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Hämeen LO 11.11.1986 1357/II AI generated

Court held that liquidation gains from asset write-downs are taxable income eligible for tax averaging under TVL 60.

Case Number Hämeen LO 11.11.1986 1357/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the State Attorney's appeal against the Tax Board's decision to allow tax averaging for liquidation gains. The taxpayer, who closed an apothecary, argued that the 124,980 markka gain from asset write-downs should be averaged over multiple years rather than taxed immediately. The court agreed, ruling that such gains constitute income from the transfer of business assets eligible for tax averaging under the relevant tax law.

Legislator headnote

AI generated

TVL 60 §; The gain realized from the liquidation of business assets due to the reversal of prior undervaluation is considered income from the transfer of business and is eligible for tax averaging.

Keywords

AI generated
tax averaging eligibility business liquidation gains asset write-down reversal transfer of business income taxable income classification multiple year averaging apothecary liquidation

Cited Legislation

AI generated
TVL 60 §
AI generated
admin_1991_central-finland-county__1179
Tax court dismissed income splitting claim where tax authority proved multi-year income accumulation under tax law.
admin_2000_vaasa__162
Administrative court dismissed appeal against tax assessment, ordering client to pay state litigation costs.
admin_2001_turku__508
Administrative Court allows tax equalization for shareholder's share of partnership income under progressive tax scale rules.
admin_1990_kuopio-county__127
Taxpayer cannot unilaterally change tax assessment request duration without citing grounds in appeal.
admin_1986_uusimaa-county__1210
Administrative court dismissed company's appeal regarding incorrect tax treatment of asset depreciation deductions.

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Full text

Onko varastovarauksen purkautumisesta aiheutunut tulo liikettä lopetettaessa sellaista tuloa, jonka osalta voidaan toimittaa tulontasaus.

A on verovuonna lopettanut apteekkiliikkeen. Kaluston myynnistä on syntynyt veronalaista tuloa 270 337 markkaa, jonka osalta verolautakunta on toimittanut tulontasauksen. Vaihto-omaisuus on myyty 301 585 markalla, jonka osalta purkautui aliarvostusta 124 980 markkaa. Tutkijalautakunta hyväksyi tulontasauksen varastovarauksen purkautumisen osalta.

Valtionasiamies on vaatinut tutkijalautakunnan päätöksen kumoamista. A on verovuonna lopettanut harjoittamansa apteekkiliikkeen. A:lle on liikettä lopetettaessa muodostunut vaihto-omaisuuden aliarvostuksen purkautumisen johdosta veronalaista tuloa 124 980 markkaa. Tätä tuloa on pidettävä sellaisena liikettä luovutettaessa saatuna kahdelta tai useammalta vuodelta kertyneenä kertatulona, jonka osalta voidaan toimittaa tulontasaus. Valtionasiamiehen valitus hylättiin.

TVL 60 §

V2242/71/86/128, T:1357/II