Lehis, Lasse


Articles in Juridica International

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


  • Adviser to the Administrative Law Chamber, Supreme Court of the Republic of Estonia, 1998–current

Personal data

  • 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, 2005–2018
  • 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

  • Tax Law

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

Studies abroad

  • University of Münster, Germany, 1996, 1998

Hobbies and community work

  • Member of Lions Club Tartu Taara

Teaching practice

  • 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)