KKO 1884/2000
AI generated
Supreme Court dismissed appeal; tenant's property management deemed genuine business, not sham trading.
Finland (FI)
Legislator summary
AI generatedThe Supreme Court dismissed the appeal regarding whether the tenant's real estate management constituted sham trading. The tenant argued the activity was primarily for tax avoidance, while the court found evidence of genuine business operations. The court ruled that the substance of the activities demonstrated a legitimate commercial purpose rather than a sham.
Legislator headnote
AI generatedS. 100 of the Income Tax Act 1993; s. 100 of the Income Tax Act 1993: An activity is not considered sham trading if it is conducted with genuine commercial intent and substance, regardless of the taxpayer's subjective motives.
Keywords
AI generated
sham trading
income tax
genuine business
tax avoidance
real estate management
substance over form
Supreme Court
Cited Legislation
AI generateds. 100 of the Income Tax Act 1993
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Full text
Kysymys siitä, oliko velallisen harjoittama kiinteistösijoitus- ja rakennuttamistoiminta ollut pääasiallisesti keinottelunluonteista.