Legislative power is exercised by Parliament (Riigikogu). The laws adopted by Parliament should be proclaimed by the President.
Judicial power is to be exercised solely by courts. Judges are appointed for a lifetime so as to guarantee their independence. The court system has 3 stages:
- county and city courts and the administrative courts
- district courts
- The National Court
The DISTRICT COURTS act as courts of appeal and review the decisions of the courts of first instance.
The NATIONAL COURT is the supreme court of Estonia, reviewing appellate decisions from the district courts and acting as the court for constitutional review.
The most important legislative acts for entrepreneurs (IP Laws not listed) are the CIVIL CODE, BUSINESS CODE, LAW ON FOREIGN INVESTMENTS. There are special laws concerning different TAXES (income tax, value added tax, social security tax).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.