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Uudenmaan LO 22.11.1991 1617/3 AI generated

Court ruled that building sales constitute business income while leasehold rights sales are property transfers.

Case Number Uudenmaan LO 22.11.1991 1617/3
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 tax authority's claim that income from selling buildings on a plot should be treated as business income, while the sale of the leasehold right remained a property transfer. The tax authority argued that since the buildings were owned by the taxpayer, their sale generated business income, whereas the leasehold right was a separate asset. The court distinguished between the two transactions, applying specific tax provisions to categorize the building sale as business income and the leasehold sale as a property transfer.

Legislator headnote

AI generated

TVL 2 § (1043/74); ElinkVL 5 § 1 kohta; ElinkVL 6 § 1 mom 1 kohta: The sale of buildings owned by the taxpayer constitutes business income, whereas the sale of the leasehold right attached to the land is classified as a property transfer.

Keywords

AI generated
business income classification property transfer distinction leasehold right sale building ownership sale taxable income determination

Cited Legislation

AI generated
TVL 2 § (1043/74)
ElinkVL 5 § 1 kohta
ElinkVL 6 § 1 mom 1 kohta
ElinkVL 6 § 1 mom 1 kohta

Cited Case Law

AI generated
KHO T:4759, A:31.12.1990
KHO T:4759, A:31.12.1990 ja T:655, A:22.2.1990
KHO T:655, A:22.2.1990
KHO:1964-B-II-528
KHO T:77 A:13.1.1993
AI generated
admin_1986_vaasa-county__3750
Stamp duty on land and mill buildings sold to a partnership company must be calculated on their combined value.
kho-precedent_2004_10
VAT Court rejects deduction of security provision costs for developer acting as shareholder in owner-occupied housing.
admin_1988_central-finland-county__1455
Stamp duty on combined land and building sale calculated on total value, not separate parts.
kho-precedent_2013_153
Spousal sale of home to two buyers same day qualifies for tax exemption under Finnish Income Tax Act.
admin_1989_kuopio-county__9
Transfer of leasehold right with unfinished building triggers stamp duty if building is primary subject.

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Full text

Verovelvollinen oli myynyt samana päivänä kahdella eri

kaupalla kahdelle eri ostajalle toiselle yli 10 vuotta

aikaisemmin tekemänsä tonttia koskevan siirtokelpoisen

vuokrasopimuksen sen tuottamine oikeuksineen ja toiselle

tontilla sijaitsevat verovelvollisen omistamat rakennukset.

Lääninverolautakunta oli käsitellyt myyntejä yhtenä kiinteistön

luovutuksena.

Lääninoikeus katsoi verotusasiamiehen valituksesta, että

rakennusten myynnistä saatua tuloa oli näissä olosuhteissa

pidettävä irtaimen omaisuuden luovutuksesta saatuna veronalaisena

elinkeinotulona. Siirtokelpoisen vuokraoikeuden

myyntiä oli sen sijaan pidettävä kiinteistön luovutuksena.

Verovuosi 1987.

TVL 2 § (1043/74)

ElinkVL 5 § 1 kohta

ElinkVL 6 § 1 mom 1 kohta

Ks. KHO T:4759, A:31.12.1990 ja T:655, A:22.2.1990

Vrt. KHO:1964-B-II-528

KHO:n päätös T:77 A:13.1.1993 : Ei muutosta. Päätös

tallennettu oikeustapausrekisteriin (FKHO)