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VakO 9.5.2001/2353:2000 Generato dall'IA

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

Numero d'incarto VakO 9.5.2001/2353:2000
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
minority shareholding undistributed profits family income tax majority ownership corporate profits attribution azienda agricola difetto di legittimazione dell'azionista cattiva gestione

Disposizioni normative citate

Generato dall'IA
Section 10 of the Income Tax Act
Generato dall'IA
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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Testo completo

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