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KHO:1997:104 Generato dall'IA

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

Numero d'incarto KHO:1997:104
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
income tax deduction share sale loss dividend income economic loss taxable income Finnish tax law loss carryforward società d'investimento

Disposizioni normative citate

Generato dall'IA
ElinkVL 7 §
Generato dall'IA
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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Testo completo

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 §