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Vaasan LO 18.8.1993 358/I AI generated

Inheritance tax assessment dismissed because no valid gift deed transferred ownership rights.

Case Number Vaasan LO 18.8.1993 358/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Vaasa dismissed the inheritance tax assessment against the child, C, regarding gifts from parents A and B. Although the child argued for specific valuation amounts, the court found no ownership transfer occurred because the deeds lacked the mandatory form required by the Land Code. Consequently, the court held that no taxable gift property existed, leading to the annulment of the tax assessments.

Legislator headnote

AI generated

PerVL 1 § 1 mom; PerVL 18 § 1 mom; PerVL 50 §; MK 1 luku 2 §: Where a gift deed fails to comply with the statutory form requirements for transferring ownership, no property is deemed gifted, and thus no inheritance tax liability arises.

Keywords

AI generated
inheritance tax assessment gift deed formalities ownership transfer validity Land Code requirements taxable property determination

Cited Legislation

AI generated
PerVL 1 § 1 mom
PerVL 18 § 1 mom
PerVL 50 §
MK 1 luku 2 §
AI generated
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.
admin_1993_mikkeli-county__93
Administrative court dismissed tax deduction claim where gift-like property transfer lacked sufficient consideration.
admin_1988_hame-county__960
Administrative court dismissed tax penalty for gift-like sale due to prior knowledge of facts.
kko-precedent_1987_72
Supreme Court allows transfer of movable property case to local court based on single gift transaction unity.

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Full text

Vanhemmat A ja B lahjoittivat lapselleen C:lle kumpikin erikseen

määräalat kiinteistöstä. Lahjakirjaa ei ollut tehty maakaaren

1 luvun 2 §:ssä säädetyssä määrämuodossa. C valitti

perustevalituksin lääninoikeuteen perintöverolautakunnan asiassa

toimittamista lahjaverotuksista vaatien lahjojen arvojen

vahvistamista kummankin lahjan osalta 14.950 markaksi ja lahjaverotusten

kumoamista tällä perusteella.

Koska kyseisiä määräaloja ei ollut luovutettu C:lle maakaaren

1 luvun 2 §:ssä säädetyssä muodossa tehdyllä lahjakirjalla,

C:n ei voitu katsoa saaneen omistusoikeutta määräaloihin.

Koska C ei siten ollut saanut lahjana omaisuutta, lahjaverotusten

toimittamiselle ei ollut perusteita. Vaikka tähän

seikkaan ei oltu valituksessa vedottu, lääninoikeus kumosi

lahjaverotukset ja poisti määrätyt lahjaverot.

PerVL 1 § 1 mom

PerVL 18 § 1 mom

PerVL 50 §

MK 1 luku 2 §