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Mikkelin LO 10.2.1993 93 AI generated

Administrative court dismissed tax deduction claim where gift-like property transfer lacked sufficient consideration.

Case Number Mikkelin LO 10.2.1993 93
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland dismissed the taxpayer's claim for a property tax deduction regarding a 1990 transaction. The court found that the deal between relatives was partially gift-like because the counterparty's contribution fell below half the building's market value. Consequently, the statutory requirement for a fully consideration-based acquisition was not met, precluding the deduction.

Legislator headnote

AI generated

TVL 146 a § (29.12.1989/1335); A property tax deduction for a partial gift-like transaction is denied when the counterparty's contribution does not reach at least half of the property's market value.

Keywords

AI generated
property tax deduction gift-like transaction consideration requirement relatives property transfer administrative court ruling

Cited Legislation

AI generated
TVL 146 a § (29.12.1989/1335)
TVL 146 a § (29.12.1989/1335)
AI generated
admin_1993_vaasa-county__358
Inheritance tax assessment dismissed because no valid gift deed transferred ownership rights.
admin_1988_uusimaa-county__292
Court allows gift tax on loans used as gift proceeds despite under-reporting in declarations.
kho-precedent_2016_160
Finnish Supreme Administrative Court dismissed transfer tax on a gift of apartment shares where the company's share was not agreed as consideration.
kko-precedent_1999_75
Gift recipient must return property if they knew or should have known it infringed deceased spouse's heirs' rights.
admin_1993_central-finland-county__768
Spousal gift deemed taxable under income tax law when consideration exceeds half of market value.

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Full text

Katsottiin, että sukulaisten välisessä osittain lahjanluonteisessa

kaupassa, jossa vastikkeen osuus jäi alle

puoleen asuinrakennuksen käyvästä arvosta, ei täyttynyt

asuntovähennyksen saamisen edellytyksenä oleva vaatimus,

että asunnosta on hankittu vastikkeellisella saannolla

vähintään puolet. Verovuosi 1990.

TVL 146 a § (29.12.1989/1335)

Ks. HE 110/1989 s. 11