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KHO:1998:53 AI generated

Tax rules applied equally to all options sold after 1994 did not violate equal treatment.

Case Number KHO:1998:53
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the claim that the tax treatment of option sales violated the principle of equal treatment. The court found that identical rules applied to all option transfers occurring on or after September 16, 1994, regardless of the specific circumstances. Consequently, the uniform application of stricter tax provisions did not constitute discrimination.

Legislator headnote

AI generated

Suomen Hallitusmuodon 5 §; Verolaki 1994:11. The court held that applying identical, stricter tax rules to all option transfers occurring on or after a specific date does not violate the constitutional requirement of equal treatment.

Keywords

AI generated
equal treatment principle tax equalization option transfer taxation constitutional compliance uniform application of law

Cited Legislation

AI generated
Suomen Hallitusmuodon 5 §
Vaikka A:n optiotodistusten myynnistä saamaan tuloon oli sovellettu aikaisempaa ankarampaan verotukseen johtavia säännöksiä, menettelyn ei voitu katsoa loukkaavan Suomen Hallitusmuodon 5 §:ssä säädettyä yhdenvertaisen kohtelun vaatimusta.
Verolaki 1994:11
AI generated
kho-precedent_2013_153
Spousal sale of home to two buyers same day qualifies for tax exemption under Finnish Income Tax Act.
kho-precedent_2002_35
Supreme Administrative Court dismissed tax appeal; two traders cannot jointly form a company for tax continuity under Finnish Income Tax Act.
kho-precedent_1997_73
Supreme Administrative Court dismissed tax appeal regarding shareholder liability for company debts under Finnish Tax Act.
kho-precedent_2016_103
Court allows tax treatment of SVOP fund distribution as transfer under Income Tax Act 45a §.
kko-precedent_2013_59
Supreme Court allows tax penalty to bar tax fraud charge if penalty decision is final before indictment.

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Full text

Vaikka A:n optiotodistusten myynnistä saamaan tuloon oli sovellettu aikaisempaa ankarampaan verotukseen johtavia säännöksiä, menettelyn ei voitu katsoa loukkaavan Suomen Hallitusmuodon 5 §:ssä säädettyä yhdenvertaisen kohtelun vaatimusta. Kysymyksessä olevat tuloverolain säännökset ovat tarkoittaneet sitä, että samoin edellytyksin kaikkiin 16.9.1994 tai sen jälkeen tapahtuneisiin työsuhdeoptioiden luovutuksiin on ollut sovellettava samoja, ankarampaan verotukseen johtavia säännöksiä. Verovuosi_1994.