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Helsingin HAO 21.03.2013 13/0249/6 AI generated

Tax deduction for asset purchase treated as correction under tax law amendment.

Case Number Helsingin HAO 21.03.2013 13/0249/6
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 appeal regarding a tax deduction for subsidiary shares. The company deducted the purchase cost in 1997 based on share value decline, which was later recognized as a correction under the 2007 tax year due to a 2004 law change. The court ruled that the deduction remained valid because the new law did not retroactively invalidate the correction mechanism established by the existing statute.

Legislator headnote

AI generated

Elinkeinotulon verottamisesta annettu laki 5a § 4 kohta; 42 § 1 momentti: A tax deduction for asset acquisition made prior to a legislative amendment remains valid if the amendment does not explicitly revoke the correction mechanism applicable to the original transaction.

Keywords

AI generated
correction mechanism tax deduction share value decline legislative amendment retroactive application corporate assets tax adjustment

Cited Legislation

AI generated
Elinkeinotulon verottamisesta annettu laki 5a § 4 kohta (1539/1992)
Elinkeinotulon verottamisesta annettu laki 42 § 1 momentti (1539/1992)
laki 717/2004
AI generated
admin_1995_uusimaa-county__763
Company deduction for residential shares denied as business income tax law requires specific intent.
kho-precedent_2001_16
Finesse deduction allowed for share issuance costs as general expenses of taxable business under VAT Act.
admin_2002_hameenlinna__209
Administrative court dismissed appeal; inheritance tax deduction requires asset valuation from prior year's wealth tax assessment.
admin_1991_turku-and-pori-county__411
Advance tax removal allowed after year-end because statute only bars re-imposition, not total removal.
admin_2015_helsinki__1775
Tax court dismissed appeal regarding inheritance tax deduction for foreign inheritance received by resident.

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Full text

Yhtiön verovuoden 1997 verotuksessa oli vähennetty sen omistamien käyttöomaisuuteen luettujen tytäryhtiön osakkeiden hankintamenosta osakkeiden käyvän arvon alentumisen perusteella elinkeinotulon verottamisesta annetun lain 42 §:n 1 momentin (1539/1992) mukainen poisto. Mainittu poisto voitiin osakkeiden arvon nousun perusteella lukea elinkeinotulon verottamisesta annetun lain 5a §:n (1539/1992) 4 kohdassa tarkoitettuna oikaisueränä yhtiön verovuoden 2007 veronalaiseksi tuloksi sen estämättä, että lain 42 §:n 1 momenttia ei 15.8.2004 voimaan tulleella lailla 717/2004 säädetyssä muodossaan enää sovelleta käyttöomaisuusosakkeiden hankintamenoihin.

Elinkeinotulon verottamisesta annettu laki 5a § (1539/1992) 4 kohta ja 42 § 1 momentti (1539/1992)

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