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VakO 9.5.2001/2353:2000 KI-generiert

Family ownership of minority shares prevents treating undistributed corporate profits as family income.

Geschäftsnummer VakO 9.5.2001/2353:2000
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The tax court dismissed the taxpayer's claim to treat undistributed corporate profits as family income. The family owned only 7 of 15 shares, with the spouse serving as managing director, but the family lacked a majority stake. The court ruled that without majority ownership, the undistributed profits could not be attributed to the family's taxable income.

Legislator-Regeste

KI-generiert

Section 10 of the Income Tax Act; Section 10 of the Income Tax Act: Undistributed corporate profits are not taxable family income when the family holds only a minority shareholding in the company.

Schlagwörter

KI-generiert
minority shareholding undistributed profits family income tax majority ownership corporate profits attribution landwirtschaftlicher Betrieb fehlende Aktivlegitimation des Aktionärs Misswirtschaft

Zitierte Gesetzesbestimmungen

KI-generiert
Section 10 of the Income Tax Act
KI-generiert
insurance_2001_2175-2000
Insurance court denied partner's claim for profit share inclusion in social security income calculation.
admin_1988_uusimaa-county__1047
Court allows tax authority to use asset value for inheritance tax when company shares continue business.
kho-precedent_2000_1
Supreme Administrative Court ruled that income from a company continuing a farmer's business is taxable to the individual if no rent or wages were paid.
kko-precedent_1995_185
Supreme Court dismisses appeal as lower court panel lacked impartiality due to members' dual roles.
insurance_1994_8247-1993
Unrelated shareholder deemed employee for unemployment benefits due to salary receipt and company role.

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Volltext

A:n ruokakunta omisti seitsemän (7) osakeyhtiön viidestätoista (15) osakkeesta ja hänen puolisonsa toimi osakeyhtiön toimitusjohtajana. Koska ruokakunta ei omistanut osakeyhtiön osake-enemmistöä, osakeyhtiön osinkona jakamatonta voittoa ei voitu katsoa ruokakunnan tuloksi.

Tarkastuslautakunnan päätös kumottiin.

Jaosto

III