Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KHO:1998:20 Generato dall'IA

Tax loss deduction denied because company's business activity changed from manufacturing to leasing before tax year end.

Numero d'incarto KHO:1998:20
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 Supreme Administrative Court dismissed the company's request to deduct prior losses from the 1994 tax year despite a temporary loss deduction permit. The company claimed its manufacturing business continued as part of a multinational group, but the tax authority found its operations had shifted to leasing a building by spring 1995. The court ruled that the permit was invalid because the company's submitted information regarding business continuity did not match the actual change in activity.

Regesto Legislator

Generato dall'IA

Tuloverolain 122 § 2 momentti; The court held that a loss deduction permit is conditional upon the taxpayer's business activity continuing as described in the application, and a material change in the nature of the business invalidates the permit.

Parole chiave

Generato dall'IA
tax loss deduction business continuity manufacturing to leasing temporary loss permit tax year 1994 material change of activity Supreme Administrative Court rifiuti metallici

Disposizioni normative citate

Generato dall'IA
Tuloverolain 122 § 2 momentti
Generato dall'IA
kho-precedent_2013_109
Court allows deducting later losses against group aid despite earlier loss disallowed by ownership change.
kho-precedent_2006_53
Supreme Administrative Court allows loss deduction for a purchased dormant holding company under tax law exceptions.
admin_1995_northern-karelia-county__731
Court allows tax loss carryforward from dissolved partnership to partner's income for deduction.
admin_2021_vaasa__240
Administrative Court allows deduction of losses from merged companies under Finnish Income Tax Act provisions.
kho-precedent_2013_178
Supreme Administrative Court allows loss carryforward for mutual real estate company after ownership change due to continued operation needs.

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

Yhtiö oli 1.12.1994 hakenut tuloverolain 122 §:n 2 momentin mukaista lupaa saada vähentää verovuoden 1994 verotuksessa aikaisemmin vahvistettuja tappioita 30.12.1994 tapahtuvasta osakekaupasta huolimatta. Hakemuksen mukaan yhtiön toimialana oli varastokalusteiden ja muiden metallialan tuotteiden valmistus ja myynti ja toiminta tuli jatkumaan osana kansainvälistä monialakonsernia. Verohallitus antoi 10.3.1995 yhtiölle poikkeusluvan tappioiden vähentämiseen. Yhtiön toiminta oli kuitenkin keväällä 1995 tuotannollisen toiminnan siirryttyä samaan konserniin kuuluvalle toiselle yhtiölle muuttunut yhtiön omistaman kiinteistön vuokraukseksi. Vuoden 1994 verotusta toimitettaessa voitiin verohallituksen lainvoimaisen poikkeuslupapäätöksen estämättä jättää tappioita vähentämättä, kun yhtiön hakemuksessaan esittämät tiedot toiminnan jatkumisesta eivät vastanneet todellista tilannetta. Verovuosi_1994.

TuloveroL 122 § 2 mom