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Helsingin HAO 30.8.2001 01/0541/3 AI generated

Bankruptcy estate's short-term business activity did not generate taxable turnover under Finnish Income Tax Act.

Case Number Helsingin HAO 30.8.2001 01/0541/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court overturned the Tax Dispute Board's decision to include a dissolved business allowance in the bankruptcy estate's taxable income. The estate had operated the deceased debtor's grocery business for only three and a half months before liquidation, resulting in a net loss. The court ruled that because the activity was brief and unprofitable, the income did not qualify as the estate's own business turnover.

Legislator headnote

AI generated

Tuloverolaki 19 §; The income derived from a bankruptcy estate's continuation of the debtor's business for a very short period, resulting in a loss, does not constitute taxable business turnover of the estate.

Keywords

AI generated
bankruptcy estate business turnover income tax liability short duration activity net loss operation Finnish Income Tax Act taxable income exclusion

Cited Legislation

AI generated
Tuloverolaki 19 §
AI generated
kko-precedent_1992_150
Supreme Court allows State Office to recover loan funds from bankruptcy estate with interest from notice date.
kho-precedent_2009_43
Supreme Administrative Court dismissed VAT deduction for bankruptcy estate administration costs due to lack of established practice.
kko-precedent_1988_111
Supreme Court dismisses appeal when bankruptcy administrator accepts full payment from debtor, preventing funds from joining the bankruptcy estate.
kko-precedent_1998_97
Supreme Court allows damages claim against director for concealing debt in bankruptcy, ruling 150,000 marks due.
kko-other_1998_2811
Court held that a third-party buyer of business assets is liable for restitution under bankruptcy law when funds were diverted to a third party.

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Full text

Konkurssipesä oli jatkanut verovelvollisen harjoittamaa

elinkeinotoimintaa, päivittäistavaroiden vähittäiskauppaa,

konkurssiin asettamisen 13.3.1995 jälkeen 27.6.1995 asti.

Toiminnan tulos tuolta ajalta oli ollut 177 560 markkaa.

Tämän lisäksi konkurssipesän tuloon oli toimitetussa verotuksessa

lisätty purkautunut toimintavaraus 76 792 markkaa,

jonka konkurssivelallinen oli tehnyt ennen konkurssiin

asettamista.

Verotuksen oikaisulautakunta hylkäsi konkurssipesän vaatimuksen

toimintavarauksen tuloutuksen poistamisesta.

Kun konkurssipesä oli vain kolmen ja puolen kuukauden ajan

jatkanut konkurssivelallisen harjoittamaa elinkeinotoimintaa

realisoiden samalla pesän omaisuutta, ei toimintavarauksen

purkautumisesta aiheutunut vero johtunut konkurssipesän

elinkeinotoiminnasta. Hallinto-oikeus kumosi verotuksen

oikaisulautakunnan päätöksen ja poisti toimintavarauksen

määrän konkurssipesän tulosta. Verovuosi 1995.

Tuloverolaki 19 §