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KHO:1998:71 KI-generiert

Shareholder denied hidden dividend due to lack of statutory disclosure procedure for dormant company assets.

Geschäftsnummer KHO:1998:71
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the shareholder's claim for a hidden dividend regarding assets held in a dormant company's bank account. The court found that the assets were distributed without the mandatory disclosure procedure required by the Companies Act, which is a prerequisite for recognizing a hidden dividend under the Income Tax Act. Consequently, the tax authority's refusal to grant the hidden dividend status was upheld as legally correct.

Legislator-Regeste

KI-generiert

Verotuslain 57 § 2 momentti; Osakeyhtiölain selvitysmenettely: A hidden dividend under the Income Tax Act is not recognized if the underlying asset distribution from a dormant company was made without complying with the mandatory disclosure procedure of the Companies Act.

Schlagwörter

KI-generiert
hidden dividend dormant company disclosure procedure tax liability asset distribution shareholder claim Companies Act betrügerischer Konkurs

Zitierte Gesetzesbestimmungen

KI-generiert
Verotuslaki 57 § 2 momentti
Osakeyhtiölaki
KI-generiert
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Administrative court held a purchased limited partnership not dissolved for tax purposes when an outsider continues business alone.
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Finnish Supreme Administrative Court ruled MBA costs are business expenses, not salary, exempting employer from advance tax withholding.
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Tax court rules that a savings bank changing to a foundation during a business transfer is not dissolved for tax purposes under section 24 of the Income Tax Act.
kko-other_2002_3264
Supreme Court dismisses appeal regarding tax evasion charge under specific criminal law provision.
kho-precedent_2004_82
Preparation of tax assessment did not create bias for tax appeal board member under administrative procedure law.

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Volltext

Osakeyhtiön osakas ei saanut verotuslain 57 §:n 2 momentissa tarkoitettua peiteltyä osinkoa, kun noin kymmenen vuotta aiemmin toimintansa lopettaneen ja velattoman osakeyhtiön pankkitilillä olleet varat jaettiin osakeyhtiölaissa säädettyä selvitysmenettelyä tekemättä. Verovuosi 1995. Äänestys 4-1.