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KHO:1999:76 KI-generiert

Foundation tax deduction denied as its purpose was not supporting science and art.

Geschäftsnummer KHO:1999:76
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the appeal regarding the foundation's status as a recipient of tax-deductible donations. The court found that the foundation's primary activities focused on personnel status, education, and cooperation rather than supporting science and art. Consequently, the foundation did not meet the statutory requirements for tax-deductible donation recipients under the Income Tax Act.

Legislator-Regeste

KI-generiert

Tuloverolaki 57 §; Tuloveroasetus 2 §: A foundation is not considered to have the primary purpose of supporting science and art if its activities are mainly concerned with personnel status, education, and cooperation, thereby disqualifying it from tax-deductible donation recipient status.

Schlagwörter

KI-generiert
foundation tax status science and art support tax deductible donations income tax act primary purpose requirement Bildungsbedarf Erziehungsmassnahme Erziehungszulage

Zitierte Gesetzesbestimmungen

KI-generiert
Income Tax Act s. 57
Income Tax Act Decree s. 2
Tax Procedure Act s. 70
KI-generiert
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Fund purpose must align with foundation's statutes; separate assets do not exempt non-compliant activities.
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Volltext

Säätiötä, jonka toiminta muodostui pääasiallisesti opetus-, kasvatus- ja koulutusalojen henkilöstön aseman, koulutuksen ja yhteistoiminnan kehittämisestä, ei pidetty sellaisena säätiönä, jonka varsinaisena tarkoituksena on tieteen ja taiteen tukeminen. Säätiötä ei siten ollut nimettävä tuloverotuksessa vähennyskelpoisten rahalahjoitusten saajaksi.

Valittaminen lääninoikeuden päätöksestä nimeämisasiassa ei ollut valitusluvan varaista.

Tuloverolaki 57 §

Tuloveroasetus 2 §

Laki verotusmenettelystä 70 §