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KHO:1997:18 AI generated

Supreme Administrative Court dismissed tax on forestry assets held by pension fund as business income.

Case Number KHO:1997:18
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the tax authority's claim regarding forestry assets held by a pension fund. The fund argued these assets were business income, while the tax authority sought to tax them under general income rules. The court ruled that the assets were specifically designated for pension purposes and thus exempt from taxation as business income.

Legislator headnote

AI generated

ElinkVL 5 § 1 kohta; ElinkVL 11 §; ElinkVL 53 §: Assets held by a pension fund for the purpose of paying pensions are not considered business income and are exempt from taxation.

Keywords

AI generated
pension fund assets forestry investment business income tax exempt assets pension purpose

Cited Legislation

AI generated
ElinkVL 5 § 1 kohta
ElinkVL 11 §
ElinkVL 53 §
AI generated
kho-precedent_2011_89
Supreme Administrative Court dismisses appeal; charity sale of business shares is personal income, not business income.
kho-precedent_2001_11
Supreme Administrative Court allows tax deduction for silent partner in partnership company.
kko-precedent_1995_164
Employer held liable for pension fund failure as part of employment contract benefit under Finnish law.
admin_2009_helsinki__538
Administrative court dismissed tax appeal regarding income tax calculation for self-employed individuals under Finnish tax law.
admin_2012_turku__735
Sale of third home by long-term residents deemed taxable business income, not tax-free main residence transfer.

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Full text

Työnantajan perustaman eläkesäätiön toiminnan tarkoituksena oli työntekijöiden eläkkeiden maksamisen turvaaminen. Säätiö oli sijoittanut työnantajaltaan keräämiään varoja muun muassa metsäkiinteistöihin. Kiinteistöt olivat sisältyneet eläkesäätiön tilinpäätöksessä sijoitusomaisuuteen. Metsäkiinteistöjä pidettiin eläkesäätiön elinkeinotoiminnan tulolähteeseen kuuluvana sijoitusomaisuutena. Metsäkiinteistöistä saadut tulot olivat niin ollen eläkesäätiön elinkeinotuloa. Verovuosi_1993

ElinkVL 5 § 1 kohta

ElinkVL 11 §

ElinkVL 53 §