MA thesis and BA research paper defenders!"},"content":{"rendered":"<p><strong>MA<\/strong>:<br><strong>Stenver P\u00e4rn<\/strong>\u00a0wrote about \u201cLimits 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\u201d.<br><strong>Meri-Ly Karjus<\/strong>\u00a0investigated the correlation between agreed characteristics, purpose and average quality in the sale of immovable property.<br><strong>Marie-Elisabeth Martinson <\/strong>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.<br><strong>Karl Oskar Pungas<\/strong> MA thesis was about \u201cThe feasibility of taxing the sale of assets via a company due to this constituting income tax abuse\u201d.<br><strong>Kerli Brandt<\/strong>\u2018s thesis focused on the legal analysis of amending framework agreements in the context of European Union and Estonian public procurement law.<\/p>\n\n\n\n<p><strong>BA<\/strong>:<br><strong>Liina Tamm<\/strong> wrote about \u201cRegulation on the Cessation of Bankruptcy Grounds (\u00a7 159 of the Bankruptcy Act) and Practical Issues\u201d.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>MA:Stenver P\u00e4rn\u00a0wrote about \u201cLimits 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\u201d.Meri-Ly Karjus\u00a0investigated the correlation between agreed characteristics, purpose and average quality &#8230;<\/p>\n","protected":false},"author":389,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-333","post","type-post","status-publish","format-standard","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/posts\/333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/users\/389"}],"replies":[{"embeddable":true,"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/comments?post=333"}],"version-history":[{"count":3,"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/posts\/333\/revisions"}],"predecessor-version":[{"id":336,"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/posts\/333\/revisions\/336"}],"wp:attachment":[{"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/media?parent=333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/categories?post=333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sisu.ut.ee\/uproeu\/wp-json\/wp\/v2\/tags?post=333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}