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Helsingin HAO 24.03.2011 11/0344/6 AI generated

Tax court dismissed appeal requiring loss carryback before current year losses under Finnish Income Tax Act.

Case Number Helsingin HAO 24.03.2011 11/0344/6
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 appeal regarding the order of loss carrybacks for the years 2006 and 2007. The taxpayer argued that losses from the 2005 year should be applied before 2006 losses, but the court found the statutory order correct. Consequently, the court ruled that losses must be carried back in the sequence specified by the Income Tax Act, rejecting the taxpayer's proposed alternative sequence.

Legislator headnote

AI generated

Laki elinkeinotulon verottamisesta 6 b §:n 4 momentti; The court established that when multiple loss years exist, they must be carried back in chronological order, starting with the earliest year, rather than allowing a taxpayer to select a specific year for application.

Keywords

AI generated
Finnish Income Tax Act loss carryback order tax loss offset chronological sequence administrative court appeal tax year 2006 tax year 2007

Cited Legislation

AI generated
Laki elinkeinotulon verottamisesta 6 b §:n 4 momentti (717/2004)
Laki elinkeinotulon verottamisesta 6 b §:n 4 momentti (717/2004)

Cited Case Law

AI generated
KHO 2007:54
Finnish Supreme Administrative Court allows offsetting current year capital losses against current year gains before prior year losses.
AI generated
kho-precedent_2013_45
Finnish Supreme Administrative Court dismissed appeal, ruling losses offset gains before current year losses under business income tax law.
kho-precedent_2004_8
Court dismisses tax loss deduction due to artificial sale-purchase scheme under tax procedure law.
kho-precedent_2007_54
Finnish Supreme Administrative Court allows offsetting current year capital losses against current year gains before prior year losses.
admin_2004_turku__190
Corporate group subsidy deemed non-deductible because it exceeded the fiscal year's business income before deduction.
kho-precedent_2013_109
Court allows deducting later losses against group aid despite earlier loss disallowed by ownership change.

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Full text

Edellä mainitut seikat huomioon ottaen hallinto-oikeus katsoi, että X Oyj:n verovuoden 2006 verotuksessa veronalaisista luovutus- ja purkuvoitoista oli tullut vähentää ensin verovuoden 2005 luovutustappiot ja vasta sen jälkeen verovuoden 2006 luovutus- ja purkutappioita. Samoin yhtiön verovuoden 2007 verotuksessa veronalaisista luovutus- ja purkutappioista oli tullut vähentää ensin edellä mainittu verovuodelta 2006 vahvistettu luovutus- ja purkutappio ja sen jälkeen verovuoden 2007 luovutus- ja purkutappioita.

Äänestys 2 - 1.

Laki elinkeinotulon verottamisesta 6 b §:n 4 momentti (717/2004)

Ks. KHO 2007:54

KHO:n päätös 14.3.2013 taltionumero 942: Päätöstä ei muuteta