Gloss to the judgment of the Voivodeship Administrative Court in Bydgoszcz of 17 June 2025, case No. I SA/Bd 235/25
Abstract
In its judgment of 17 June 2025 in case No. I SA/Bd 235/25, the Voivodeship Administrative Court in Bydgoszcz held that the preparation and signing of an interim financial statement is a necessary condition for being subject to the lump-sum tax on corporate income (Estonian CIT regime). This ruling aligns with the interpretative approach adopted by the tax authorities.
The purpose of this commentary is to highlight the doubts underlying the court’s reasoning in the present case, as well as in the contested interpretative approach.
According to the author, the interpretation of Article 28j(5) of the Corporate Income Tax Act adopted by both the court and the tax authorities is incompatible with fundamental constitutional values relating to taxation. These values include the principles of statutory regulation of taxes, trust, proportionality and equality before the law. A correct interpretation of Article 28j(5) should conclude that the cited provision merely establishes the legal basis for the obligation to close the accounts and prepare an interim financial statement and does not stipulate any condition for being subject to the lump-sum tax on corporate income.
Any doubts in this respect should be resolved through a general interpretation, such as a general tax ruling issued by the Minister of Finance, rather than by amending Article 28j(5).
Keywords:
tax law, Estonian-CIT regime, lump-sum taxation, choice of the form of taxation, notification, financial statements, conditions for opting for lump-sum taxation.References
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