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KHO:1997:17 Generato dall'IA

Supreme Administrative Court dismissed tax loss carryforward claim due to insufficient shareholding post-merger.

Numero d'incarto KHO:1997:17
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 carry forward corporate losses from the merged entity AB Oy. The court found that after the combination merger, the original shareholders of A Oy held less than half of AB Oy's shares, triggering a specific statutory limitation. Consequently, the merged company lacked the right to utilize losses, deductions, and tax surpluses previously approved for C Oy.

Regesto Legislator

Generato dall'IA

Tuloverolaki 123 § 2 momentti; Yhtiöverolain hyvityksestä 5a § 4 momentti ja 10 § 2 momentti: When a company's shareholding drops below 50% following a merger, the right to utilize pre-existing tax losses and surpluses is lost.

Parole chiave

Generato dall'IA
tax loss carryforward combination merger shareholding threshold corporate tax liability loss utilization restriction fusione sospensione del diritto di voto in una società quota di comproprietà

Disposizioni normative citate

Generato dall'IA
Tuloverolaki 123 § 2 momentti
Yhtiöverolain hyvityksestä 5a § 4 momentti
Yhtiöverolain hyvityksestä 10 § 2 momentti
Generato dall'IA
kho-precedent_2004_59
Supreme Administrative Court dismisses appeal where majority share change in wholly owned subsidiary prevents loss carryforward transfer.
kho-precedent_2017_8
Supreme Administrative Court allows tax loss carryforward in full upon corporate split despite single business source.
admin_2015_turku__294
Administrative court allows loss carryforward despite pre-merger partnership form, applying continuity principle.
kho-precedent_2014_151
Supreme Administrative Court allows tax assessment by including spouse's cash payment in share exchange analysis.
kho-precedent_2013_126
Supreme Administrative Court allows loss carryforward in merger where business reasons outweigh tax avoidance under Finnish tax law.

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Testo completo

A Oy:n ja B Oy:n kombinaatiofuusiossa muodostetun AB Oy:n osakkeista tuli C Oy:n koko osakekannan omistaneen A Oy:n osakkeenomistajien osuudeksi alle puolet. AB Oy:llä, johon C Oy aiottiin fuusioida, ei ollut oikeutta käyttää C Oy:lle vahvistettuja tappioita, hyvityksiä ja veroylijäämiä.

Äänestys 3-2.

Ennakkotieto verovuosille 1996 ja 1997.

TuloveroL 123 § 2 mom (1734/95)

L yhtiöveron hyvityksestä 5a § 4 mom

L yhtiöveron hyvityksestä 10 § 2 mom (1735/95)