RusBankrot
We know everything about bankruptcy
03/03/2026
Tuesday
THIS DAY IN HISTORY:
3 March 
1933 Hitler proclaimed the formation of the Third Reich.
1933 Hitler proclaimed the formation of the Third Reich
1878 The principality of Great Bulgaria was formed as part of the Ottoman Empire.
1878 The Principality of Great Bulgaria was formed as part of the Ottoman Empire
1613 16-year-old Mikhail Fedorovich was elected to reign and became the first tsar in the Romanov dynasty.
1613 16-year-old Mikhail Fedorovich was elected to rule and became the first Tsar of the Romanov dynasty
3 March
1933 Hitler proclaimed the formation of the Third Reich.
1933 Hitler proclaimed the formation of the Third Reich
1878 The principality of Great Bulgaria was formed as part of the Ottoman Empire.
1878 The Principality of Great Bulgaria was formed as part of the Ottoman Empire
1613 16-year-old Mikhail Fedorovich was elected to reign and became the first tsar in the Romanov dynasty.
1613 16-year-old Mikhail Fedorovich was elected to rule and became the first Tsar of the Romanov dynasty
THE CONSTITUTIONAL COURT CONFIRMED THE COLLECTION OF EXCESS PROFIT TAX FROM THE BANKRUPT
The Constitutional Court of the Russian Federation has ruled on the fiscal obligations of bankrupt companies. The judges refused to consider the complaint of the Volzhsky Terminal company, thereby confirming the legality of additional taxes in the insolvency procedure.
At the center of the dispute was the excess profit tax, which was introduced by federal law in August 2023. In the fall, the Federal Tax Service of the Russian Federation sent the company a demand for payment of 162 million rubles. The basis for calculating the tax was the high financial performance of the company, recorded in 2021-2022, which is considered an economically favorable period.
It is important to note that the bankruptcy procedure against the organization was initiated back in 2019. Two years later, the bankruptcy trustee sold the debtor's property, receiving more than 11.5 billion rubles for it. When the question arose about the order of repayment of debts, the arbitration courts determined the place of the excess profit tax in the third row of the register of creditors' claims. All the objections of the company that the funds from the sale of the bankruptcy estate should not be taken into account when calculating this fee were rejected.
Representatives of the bankrupt company presented several arguments in their complaint to the Constitutional Court of the Russian Federation. In their opinion, the provisions of the law are applied retroactively, and the tax base includes income that is inherently not the real profit of an enterprise in the final stage of liquidation. The applicant also pointed out the discriminatory nature of the tax, as some other business categories were exempt from paying it.
However, the Constitutional Court found no grounds to satisfy the complaint. In its ruling, the court explained that this tax is a one-time tax and is aimed at withdrawing part of the extraordinary income received by companies in a certain time period. Taking into account the indicators of previous years is not retroactive to the law, but only serves as a mechanism for fixing the super profits that have already been generated by the business.
The key conclusion of the court was the provision that the sale of assets in bankruptcy proceedings does not exempt the debtor from complying with tax legislation. Even the forced nature of the sale of property does not negate the obligation of the state to properly qualify the financial result and collect legally established fees from it. Thus, the inclusion of income from the sale of bankrupt's property in the calculation of the excess profit tax was recognized as fully consistent with the Constitution of the Russian Federation.
Photo: Freepik
At the center of the dispute was the excess profit tax, which was introduced by federal law in August 2023. In the fall, the Federal Tax Service of the Russian Federation sent the company a demand for payment of 162 million rubles. The basis for calculating the tax was the high financial performance of the company, recorded in 2021-2022, which is considered an economically favorable period.
It is important to note that the bankruptcy procedure against the organization was initiated back in 2019. Two years later, the bankruptcy trustee sold the debtor's property, receiving more than 11.5 billion rubles for it. When the question arose about the order of repayment of debts, the arbitration courts determined the place of the excess profit tax in the third row of the register of creditors' claims. All the objections of the company that the funds from the sale of the bankruptcy estate should not be taken into account when calculating this fee were rejected.
Representatives of the bankrupt company presented several arguments in their complaint to the Constitutional Court of the Russian Federation. In their opinion, the provisions of the law are applied retroactively, and the tax base includes income that is inherently not the real profit of an enterprise in the final stage of liquidation. The applicant also pointed out the discriminatory nature of the tax, as some other business categories were exempt from paying it.
However, the Constitutional Court found no grounds to satisfy the complaint. In its ruling, the court explained that this tax is a one-time tax and is aimed at withdrawing part of the extraordinary income received by companies in a certain time period. Taking into account the indicators of previous years is not retroactive to the law, but only serves as a mechanism for fixing the super profits that have already been generated by the business.
The key conclusion of the court was the provision that the sale of assets in bankruptcy proceedings does not exempt the debtor from complying with tax legislation. Even the forced nature of the sale of property does not negate the obligation of the state to properly qualify the financial result and collect legally established fees from it. Thus, the inclusion of income from the sale of bankrupt's property in the calculation of the excess profit tax was recognized as fully consistent with the Constitution of the Russian Federation.
Photo: Freepik
26.02.2026
