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KHO:1999:57 KI-generiert

Euro currency conversion on 1.1.1999 deemed irreversible, making currency gains taxable in full for 1999.

Geschäftsnummer KHO:1999:57
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court ruled that currency gains realized when converting Finnish marks to euros on January 1, 1999, must be taxed entirely in the 1999 tax year. The taxpayer argued for spreading the gain over the remaining debt repayment period, but the court rejected this. The decision establishes that the irreversible conversion rate mandates immediate full taxation of the realized profit.

Legislator-Regeste

KI-generiert

Laki elinkeinotulon verottamisesta 19 §; The irreversible conversion of national currency to the euro on January 1, 1999, constitutes a realized capital gain that must be taxed in full within the corresponding tax year, prohibiting allocation over future repayment periods.

Schlagwörter

KI-generiert
Euro currency conversion Irreversible exchange rate Capital gain taxation Finnish mark to euro Tax year allocation Business income tax Realized profit Schutz des Euro

Zitierte Gesetzesbestimmungen

KI-generiert
Laki elinkeinotulon verottamisesta 19 §
Laki elinkeinotulon verottamisesta 19 §
KI-generiert
kho-precedent_2004_82
Preparation of tax assessment did not create bias for tax appeal board member under administrative procedure law.
kho-precedent_2003_19
Sale of own shares taxed as business income rather than tax-free capital investment by Supreme Administrative Court.
kho-precedent_2011_45
Supreme Administrative Court dismissed appeal on foreign tax credit calculation under Finnish Income Tax Act and tax treaty.
admin_2002_vaasa__11
Administrative Court allows tax adjustment for unreported foreign pension income under tax procedure law.
kho-precedent_1998_11
Currency fluctuation gains on USD to JPY swaps are not realized taxable income until the transaction is completed.

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Volltext

Euro on valuuttana korvannut Suomen markan 1.1.1999 alkaen peruuttamattomasti hyväksytyn muuntokurssin mukaisesti. Jos elinkeinotoimintaa harjoittavan verovelvollisen euroalueen valuutoissa olevien velkojen pääoma pienentyi Suomen markan ja muiden euroalueen kansallisten valuuttojen kiinnittyessä euroon, kurssivoiton on katsottava realisoituneen 1.1.1999 ja voitto on kokonaisuudessaan verovuoden 1999 veronalaista tuloa eikä voittoa voinut näin ollen jaksottaa velan jäljellä olevalle maksuajalle.

Laki elinkeinotulon verottamisesta 19 §