Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 4.8.1995 1117/5 AI generated

Court dismissed tax exemption claim for transferred savings as they remained taxable under Finnish law.

Case Number Uudenmaan LO 4.8.1995 1117/5
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim that transferred savings qualified for tax exemption under the Savings Tax Exemption Act. The plaintiff argued that moving funds to private individuals created exempt accounts, but the court found the transfers did not alter the funds' taxable nature. Consequently, the bank was correctly required to withhold advance tax on interest earned from these accounts.

Legislator headnote

AI generated

Talletusten veronhuojennuslain 1 §; Talletusten veronhuojennuslain 2 §: The transfer of savings to private individuals does not automatically convert them into tax-exempt accounts if the original conditions for exemption were never met.

Keywords

AI generated
savings tax exemption advance tax withholding transfer of funds taxable savings administrative court decision

Cited Legislation

AI generated
Talletusten veronhuojennuslain 1 § (1000/85)
Talletusten veronhuojennuslain 2 §
Ennakkoperintälain 1 §
Ennakkoperintälain 24 § 1 mom
Ennakkoperintälain 25 §
Ennakkoperintälain 25 b §
Ennakkoperintälain 31 § 1 mom
Ennakkoperintälain 35 §
EnnakkoperintäA 38 §
EnnakkoperintäA 38 § (756/87 ja 1214/89)
AI generated
kko-precedent_1992_87
Supreme Court dismisses charges of fraud and corporate violations for unauthorized pledge of investment certificates.
admin_1993_kuopio-county__426
Administrative court dismissed tax appeal regarding child deduction transfer to spouse under supplementary taxation rules.
admin_1987_uusimaa-county__200
Investment allowance not treated as tax relief requiring addition to income for discretionary tax assessment.
admin_1994_uusimaa-county__1430
Unpaid 1989 taxes barred as deductions for 1990 wealth tax due to timing rules.
kho-precedent_2017_18
Supreme Administrative Court allows VAT refund for credit card processing services as exempt financial transactions.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Pankin tytäryhtiönä ollut osakeyhtiö on vuoden 1988 lopussa

avannut pankissa määräaikaistalletustilejä. Osakeyhtiön tekemät

talletukset eivät ole talletusten veronhuojennuslain

(1000/85) 1 §:n mukaan olleet verovapaita talletuksia. Pankin

toimesta talletuksia on vuoden 1989 alussa siirretty

pankin yksityisille asiakkaille. Vaikka talletukset on

siirretty talletusten veronhuojennuslain 1 §:ssä mainitulle

henkilölle, talletukset eivät ole muuttuneet edellä mainitun

mukaisiksi verovapaiksi talletuksiksi. Pankki on ollut

velvollinen toimittamaan ennakonpidätyksen maksaessaan tällaisesta

siirretystä talletuksesta korkoa vuosina 1989 ja

1990.

Talletusten veronhuojennusL 1 § (1000/85)

Talletusten veronhuojennusL 2 §

EnnakkoperintäL 1 § EnnakkoperintäL 24 § 1mom

EnnakkoperintäL 25 § EnnakkoperintäL 25 b §

EnnakkoperintäL 31 § 1 mom (584/87 ja 971/89)

EnnakkoperintäL 35 §

EnnakkoperintäA 38 § (756/87 ja 1214/89)