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KHO:1997:104 KI-generiert

Finnish Supreme Administrative Court dismissed tax loss deduction when share sale price was lower than dividend income.

Geschäftsnummer KHO:1997:104
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the taxpayer's claim to deduct a loss from the sale of shares. The court found that because the sale price was lower than the dividend income received from the same companies, the loss was not deductible under the Income Tax Act. The court ruled that the loss was effectively a return of the dividend income, not a genuine economic loss, and thus could not be offset against other income.

Legislator-Regeste

KI-generiert

ElinkVL 7 §; A loss from the sale of shares is not deductible if the sale price is lower than the dividend income received from the same companies, as the loss is deemed to be a return of the dividend rather than a genuine economic loss.

Schlagwörter

KI-generiert
income tax deduction share sale loss dividend income economic loss taxable income Finnish tax law loss carryforward Kapitalanlagegesellschaft

Zitierte Gesetzesbestimmungen

KI-generiert
ElinkVL 7 §
KI-generiert
admin_1996_vaasa-county__203
Court ruled that stock purchases of investment companies are capital gains, not business income, under Finnish tax law.
kho-precedent_2011_103
Supreme Administrative Court dismisses appeal regarding hidden dividend rules for cooperative member pricing.
admin_1999_uusimaa-county__598
Administrative court dismissed tax refund claim where dividend distribution was deemed concealed rather than real.
kho-precedent_2015_135
Parent company denied VAT deduction for acquisition services due to lack of taxable activity status at the time.
kho-precedent_1997_101
Supreme Administrative Court reduced taxable income by 20% for tax evasion disguised as share sale.

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Volltext

A Oy oli verovuonna ostanut kahden taseyhtiön osakekannat, nostanut taseyhtiöistä osinkoina 24.400.000 markkaa ja myynyt osakkeet edelleen 33.667.000 markkaa osakkeiden ostohintaa pienemmällä hinnalla. Verotuksen oikaisulautakunta katsoi myyntitappiosta vähennyskelvottomaksi osinkoja vastaavan osuuden ja lisäsi 24.400.000 markan määrän A Oy:n tuloon elinkeinotulon verottamisesta annetun lain 7 §:n perusteella.

Äänestys 5-3.

ElinkVL 7 §