Cooperative member's forest income taxed under farmland tax law excluded from profit distribution.

The Supreme Administrative Court allowed the tax authority's claim that a cooperative member's forest income was subject to farmland tax law rather than agricultural income tax. The member argued that profit distributions based on timber purchases should be taxed under agricultural income tax, but the court found the income fell within the farmland tax scope. Consequently, the court ruled that the specific profit distribution method did not alter the statutory classification of the income.