Kaspar Lind



Born 1978


  • 2012 PhD (Law), University of Tartu, dissertation: “VAT Fraud and its Prevention
  • 2006 mag iur, Law, University of Tartu, master’s thesis: “Value Added Tax as a General Consumption Tax and Application Thereof through Deduction of Input Value Added Tax
  • 2001 Forth Annual Summer Course 2001 “International Taxation”, University of Münster, Germany
  • 2000 University of Tartu, Law

Professional Career

  • 2013 – present – Law Office Lentsius & CASUS, Attorney-at- Law, partner
  • 2007 – 2013 Law Office CASUS
  • 2001 – 2006 Law Office Kraavi & Partnerid
  • 1999 – 2001 Ministry of Justice, a member of various legislative drafting groups
  • 1999 Internship in Law Firm Jacobs, Wiesner, Claßen, Dietz in Krefeld in Germany

Practice areas

Advising in the field of tax and administrative law, representing in tax litigation and tax-related criminal matters.


  • 2001-present Teacher, University of Tartu (teacher in financial law seminars)
  • 2001-present Member of the International Fiscal Association Estonian branch IFA-Eesti
  • 2000-present Member of the Association of Estonian Tax Scholars


One of the co-authors of the commented version of the Value Added Tax Act available in Estonian (“Käibemaksuseadus. Kommenteeritud väljaanne”). As of 2000 published articles in such magazines as the International Transfer Pricing Journal (co-author), Õiguskeel, Juridica, Eesti Majanduse Teataja and MaksuMaksja as well as in the Äripäev. “Reverse charging: the best possible solution for preventing VAT fraud“, World Journal of VAT/GST Law, September 2013


  • Estonian, German, Russian