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Hämeen LO 13.10.1993 1106/1 AI generated

Gift tax court rejected donor's request to value shares at higher market price instead of lowest trading price.

Case Number Hämeen LO 13.10.1993 1106/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The donor requested that shares in a public limited company be valued at the higher purchase price rather than the lowest trading price. The lower administrative court correctly valued the shares at the lowest trading price as required by law. The court upheld this decision because the statutory rule mandates the lowest trading price for such gifts.

Legislator headnote

AI generated

PerVL 9 §; PerVL 10 §: When valuing shares in a public limited company for gift tax purposes, the lowest trading price must be used, not a higher purchase price.

Keywords

AI generated
gift tax valuation lowest trading price public limited company share assessment administrative court ruling

Cited Legislation

AI generated
PerVL 9 §
PerVL 10 §
AI generated
admin_2000_helsinki__152
Court allows deduction of dividend rights value but rejects company tax credit offset in gift tax valuation.
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.
admin_1988_mikkeli-county__260
Student study reduction granted for 11 months in military music school under TVL 36.1.4.
kho-precedent_2000_59
Inheritance gift shares tax deduction rule applied to sale proceeds instead of gift date value.
kko-precedent_1987_29
Supreme Court allows late inheritance claim for gift treated as testamentary despite prior dismissal.

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Full text

Lahjoitus käsitti liikepankin arvopaperipörssissä julkisesti vaihdettavia osakkeita. Lahjansaaja vaati osakkeiden arvostamista joko lahjoituspäivän alimpaan kaupantekokurssiin tai ainakin ostokurssiin eli -noteeraukseen, joka oli 20 penniä kappaleelta alinta kaupantekokurssia korkeampi.

Lääninoikeus arvosti osakkeet alimpaan kaupantekokurssiin.

PerVL 9 §

PerVL 10 §

Vrt. Andersson: Tillgångar och gäld samt deras värdering vid arvsbeskattningen DL 1971 N:o 7-8 s. 231

Vrt. Mattila: Varojen arvostaminen perintö- ja lahjaverotuksessa s. 370

Vrt. Puronen: Perintö- ja lahjaverotus 4. painos s. 122