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Hämeenlinnan HAO 16.06.2017 17/0273/1 AI generated

Court held that real estate transferred to a company constitutes a business operation under the Income Tax Act.

Case Number Hämeenlinnan HAO 16.06.2017 17/0273/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that real estate transferred to a company qualifies as a business operation under the Income Tax Act. The company argued the transfer was not a business operation, but the court found the transfer integral to the company's economic activity. Consequently, the court allowed the tax authority's interpretation that the transaction falls within the specific provisions of the Income Tax Act.

Legislator headnote

AI generated

Laki elinkeinotulon verottamisesta 52 c § 1 mom 2 kohta; 52 c § 2 mom: A transfer of real estate to a company is deemed a business operation if the transfer is integral to the company's economic activity and serves its business purposes.

Keywords

AI generated
Income Tax Act business operation real estate transfer tax advance ruling company acquisition economic activity transfer pricing

Cited Legislation

AI generated
Laki elinkeinotulon verottamisesta 52 c § 1 mom 2 kohta
Laki elinkeinotulon verottamisesta 52 c § 1 mom 2 kohta
Laki elinkeinotulon verottamisesta 52 c § 2 mom
Laki elinkeinotulon verottamisesta 52 c § 2 mom

Cited Case Law

AI generated
KHO 2010 T 323
KHO 2015:155
Supreme Administrative Court allows business transfer under tax law despite single property transfer due to significant rental income.
KHO 2015:156
Supreme Administrative Court allows partial division tax exemption for single rental building transfer to enable apartment sales.
Itä-Suomen hallinto-oikeus 16.4.2014 taltionumero 14/5024/1
Itä-Suomen hallinto-oikeus 16.4.2014 taltionumero 14/5024/1
Vaasan hallinto-oikeus 9.12.2015 taltionumero 15/0608/1
Vaasan hallinto-oikeus 9.12.2015 taltionumero 15/0608/1
AI generated
ECLI:FI:KHO:2021:183
Supreme Administrative Court allows tax exemption for property split under business income tax law without transfer tax.
kho-precedent_2009_98
Fission with non-voting shares deemed not a taxable reorganization due to lack of property rights.
kho-precedent_1999_31
Supreme Administrative Court ruled that power plant equipment is not a permanent building structure under transfer tax law.
kho-other_2026_1304
Supreme Administrative Court allows tax advance ruling that delivery partner income is business income, not employment income.
kho-precedent_2001_45
Supreme Administrative Court allows VAT deduction for group members on property sale costs if properties were used in taxable business.

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Full text

Päätöslyhennelmä

Vastaanottavalle osakeyhtiölle siirtyvää kiinteistöomaisuutta pidettiin elinkeinotulon verottamisesta annetun lain 52 c §:n 1 momentin 2 kohdassa ja 2 momentissa tarkoitettuna liiketoimintakokonaisuutena.

Tuloverotuksen ennakkoratkaisu verovuosille 2016 ja 2017

Laki elinkeinotulon verottamisesta 52 c § 1 mom 2 kohta

Laki elinkeinotulon verottamisesta 52 c § 2 mom

Ratkaisijakokoonpano

Asian ovat ratkaisseet ylituomari Ann-Mari Pitkäranta ja hallinto-oikeustuomarit Johanna Virmavirta sekä Juhana Niemi, joka on myös esitellyt asian.

KHO 2010 T 323

KHO 2015:155

KHO 2015:156

Itä-Suomen hallinto-oikeus 16.4.2014 taltionumero 14/5024/1

Vaasan hallinto-oikeus 9.12.2015 taltionumero 15/0608/1