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Vaasan HAO 6.4.2004 04/0099/4 AI generated

Inheritance tax value overrides acquisition cost for inheritance gain calculation under Tax Act Section 47.

Case Number Vaasan HAO 6.4.2004 04/0099/4
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the appeal regarding the calculation of inheritance gains. The plaintiffs argued that the tax value used in inheritance tax should replace the acquisition cost for determining gains. The court held that Section 47 of the Income Tax Act explicitly mandates using the tax value from inheritance tax proceedings as the acquisition cost.

Legislator headnote

AI generated

Tuloverolain 47 §:n 1 momentin mukaan vastikkeetta saadun omaisuuden luovutusvoittoa laskettaessa hankintamenoksi katsotaan perintöverotuksessa käytetty verotusarvo: Kun omaisuutta on saatu perintöön, luovutusvoiton laskennassa on käytettävä perintöverotuksessa määritettyä verotusarvoa hankintamenona, ei alkuperäistä hankintahintaa.

Keywords

AI generated
inheritance tax value acquisition cost inheritance gain Income Tax Act tax value override

Cited Legislation

AI generated
Tuloverolain 47 § 1 momentti
AI generated
kho-precedent_1998_27
Inheritance management right value cannot reduce inheritance tax deduction but does not affect property acquisition cost for capital gains tax.
admin_1997_lapland-county__250
Inheritance management right value cannot reduce acquisition cost for taxable transfer gain.
kho-precedent_2014_82
Inadmissible: Inheritance tax applied once to gifted property; no consecutive succession for Article 17 exemption.
kho-precedent_2007_21
Supreme Administrative Court allows 50% deemed acquisition cost for pre-1989 property sale when inheritance value is lower.
admin_2015_helsinki__520
VAT refund claim dismissed as applicant failed to prove eligibility under Finnish VAT Act provisions.

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Full text

Valittajien perintöosuudet eivät olisi perintöverotuksessa nousseet verotettaviin määriin, vaikka vaatimus kuolinpesään kuuluneen kiinteistön arvon korottamisesta olisi hyväksytty. Tuloverolain 47 §:n 1 momentin mukaan vastikkeetta saadun omaisuuden luovutusvoittoa laskettaessa hankintamenoksi katsotaan perintöverotuksessa käytetty verotusarvo. Katsottiin, että valittajilla oli oikeussuojan tarve ja valitus tutkittiin.