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KHO:1999:41 Generato dall'IA

Convertible loan without profit participation is not a taxable security under Finnish transfer tax law.

Numero d'incarto KHO:1999:41
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 a specific convertible loan was not a taxable security under the Transfer Tax Act. The court determined that because the loan's interest was fixed and did not depend on the issuer's profits or dividends, it lacked the essential characteristics of a security. Consequently, the transfer of this loan did not trigger transfer tax obligations.

Regesto Legislator

Generato dall'IA

Varainsiirtoverolain 17 §; The court established that a convertible loan is not a taxable security if its interest rate is fixed and independent of the issuer's financial results or dividend payments.

Parole chiave

Generato dall'IA
transfer tax convertible loan taxable security fixed interest profit participation vaglia cambiario sistema informale di trasferimento di fondi capacità di obbligarsi in via cambiaria

Disposizioni normative citate

Generato dall'IA
Varainsiirtoverolaki 17 §
Varainsiirtoverolaki 17 §
Generato dall'IA
admin_1991_mikkeli-county__599
Court held that a new loan agreement replacing an old one constitutes a new debt instrument requiring fresh stamp duty.
admin_2000_turku__540
Administrative court orders tax authority to refund stamp duty where land transferor was not legally required to register title.
admin_2018_hameenlinna__592
Tax court allows deduction of rental income from a company owned by the taxpayer under specific conditions.
kho-precedent_2016_103
Court allows tax treatment of SVOP fund distribution as transfer under Income Tax Act 45a §.
kko-other_2011_2910
Supreme Court dismissed appeal regarding exchange right in convertible bond and restructuring plan interpretation.

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Testo completo

Vaihtovelkakirjalaina, jonka haltijalla oli oikeus vaihtaa laina liikkeeseenlaskijan osakkeisiin ja jonka korko ei määräytynyt liikkeeseenlaskijan toiminnan tuloksen tai osingon suuruuden mukaan ja joka ei oikeuttanut osallisuuteen vuosivoitosta tai ylijäämästä, ei ollut varainsiirtoverolain 17 §:ssä tarkoitettu arvopaperi, jonka luovutuksesta olisi tullut suorittaa varainsiirtoveroa. Ennakkoratkaisu.

Varainsiirtoverolaki 17 §