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KHO:2000:56 AI generated

Court allows tax deduction for dairy quota transfer as part of farm sale consideration.

Case Number KHO:2000:56
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 allowed the taxpayer's claim for a tax deduction regarding the transfer of dairy quotas. The parties sold their farm shares to a buyer's spouse, with the purchase price allocated across various assets including the dairy quota, which was deemed part of the consideration. The court ruled that the transfer of the quota constituted a compensable transaction, permitting the deduction under the Agricultural Income Tax Act.

Legislator headnote

AI generated

Maatilatalouden tuloverolaki 4 § 1 mom.; The transfer of a dairy quota in connection with the sale of a farm constitutes a compensable transaction, allowing a tax deduction for the value of the quota.

Keywords

AI generated
agricultural income tax dairy quota transfer farm sale consideration tax deduction eligibility compensable transaction

Cited Legislation

AI generated
Maatilatalouden tuloverolaki 4 § 1 mom.
Maatilatalouden tuloverolaki 4 § 1 mom.

Cited Case Law

AI generated
KHO 1997:138
Supreme Administrative Court dismissed appeal against administrative decision regarding property rights under MaatVL 4 § 3.
AI generated
kho-precedent_2014_185
Milk quota counts at full value; livestock counts at 40% value for inheritance tax relief.
kho-precedent_2010_25
Court rejects tax exemption for farm land sale when seller stopped farming over a decade prior.
kho-precedent_1998_73
Supreme Administrative Court dismissed appeal regarding tax assessment where administrative procedure law was not violated.
kho-precedent_2010_66
Supreme Administrative Court dismissed tax appeal regarding share transfer gain where debt conversion loss is not deductible.
admin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.

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Full text

Puolisot olivat myyneet osuutensa maatilasta pojalleen ja tämän puolisolle sukupolvenvaihdoskaupalla, johon sisältyi maatilan eloton ja elollinen irtaimisto. Kauppahinta oli kauppakirjassa jaettu maatalousmaan, metsän, rakennuspaikan, salaojien, asuinrakennuksen, maatalousrakennusten sekä maatalouskoneiden ja -kaluston kesken. Kauppakirjassa oli lisäksi myyjien ilmoitus siitä, että kauppaa seurasi heidän osuutensa maitokiintiöstä ja että kiintiö oli muodostunut heille alkuperäisessä kiintiöjaossa. Meijerimaidon viitemäärän eli maitokiintiön luovutus katsottiin vastikkeelliseksi luovutukseksi. Verovuosi 1995. Äänestys 3-2.

Maatilatalouden tuloverolaki 4 § 1 mom.

Ks. myös KHO 1997:138