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KHO:1997:136 Generato dall'IA

Shareholder tax credit allowed despite transfer price tax rules when company distributed all profits.

Numero d'incarto KHO:1997:136
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court allowed the taxpayer's claim for corporate tax credit based on dividends received from a balance-sheet company. The taxpayer argued that since the company distributed nearly all distributable profits and paid the corresponding income tax, the credit should apply regardless of the tax rules governing the transfer price. The court ruled that the statutory conditions for the tax credit were met because the company had actually distributed the profits, making the specific transfer price provisions inapplicable to the credit claim.

Regesto Legislator

Generato dall'IA

L yhtiöveron hyvityksestä 4 §; L yhtiöveron hyvityksestä 5 §: The right to a corporate tax credit arises from the actual distribution of profits by the company, and the rules governing the transfer price do not preclude this credit when the company has distributed its distributable profits.

Parole chiave

Generato dall'IA
corporate tax credit balance sheet company dividend distribution transfer price rules income tax payment tax credit eligibility profit distribution società ad economia mista

Disposizioni normative citate

Generato dall'IA
L yhtiöveron hyvityksestä 4 §
L yhtiöveron hyvityksestä 4 §
L yhtiöveron hyvityksestä 5 §
L yhtiöveron hyvityksestä 5 §
verotuslain 56 §
verotuslain 57 §
Generato dall'IA
admin_1999_uusimaa-county__598
Administrative court dismissed tax refund claim where dividend distribution was deemed concealed rather than real.
admin_2017_eastern-finland__109
Administrative court dismissed appeal; timber company not deemed real estate company for transfer tax purposes.
kho-precedent_2011_2
Supreme Administrative Court allows application of tax-neutral merger rules to cross-holding merger without direct payment to acquirer. Verdict: allowed
kho-precedent_2016_218
Finnish court dismisses tax appeal when preferential dividend rules cannot apply to dividends taxed as labor contribution income.
kho-precedent_2010_9
Supreme Administrative Court dismissed appeal; share transfer alone does not constitute business unit for tax purposes.

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Testo completo

A Oy oli ostanut B:ltä niin kutsutuksi taseyhtiöksi muodostetun osakeyhtiön osakkeista 70 %. Taseyhtiö oli jakanut osakkeenomistajilleen osinkoina lähes kaikki jakokelpoiset varansa ja suorittanut sille osingonjaon perusteella määrätyn tuloveron. Tämän vuoksi ja kun kysymyksessä olevassa osingonjaossa oli noudatettu osakeyhtiölain säännöksiä, A Oy:llä oli taseyhtiöltä saamansa osingon perusteella oikeus yhtiöveron hyvitykseen siitä huolimatta, että B:n osakkeista saamaan luovutushintaan sovellettiin verotuslain 56 ja 57 §:n säännöksiä. Verovuosi_1991.

Äänestys 5+1-1-1.

L yhtiöveron hyvityksestä 4 §

L yhtiöveron hyvityksestä 5 §