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KHO:1998:47 KI-generiert

Tax court dismisses income tax claim where creditor forgave debt before tax year, rendering debt worthless.

Geschäftsnummer KHO:1998:47
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 that the debt forgiveness constituted taxable business income for the 1994 tax year. The taxpayer argued that the cancellation of debts from 1987 to 1990 created income, but the court found the debt worthless at the time of forgiveness. Consequently, the court ruled that no taxable income arose because the creditor had no value in the debt when it was waived.

Legislator-Regeste

KI-generiert

ElinkVL 4 §; The cancellation of a debt before the tax year begins does not constitute taxable business income if the debt was worthless for the creditor at the time of forgiveness.

Schlagwörter

KI-generiert
business income taxation debt forgiveness worthless debt tax year determination creditor value income tax liability Supreme Administrative Court finanzieller Verlust

Zitierte Gesetzesbestimmungen

KI-generiert
ElinkVL 4 §

Zitierte Rechtsprechung

KI-generiert
KHO:1972-I-51
myös KHO:1972-I-51, KHO:1972-II-553 ja A:7.2.1994 T:412
KHO:1972-II-553
myös KHO:1972-I-51, KHO:1972-II-553 ja A:7.2.1994 T:412
A:7.2.1994 T:412
myös KHO:1972-I-51, KHO:1972-II-553 ja A:7.2.1994 T:412
KI-generiert
admin_2010_vaasa__74
Administrative court allows trust protection for taxpaying agent acting in good faith on official guidance, removing excessive interest.
kko-precedent_1997_206
Capital gains tax on 1994 assets deemed debt included in debt arrangement despite year-end calculation.
admin_2012_turku__735
Sale of third home by long-term residents deemed taxable business income, not tax-free main residence transfer.
kko-other_1997_4537
Tax on asset sale proceeds included in debt restructuring plan; court allows tax liability.
kko-other_1996_4416
Supreme Court dismisses appeal regarding consumer debt classification as reckless borrowing versus necessary living expenses.

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Volltext

Akordietu, jonka velallinen oli saanut siten, että velkoja oli luopunut ennen velallisen verovuoden 1994 alkua syntyneistä vuosilta 1987-1990 suorittamatta olleista ostosaatavistaan, ei ollut velallisen veronalaista elinkeinotuloa siltä osin kuin saatava luopumisen tapahtuessa oli velkojalle arvoton. Verovuosi_1994.

Ks. myös KHO:1972-I-51, KHO:1972-II-553 ja A:7.2.1994 T:412

ElinkVL 4 §

Vrt. Verohallituksen kirje 18.6.1993 nro 6161/1/40/93