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KHO:1999:32 Generato dall'IA

Transfer of telecom network not deemed permanent building serving real estate under capital gains tax law.

Numero d'incarto KHO:1999:32
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 the transfer of a telecommunications network did not constitute a permanent building serving real estate under the Capital Gains Tax Act. The court held that the network, owned by a telephone company, was not a structure permanently serving real estate as defined in Section 5, Paragraph 1, Subsection 3. Consequently, the buyer was not required to pay capital gains tax on the transaction.

Regesto Legislator

Generato dall'IA

Varainsiirtoverolain 5 § 1 mom 3 kohta; The transfer of a telecommunications network is not considered a permanent building serving real estate for capital gains tax purposes.

Parole chiave

Generato dall'IA
capital gains tax telecommunications network permanent building real estate transfer of assets tax liability Supreme Administrative Court fornitura di infrastrutture digitali

Disposizioni normative citate

Generato dall'IA
Varainsiirtoverolaki 5 § 1 mom 3 kohta
Varainsiirtoverolaki 5 § 1 mom 3 kohta
Generato dall'IA
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Tax authority's decision to form a forest partnership was dismissed as the registration was merely technical.

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Testo completo

Puhelinlaitoksen omistama tele-, matkaviestin-, kaapelitelevisio- ja dataverkon käsittävä siirtoverkosto ei ollut varainsiirtoverolain 5 § :n 1 momentin 3 kohdassa tarkoitettu kiinteistön käyttöä pysyvästi palveleva rakennelma, eikä verkoston ostaneen yhtiön niin ollen tullut suorittaa kaupan perusteella varainsiirtoveroa.

Varainsiirtoverolaki 5 § 1 mom 3 kohta