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KHO:1997:5 KI-generiert

Losses from merged subsidiaries cannot be offset against parent company profits if majority share ownership changed.

Geschäftsnummer KHO:1997:5
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the taxpayer's appeal regarding the inability to deduct pre-merger losses from post-merger profits. The court found that because over half of the parent company's shares changed hands in 1994, the losses from the merged subsidiaries could not be offset against the parent's 1995 and 1996 income. This decision applied the statutory rule that a change in majority ownership triggers a new tax entity for loss offset purposes.

Legislator-Regeste

KI-generiert

Tuloverolain 122 § 1 momentti; 123 §: Losses from merged subsidiaries cannot be offset against parent company profits if majority share ownership changed.

Schlagwörter

KI-generiert
tax loss offset merger tax consequences majority ownership change corporate tax liability fiscal year deduction Wertminderung des Kapitals veränderte finanzielle Verhältnisse Kapitaleinlage und Kapitalentnahme

Zitierte Gesetzesbestimmungen

KI-generiert
Tuloverolain 122 § 1 momentti
Tuloverolain 123 §
KI-generiert
kho-precedent_2004_59
Supreme Administrative Court dismisses appeal where majority share change in wholly owned subsidiary prevents loss carryforward transfer.
admin_2018_helsinki__827
Tax loss carryback allowed when parent company deemed to own over 50% via merger succession.
admin_1995_northern-karelia-county__731
Court allows tax loss carryforward from dissolved partnership to partner's income for deduction.
admin_2015_turku__294
Administrative court allows loss carryforward despite pre-merger partnership form, applying continuity principle.
kho-precedent_2003_23
Court dismisses tax loss deduction claim where recipient company failed to hold majority shares from loss year start.

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Volltext

Emoyhtiöön vuonna 1994 sulautuneiden tytäryhtiöiden vuosilta 1992 ja 1993 vahvistettuja tappioita ei voitu vähentää emoyhtiön vuosien 1995 ja 1996 tulosta, koska yli puolet emoyhtiön osakkeista oli vaihtanut omistajaa vuonna 1994 TVL 122 §:n 1 momentissa tarkoitetuin tavoin. Ennakkotieto vuosille 1995 ja 1996.

TuloveroL 122 § 1 mom

TuloveroL 123 §