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KHO:1999:28 Generato dall'IA

Court allows interest capitalization to be taxed in the year of capitalization under Income Tax Act.

Numero d'incarto KHO:1999:28
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 allowed the tax authority's assessment that interest capitalization in 1995 should be taxed in the 1995 tax year. The parents argued that interest paid in 1995 was income for that year, while the tax authority contended the capitalization date determined the tax year. The court ruled that the legal effect of capitalizing interest occurs on the date of the agreement, making it taxable income in that specific year.

Regesto Legislator

Generato dall'IA

Tuloverolain 110 § 1 momentti; interest capitalization is taxed in the year the capitalization agreement is made, not the year the interest was originally due.

Parole chiave

Generato dall'IA
interest capitalization tax year determination income tax liability capitalization agreement income recognition timing rendita per genitori decorrenza del diritto alla rendita età del minore

Disposizioni normative citate

Generato dall'IA
Tuloverolain 110 § 1 momentti
Generato dall'IA
admin_1997_uusimaa-county__1087
Court dismissed tax deduction claim for non-deductible mortgage interest under Finnish Tax Act provisions.
admin_1986_mikkeli-county__831
Administrative court allows mortgage interest deduction post-divorce when property division is pending.
admin_1992_uusimaa-county__488
Court holds source tax applies to interest even if borrower repaid interest to bank.
kho-precedent_1998_33
Supreme Administrative Court dismissed tax claim for interest rate increase due to subsequent law change.
admin_1988_uusimaa-county__951
Court allows interest capitalization as taxable income and capital assets under Finnish Tax Law.

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Testo completo

Vanhempien vuonna 1991 lapselleen ja tämän puolisolle antamasta lainasta oli sovittu maksettavaksi Suomen Pankin peruskorkoa vastaava korko, joka oli lainaehtojen mukaan maksettava viimeistään lainan erääntymispäivänä. Velkojien ja velallisten kesken oli 31.12.1995 sovittu, että 146 700 markan pääomalle suoritettava korko 24 699 markkaa ajalta 1.1.1993-31.12.1995 lisätään lainan pääomaan ja että uusi lainapääoma 31.12.1995 oli 171 399 markkaa. Katsottiin, että korko oli suoritettu 31.12.1995 ja että korko oli siten verotettava vanhempien verovuoden 1995 tuloina. Verovuosi 1995. Äänestys 3-2.

Tuloverolaki 110 § 1 mom