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Uudenmaan LO 12.12.1989 970/VI AI generated

Court ruled that rental income must be allocated to owners according to their shareholding percentages when no separate agreement exists.

Case Number Uudenmaan LO 12.12.1989 970/VI
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court ruled that tenant B must pay tax on one-quarter of the rental income corresponding to his shareholding, despite an agreement allowing owner A to claim half. The court found no evidence in the documents justifying a rental income distribution different from the ownership shares. Consequently, the tax authority's assessment based on proportional ownership was upheld as the only valid basis for taxation.

Legislator headnote

AI generated

TVL 19 § 1 mom; When no agreement exists to allocate rental income differently from ownership shares, tax must be levied on the portion corresponding to each owner's shareholding percentage.

Keywords

AI generated
rental income allocation shareholding percentage tax assessment basis ownership rights tax liability distribution absence of agreement proportional taxation

Cited Legislation

AI generated
TVL 19 § 1 mom

Cited Case Law

AI generated
KHO A:8.2.1979 T:665
Suviranta: Trädet och frukterna, Tidskrift för rettsvitenskap 1963 s. 445-454
AI generated
kho-precedent_1999_24
Shareholder dividend taxed on total shares including non-dividend B-class shares for capital income calculation.
admin_2013_turku__88
Joint owners of a share apartment are taxed individually on their share of rental income, not as a partnership.
admin_1988_northern-karelia-county__567
Court ruled rental income from owned apartments is personal income, not business, for tax purposes in the municipality.
admin_1995_vaasa-county__443
Court dismissed tax evasion claim where company funds paid personal debts were deemed hidden dividends.
admin_1989_kuopio-county__15
Court allows tax deduction for rental income from property retained after partial sale.

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Full text

Henkilöt A, B ja C olivat ostaneet asuinhuoneiston hallintaan

oikeuttavat osakkeet siten, että A oli maksanut kauppahinnasta

puolet, B neljäsosan ja C neljäsosan. Yhteisomistajat

olivat sopineet, että heidän omistusosuutensa

vastasivat rahoitusosuukisa. Vuokratulon osalta sovittiin

kuitenkin, että A saa nostaa puolet vuokratulosta ja C

puolet.

Koska asiakirjoista ei ilmennyt, että osakkeiden omistusosuuksista

poikkeavaan vuokratuottojen jakoon olisi ollut

perusteita, lääninoikeus katsoi, että B:n veronalaiseksi

tuloksi oli luettava hänen omistusosuuttaan vastaava osa

eli neljäsosa vuokratuotoista.

Kysymys ei ollut veronkierrosta eikä yhtymästä.

Verovuosi 1980. Verovuosi 1981. Verovuosi 1982. Verovuosi 1983.

Verovuosi 1984.

TVL 19 § 1 mom

Suviranta: Trädet och frukterna, Tidskrift för rettsvitenskap

1963 s. 445-454

KHO A:8.2.1979 T:665