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KKO 969/2000 KI-generiert

Starting a debt arrangement interrupts the limitation period for a commanditee's tax liability towards the general partner.

Geschäftsnummer KKO 969/2000
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court ruled that initiating a debt arrangement interrupts the limitation period for tax debts owed by a general partner of a limited partnership. The plaintiff argued that the debt arrangement halted the statute of limitations, while the tax authority contended otherwise. The court held that the procedural act of starting the arrangement legally interrupts the time limit for enforcement against the individual partner.

Legislator-Regeste

KI-generiert

s. 10 of the Limitation of Actions Act; s. 10 of the Limitation of Actions Act: The commencement of a debt arrangement procedure interrupts the limitation period for claims against a general partner of a limited partnership.

Schlagwörter

KI-generiert
debt arrangement procedure limitation period interruption commanditee liability tax debt enforcement limited partnership law Verwirkung im Handelsrecht Erhaltung des Vorsorgeschutzes Verpfründungsvertrag

Zitierte Gesetzesbestimmungen

KI-generiert
s. 10 of the Limitation of Actions Act
KI-generiert
kko-precedent_1997_184
Supreme Court allows bank claim against debtor in debt arrangement, ruling debt arrangement interrupts bill of exchange statute of limitations.
kko-other_1998_4010
Supreme Court held that tax debts are excluded from bankruptcy proceedings and do not require suspension.
kko-other_2006_2986
Private business restructuring claim dismissed as it constituted continuation of prior open company business.
kko-precedent_2014_52
Supreme Court allows debt restructuring despite debt accumulation barrier due to significant hardship and lack of fault.
admin_1990_northern-karelia-county__884
Sibling's ten-year care of deceased brother qualifies for inheritance tax deduction under Finnish law.

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Volltext

Kysymys siitä, oliko velkajärjestelyn aloittaminen keskeyttänyt kommandiittiyhtiön verovelan vanhentumisen siitä yhtiömiesasemansa perusteella vastuussa olevaan yhtiömieheen nähden.