Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KHO:1997:88 Generato dall'IA

Transfer of assets at market value does not constitute a business transfer under Finnish tax law.

Numero d'incarto KHO:1997:88
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court ruled that transferring assets at their market value to a new company does not qualify as a business transfer under the Income Tax Act. The court held that such transfers are taxable events where the transfer price equals the market value, rather than a tax-deferred business transfer. Consequently, the new company was denied refunds of stamp duties paid on the transfer documents.

Regesto Legislator

Generato dall'IA

ElinkVL 52 d §; The transfer of assets at market value to a newly established company does not constitute a business transfer under the Income Tax Act, thereby precluding the refund of stamp duties paid on the transfer documents.

Parole chiave

Generato dall'IA
business transfer definition market value transfer stamp duty refund income tax act asset transfer taxation valore venale movimento di capitali sostanza mobiliare

Disposizioni normative citate

Generato dall'IA
ElinkVL 52 § 1 mom
ElinkVL 52 d §
LeimaveroL 97 b §
Generato dall'IA
kho-precedent_2012_24
Finnish Supreme Administrative Court allows business transfer principles to apply to corporate income tax companies via EU law.
admin_2015_turku__67
Administrative Court upheld tax ruling that business transfer rules apply to electricity transfer operations despite minority dissent.
kho-precedent_2015_43
Supreme Administrative Court dismissed appeal regarding deduction of goodwill from business transfer under Finnish Income Tax Act.
kho-precedent_2014_184
Court quashed tax authority's ruling on municipal port business transfer as a taxable business transfer under Act 52d.1.1.
kho-precedent_2015_155
Supreme Administrative Court allows business transfer under tax law despite single property transfer due to significant rental income.

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Jos verovelvollisena oleva yhteisö siirtää apporttiluovutuksena perustettavalle yhtiölle omaisuuseriä niiden käypiä arvoja vastaavista kirjanpitoarvoista siten, että yhteisön verotuksessa veronalaiseksi luovutushinnaksi katsotaan nämä käyvät arvot eikä verotuksessa poistamatta olevia hankintamenon osia, kysymyksessä ei ole elinkeinotulon verottamisesta annetun lain 52 d §:ssä tarkoitettu liiketoimintasiirto. Jos omaisuutta siirretään osittain edellä tarkoitetulla tavalla ja osittain lain 52 d §:ssä säädetyin arvoin, kysymyksessä ei tällöinkään ole mainitussa säännöksessä tarkoitettu liiketoimintasiirto. Perustettavalla yhtiöllä ei tällöin ole oikeutta saada takaisin kiinteistöjen luovutuskirjoista, kaupungissa olevien vuokratonttien ja niillä olevien rakennusten luovutuskirjoista sekä arvopapereiden luovutuksista suorittamiaan leimaveroja. Ennakkotieto vuosille 1996 ja 1997 sekä ajalle 1.1.-31.12.1996.

ElinkVL 52 § 1 mom

ElinkVL 52 d §

LeimaveroL 97 b §