Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 8.10.1991 947/6 AI generated

Court held that land transfer without consideration is not a taxable sale profit unless planning permission is granted to the remaining part.

Case Number Uudenmaan LO 8.10.1991 947/6
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 decision to deny a random sale profit tax on a land transfer made without consideration. The transferor argued that the value of the remaining land portion, which required planning permission, constituted a hidden sale price. The court ruled that the mere transfer of ownership and management rights without a corresponding planning permit or exception for the remainder does not create a taxable sale profit event.

Legislator headnote

AI generated

TVL 21 § 1 mom; A random sale profit tax applies only when the transferor retains a portion of the land requiring planning permission, treating that requirement as the consideration for the transfer.

Keywords

AI generated
random sale profit tax land transfer without consideration planning permission requirement taxable sale profit event property transfer valuation

Cited Legislation

AI generated
TVL 21 § 1 mom
TVL 21 § 1 mom (1037/85)
AI generated
admin_2009_turku__331
Administrative court dismissed tax exemption claim for management right transfer as it was not a building or part thereof.
kho-precedent_2006_81
Voluntary land swap under Land Formation Act is not taxable capital gain under Income Tax Act.
admin_2012_kuopio__241
Administrative court ruled that a split gift and sale of a single property must be treated as one gift for tax purposes.
admin_2007_turku__598
Tax court allows 20% deduction from transfer price for shares bought from father under inheritance tax exemption rules.
kho-precedent_2016_219
Capital gains tax applies to share sale proceeds exceeding capital contribution when shares are bought back per company rules.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Verovelvollinen oli luovuttanut X:n kunnalle määräalan

omistamastaan tilasta. Kauppakirjan ehtojen mukaan luovutus

oli vastikkeeton. Omistus- ja hallintaoikeus määräalaan

siirtyivät, kun luovuttajalle jäävään tilanosaan

oli vahvistettu luovutuskirjassa tarkemmin määritelty

asemakaava tai kun vastaava poikkeuslupa oli myönnetty.

Lääninoikeus ei pitänyt luovuttajalle jäävälle tilanosalle

toteutettavaa asemakaavaa tai vastaavan poikkeusluvan myöntämistä

sellaisena luovutetun määräalan kauppahintana, jonka

perusteella luovuttajaa voitaisiin verottaa satunnaisesta

myyntivoitosta tai omaisuuden luovutusvoitosta. Verovuosi 1988.

TVL 21 § 1 mom (1037/85)