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Uudenmaan LO 16.6.1995 894/3 AI generated

Administrative court dismissed appeal regarding late dividend tax credit payment after company bankruptcy filing.

Case Number Uudenmaan LO 16.6.1995 894/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The administrative court dismissed the taxpayer's appeal concerning a late payment of a dividend tax credit made after the distributing company entered bankruptcy. The taxpayer argued that the credit should be deductible in the 1991 tax year despite the company's bankruptcy filing in late 1992. The court ruled that the statutory conditions for the tax credit were met, allowing the payment to be recognized even after the bankruptcy proceedings began.

Legislator headnote

AI generated

Laki yhtiöverosta 12 §; The tax credit for dividends may be paid and deducted in the recipient's tax year even if the distributing company enters bankruptcy after the dividend distribution decision.

Keywords

AI generated
dividend tax credit company bankruptcy tax deduction timing yhtiövero verotusvuosi osinko konkurssi

Cited Legislation

AI generated
Laki yhtiöverosta 12 §
AI generated
kko-other_2005_2389
Supreme Court held tax authority's seizure from bankruptcy auction proceeds does not constitute a clawback under bankruptcy law.
admin_1986_vaasa-county__3760
Court allows audit tax for dissolved partnership firm requiring continued bookkeeping post-bankruptcy filing.
admin_1992_lapland-county__1235
Court allows deduction of silent partner's income share from individual tax return without adjusting company income.
ECLI:FI:KKO:2024:1
Supreme Court rules that a withdrawn bankruptcy application sets the clawback date, not a pending restructuring request.
admin_2010_helsinki__1058
Income tax court dismissed dividend income due to subsequent shareholder resolution cancelling the dividend.

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Full text

Tilikaudelta 1.7.1989 - 30.6.1990 osinkoa jakanut osakeyhtiö

oli asetettu konkurssiin 12.10.1992. Kun oli ilmeistä,

että osingonjaosta oli päätetty yhtiöveron hyvityksestä

annetun lain 12 §:n 1 momentissa tarkoitetuissa olosuhteissa,

lääninoikeus katsoi, että mainitun säännöksen 2 momentin

mukainen maksuunpano osingonsaajan verotuksessa voitiin

toimittaa jo yhtiön konkurssiin asettamisen jälkeen.

Verovuosi 1991.

L yhtiöveron hyvityksestä 12 § (29.12.1988/1232)

KHO:n päätös A:14.10.1996 T:3183 : Ei muutoksenhakulupaa