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Hämeen LO 17.10.1990 828/I AI generated

Inheritance tax exemption granted for continuing business operations using inherited assets under specific inheritance law provisions.

Case Number Hämeen LO 17.10.1990 828/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the taxpayer's request to continue operating the company using inherited assets without immediate inheritance tax payment. The majority shareholders had rejected the taxpayer's appointment to the board, prompting the County Administrative Board to appoint an auditor to protect the taxpayer's interests. The court ruled that the taxpayer's continued business activities constituted the specific type of operation exempt from immediate tax liability under the Inheritance and Gift Tax Act.

Legislator headnote

AI generated

PerVL 63 a § 1 mom 2 kohda; PerVL 63 b §: The court established that a beneficiary may continue business operations using inherited assets without immediate tax payment if the activities match the statutory definition of exempt operations, even if the beneficiary was not elected to the company's board by the majority shareholders.

Keywords

AI generated
inheritance tax exemption business continuity inherited assets company operations tax deferral period board appointment dispute statutory exemption criteria

Cited Legislation

AI generated
PerVL 63 a § 1 mom 2 kohda
PerVL 63 b §

Cited Case Law

AI generated
Andersson: DL 1980 s. 126
Andersson: DL 1980 s. 126
KHO:n päätös 22.1.1991 taltionumero 4338
KHO:n päätös 22.1.1991 taltionumero 4338.
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kho-precedent_2008_77
Dividends from interim audited interim balance sheets are taxable income under Finnish tax law.
admin_1986_kyme-county__279
Administrative court dismissed company's stamp tax refund claim because it was procedurally a complaint, not an application.

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Full text

Verovelvollinen oli perinyt 20,23 prosenttia rakennusliikettä harjoittavan osakeyhtiön osakkeista. Enemmistöosakkaina olleet muut perilliset eivät olleet yhtiökokouksessa esitetystä vaatimuksesta huolimatta äänestyksen jälkeen valinneet verovelvollista yhtiön hallitukseen. Lääninhallitus oli verovelvollisen hakemuksesta määrännyt ylimääräisen tilintarkastajan yhtiöön verovelvollisen etujen valvomiseksi. Lääninoikeus katsoi, että verovelvollinen jatkaa perintönä saamillaan varoilla yritystoiminnan harjoittamista yhtiössä perintö- ja lahjaverolain 63 a §:n 1 momentin 2 kohdassa tarkoitetuin tavoin. Osa verovelvolliselle yhtiön osakkeiden osalta maksuunpannusta perintöverosta oli näin ollen jätettävä maksuunpanematta ja maksuunpantavan veron maksuaikaa oli pidennettävä.

PerVL 63 a §

PerVL 63 b §

PerVL 63 c §

Andersson: DL 1980 s. 126

KHO:n päätös 22.1.1991 taltionumero 4338. Ei muutosta.