Legislator Giurisprudenza & Legislazione
KKO 1398/2000 Generato dall'IA

Supreme Court allows adding asset realization gains to debt restructuring payment plan under specific conditions.

Numero d'incarto KKO 1398/2000
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)

Sintesi Legislator

Generato dall'IA

The Supreme Court of Finland allowed the modification of a debt restructuring payment plan to include tax on asset realization gains as a debt. The applicant argued that the tax liability arising from the forced sale of assets should be treated as a restructuring debt, while the opposing party contended it was a separate tax obligation. The court ruled that under the relevant tax and restructuring laws, such gains can be incorporated into the payment plan if they meet the statutory criteria for restructuring debts.

Regesto Legislator

Generato dall'IA

Section 1 of the Debt Restructuring Act; Section 2 of the Income Tax Act: The court established that gains from asset realization resulting from a forced sale can be included in a debt restructuring payment plan as a restructuring debt if the conditions of the relevant statutes are met.

Parole chiave

Generato dall'IA
debt restructuring payment plan asset realization gains income tax liability forced sale of assets restructuring debt criteria beneficium excussionis realis esecuzione in via di realizzazione del pegno immobiliare differimento della realizzazione

Disposizioni normative citate

Generato dall'IA
Section 1 of the Debt Restructuring Act
Section 2 of the Income Tax Act

Giurisprudenza citata

Generato dall'IA
Generato dall'IA

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Testo completo

Kysymys siitä, voidaanko maksuohjelmaa muuttaa siten, että ohjelman mukaisesta omaisuuden realisoinnista aiheutunut luovutusvoittovero sisällytetään maksuohjelmaan velkajärjestelyn piiriin kuuluvana velkana. Ks. KKO:2000:79