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Kuopion LO 26.1.1993 51/I AI generated

Stamp duty on a later transfer applies to an earlier dissolved sale if ownership had not transferred.

Case Number Kuopion LO 26.1.1993 51/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Kuopio ruled that stamp duty must be levied on a subsequent transfer even when an earlier sale was dissolved before ownership transferred. The facts involved a 1990 land sale where management rights passed immediately but ownership only after full payment, which was later dissolved in 1991 before the buyer obtained title. The court held that the lack of transferred ownership at the time of the earlier sale meant no stamp duty was due for that specific transaction, yet the later transfer remained subject to duty.

Legislator headnote

AI generated

LeimaveroL 16 §; LeimaveroL 24 §: Stamp duty is payable on a subsequent transfer of property even if a prior sale was dissolved prior to the transfer of ownership, as the duty attaches to the act of transfer itself.

Keywords

AI generated
stamp duty liability dissolved sale contract ownership transfer timing administrative court ruling property transfer tax

Cited Legislation

AI generated
LeimaveroL 16 §
LeimaveroL 24 §

Cited Case Law

AI generated
KHO:n päätös T:5687, A:17.11.1994
KHO:n päätös T:5687, A:17.11.1994: Ei muutosta.
AI generated
admin_1992_turku-and-pori-county__173
Transfer of ownership after Nov 1, 1990 grants first home tax exemption even if contract signed earlier.
kho-precedent_2011_67
Supreme Administrative Court ruled company liable for 2007 property tax despite conditional title transfer to a new entity.
admin_1991_mikkeli-county__602
Stamp duty remains payable when a property share sale is voided without valid cause and replaced immediately.
admin_1990_hame-county__724
Administrative court dismissed company's claim for stamp duty refund due to conditional transfer of property rights.
admin_2004_kuopio__778
Court allows capital gains tax on timber sales when ownership rights remain with seller despite limited sale rights.

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Full text

Oliko lainhuutoa haettaessa myöhemmän luovutuksen johdosta

myös aikaisemmasta luovutuksesta määrättävä leimavero, kun

aikaisempi kiinteistön kauppa oli purettu ennen kuin omistusoikeus

oli siirtynyt ostajalle.

Tila oli 18.7.1990 vahvistetulla kauppakirjalla myyty

84.000 mk:n kauppahinnasta. Tilan hallintaoikeus siirtyi

heti, mutta omistusoikeus vasta, kun kauppahinta korkoineen

oli maksettu. Tuo kauppa oli purettu 15.7.1991 vahvistetulla

kauppakirjalla, jolla hallintaoikeus palautettiin myyjälle

ja hän sai pitää kauppahinnasta maksetun osan 1.525 mk.

Myyjä myi tilan 25.9.1991 edelleen 70.000 mk:n kauppahinnasta.

Käräjätuomari oli määrännyt 8.400 mk:n leimaveron myös

18.7.1990 vahvistetusta ja 15.7.1991 puretusta kaupasta.

Kun omistusoikeus 18.7.1990 vahvistetun kauppakirjan nojalla

ei ole siirtynyt eikä lainhuutovelvollisuutta sen

perusteella ole ollut, lääninoikeus katsoi, että tuota

kauppakirjaa ei ollut lainhuutoa haettaessa leimattava.

LeimaveroL 16 §

LeimaveroL 24 §

KHO:n päätös T:5687, A:17.11.1994: Ei muutosta.