NSA: there is no Estonian CIT for the additional fee for parking without a ticket

The recent ruling by the Supreme Administrative Court (NSA) addresses tax implications for a car dealership regarding additional parking fees under the Estonian CIT system. The company, which transitioned to this tax regime in 2022, sought clarification on whether these fees, incurred when vehicles were parked in paid zones without payment, could be considered business-related expenses. The dealership explained that such fees arise when employees or clients use company vehicles, and they sometimes pass these costs onto clients. The court's decision indicates that since there are no explicit regulations categorizing these additional fees as non-business expenses, they are not subject to taxation under the flat-rate corporate income tax.