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KHO:1997:137 KI-generiert

Inheritance tax exemption denied when asset sale price was 80% of market value exceeding 75% threshold.

Geschäftsnummer KHO:1997:137
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the appeal regarding the application of inheritance tax exemption rules. The father sold the farm to his son at 80% of the market value, which exceeded the 75% threshold for the special private use exemption under the Farm Business Income Tax Act. The court ruled that because the value of machinery, equipment, and livestock exceeded three-quarters of the market value, the specific exemption provisions could not be applied to this transaction.

Legislator-Regeste

KI-generiert

MaatVL 4 § 3 mom; The special private use exemption for farm business income tax does not apply when the sale price exceeds 75% of the market value and the value of machinery and livestock exceeds three-quarters of the total market value.

Schlagwörter

KI-generiert
farm business income tax private use exemption market value threshold inheritance tax asset sale valuation machinery and livestock Supreme Administrative Court Auf Preisen beruhende Beschränkungen

Zitierte Gesetzesbestimmungen

KI-generiert
MaatVL 4 § 3 mom
KI-generiert
kho-precedent_1997_41
Supreme Administrative Court dismissed tax appeal regarding inheritance tax exemption for spouse under Finnish law.
kho-precedent_1998_73
Supreme Administrative Court dismissed appeal regarding tax assessment where administrative procedure law was not violated.
kho-precedent_2004_19
Finnish Supreme Administrative Court allows company to avoid tax on distributed profits due to negative equity.
kho-precedent_2010_66
Supreme Administrative Court dismissed tax appeal regarding share transfer gain where debt conversion loss is not deductible.
kho-precedent_1999_30
Supreme Administrative Court allows deduction for heavy trailer guarantees under Income Tax Act Section 47(1).

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Volltext

Isä myi pojalleen maatilan kauppahinnasta, joka oli 80 prosenttia tilan käyvästä arvosta. Maatilatalouden tuloverolain 4 §:n 3 momentin yksityiskäyttöönottoa koskevia säännöksiä ei sovellettu, koska koneiden ja kaluston sekä kotieläinten arvo oli enemmän kuin 3/4 käyvästä arvosta. Verovuosi_1994.

MaatVL 4 § 3 mom