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KHO:2000:56 Generato dall'IA

Court allows tax deduction for dairy quota transfer as part of farm sale consideration.

Numero d'incarto KHO:2000:56
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 taxpayer's claim for a tax deduction regarding the transfer of dairy quotas. The parties sold their farm shares to a buyer's spouse, with the purchase price allocated across various assets including the dairy quota, which was deemed part of the consideration. The court ruled that the transfer of the quota constituted a compensable transaction, permitting the deduction under the Agricultural Income Tax Act.

Regesto Legislator

Generato dall'IA

Maatilatalouden tuloverolaki 4 § 1 mom.; The transfer of a dairy quota in connection with the sale of a farm constitutes a compensable transaction, allowing a tax deduction for the value of the quota.

Parole chiave

Generato dall'IA
agricultural income tax dairy quota transfer farm sale consideration tax deduction eligibility compensable transaction sistema di ripartizione metodo del minimo esistenziale con ripartizione dell'eccedenza sovvenzioni all'esportazione

Disposizioni normative citate

Generato dall'IA
Maatilatalouden tuloverolaki 4 § 1 mom.
Maatilatalouden tuloverolaki 4 § 1 mom.

Giurisprudenza citata

Generato dall'IA
KHO 1997:138
Supreme Administrative Court dismissed appeal against administrative decision regarding property rights under MaatVL 4 § 3.
Generato dall'IA
kho-precedent_2014_185
Milk quota counts at full value; livestock counts at 40% value for inheritance tax relief.
kho-precedent_2010_25
Court rejects tax exemption for farm land sale when seller stopped farming over a decade prior.
kho-precedent_1998_73
Supreme Administrative Court dismissed appeal regarding tax assessment where administrative procedure law was not violated.
kho-precedent_2010_66
Supreme Administrative Court dismissed tax appeal regarding share transfer gain where debt conversion loss is not deductible.
admin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.

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Testo completo

Puolisot olivat myyneet osuutensa maatilasta pojalleen ja tämän puolisolle sukupolvenvaihdoskaupalla, johon sisältyi maatilan eloton ja elollinen irtaimisto. Kauppahinta oli kauppakirjassa jaettu maatalousmaan, metsän, rakennuspaikan, salaojien, asuinrakennuksen, maatalousrakennusten sekä maatalouskoneiden ja -kaluston kesken. Kauppakirjassa oli lisäksi myyjien ilmoitus siitä, että kauppaa seurasi heidän osuutensa maitokiintiöstä ja että kiintiö oli muodostunut heille alkuperäisessä kiintiöjaossa. Meijerimaidon viitemäärän eli maitokiintiön luovutus katsottiin vastikkeelliseksi luovutukseksi. Verovuosi 1995. Äänestys 3-2.

Maatilatalouden tuloverolaki 4 § 1 mom.

Ks. myös KHO 1997:138