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Hämeen LO 30.1.1995 85/2 AI generated

Taxable year for forced auction sale is the calendar year of the sale, not the year the contract is drawn.

Case Number Hämeen LO 30.1.1995 85/2
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 taxpayer's claim to include the forced auction sale in the 1991 tax year. Although the tax authority removed the income because the sales contract was drafted in 1991, the court ruled that the taxable year is determined by the calendar year of the sale itself. Consequently, the court restored the income to the 1991 tax return, establishing that the timing of the contract does not alter the sale's tax year.

Legislator headnote

AI generated

TVL 1240/88 67 §; The taxable year for a forced auction sale is the calendar year in which the sale was executed, regardless of when the sales contract is subsequently drawn up.

Keywords

AI generated
forced auction sale taxable year determination calendar year rule sales contract timing income tax assessment administrative court ruling tax year allocation

Cited Legislation

AI generated
TVL 1240/88 67 §
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.
admin_1987_kuopio-county__826
Administrative court dismisses stamp duty claim where highest bidder retains ownership in forced auction.
admin_2004_kuopio__778
Court allows capital gains tax on timber sales when ownership rights remain with seller despite limited sale rights.
kko-precedent_1990_85
Supreme Court allows 1963 deed as valid deathbed gift despite later inheritance law changes.
admin_1995_kuopio-county__981
Finnish tax court ruled farm equipment sale proceeds taxed annually per cash basis, not as a lump sum.

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Full text

Onko kiinteistön luovutusvuodeksi katsottava se kalenterivuosi, jolloin pakkohuutokauppa on toimitettu vai seuraava kalenterivuosi, jonka puolella nimismies on laatinut pakkohuutokaupasta kauppakirjan.

Kiinteistö oli myyty pakkohuutokaupalla 30.11.1990. Nimismies oli laatinut pakkohuutokaupasta kauppakirjan 17.1.1991.

Kiinteistön myynnin johdosta oli verotettu satunnainen myyntivoitto vuoden 1991 tulona.

Lääninoikeus poisti tuloista satunnaisen myyntivoiton, koska sitä ei voitu lisätä vuoden 1991 tuloon.

TVL (1240/88) 67 §