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KHO:1999:76 AI generated

Foundation tax deduction denied as its purpose was not supporting science and art.

Case Number KHO:1999:76
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 appeal regarding the foundation's status as a recipient of tax-deductible donations. The court found that the foundation's primary activities focused on personnel status, education, and cooperation rather than supporting science and art. Consequently, the foundation did not meet the statutory requirements for tax-deductible donation recipients under the Income Tax Act.

Legislator headnote

AI generated

Tuloverolaki 57 §; Tuloveroasetus 2 §: A foundation is not considered to have the primary purpose of supporting science and art if its activities are mainly concerned with personnel status, education, and cooperation, thereby disqualifying it from tax-deductible donation recipient status.

Keywords

AI generated
foundation tax status science and art support tax deductible donations income tax act primary purpose requirement

Cited Legislation

AI generated
Income Tax Act s. 57
Income Tax Act Decree s. 2
Tax Procedure Act s. 70
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Full text

Säätiötä, jonka toiminta muodostui pääasiallisesti opetus-, kasvatus- ja koulutusalojen henkilöstön aseman, koulutuksen ja yhteistoiminnan kehittämisestä, ei pidetty sellaisena säätiönä, jonka varsinaisena tarkoituksena on tieteen ja taiteen tukeminen. Säätiötä ei siten ollut nimettävä tuloverotuksessa vähennyskelpoisten rahalahjoitusten saajaksi.

Valittaminen lääninoikeuden päätöksestä nimeämisasiassa ei ollut valitusluvan varaista.

Tuloverolaki 57 §

Tuloveroasetus 2 §

Laki verotusmenettelystä 70 §