Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KHO:1997:137 Generato dall'IA

Inheritance tax exemption denied when asset sale price was 80% of market value exceeding 75% threshold.

Numero d'incarto KHO:1997:137
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 appeal regarding the application of inheritance tax exemption rules. The father sold the farm to his son at 80% of the market value, which exceeded the 75% threshold for the special private use exemption under the Farm Business Income Tax Act. The court ruled that because the value of machinery, equipment, and livestock exceeded three-quarters of the market value, the specific exemption provisions could not be applied to this transaction.

Regesto Legislator

Generato dall'IA

MaatVL 4 § 3 mom; The special private use exemption for farm business income tax does not apply when the sale price exceeds 75% of the market value and the value of machinery and livestock exceeds three-quarters of the total market value.

Parole chiave

Generato dall'IA
farm business income tax private use exemption market value threshold inheritance tax asset sale valuation machinery and livestock Supreme Administrative Court restrizioni basate sui prezzi

Disposizioni normative citate

Generato dall'IA
MaatVL 4 § 3 mom
Generato dall'IA
kho-precedent_1997_41
Supreme Administrative Court dismissed tax appeal regarding inheritance tax exemption for spouse under Finnish law.
kho-precedent_1998_73
Supreme Administrative Court dismissed appeal regarding tax assessment where administrative procedure law was not violated.
kho-precedent_2004_19
Finnish Supreme Administrative Court allows company to avoid tax on distributed profits due to negative equity.
kho-precedent_2010_66
Supreme Administrative Court dismissed tax appeal regarding share transfer gain where debt conversion loss is not deductible.
kho-precedent_1999_30
Supreme Administrative Court allows deduction for heavy trailer guarantees under Income Tax Act Section 47(1).

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Isä myi pojalleen maatilan kauppahinnasta, joka oli 80 prosenttia tilan käyvästä arvosta. Maatilatalouden tuloverolain 4 §:n 3 momentin yksityiskäyttöönottoa koskevia säännöksiä ei sovellettu, koska koneiden ja kaluston sekä kotieläinten arvo oli enemmän kuin 3/4 käyvästä arvosta. Verovuosi_1994.

MaatVL 4 § 3 mom