Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KHO:1997:4 Generato dall'IA

Court held that debt restructuring and new debt certificates do not trigger stamp duty under the Stamp Duty Act.

Numero d'incarto KHO:1997:4
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 tax authority's decision to exempt debt restructuring activities from stamp duty. The court found that modifying interest rates and repayment terms, along with issuing new debt certificates, did not alter the fundamental debt relationship. Consequently, the issuance of these new certificates was not considered a taxable transfer of debt rights under the Stamp Duty Act.

Regesto Legislator

Generato dall'IA

LeimaveroL 47 §; YrityssaneerausL 65 §, 66 §: The issuance of new debt certificates resulting from a court-approved debt restructuring plan, which merely modifies terms without changing the underlying debt relationship, does not constitute a taxable transfer of debt rights under the Stamp Duty Act.

Parole chiave

Generato dall'IA
debt restructuring stamp duty exemption debt certificate issuance fundamental debt relationship taxable transfer of rights rinascita della qualità d'assicurato rinnovo dell'autorizzazione mutamento delle condizioni finanziarie

Disposizioni normative citate

Generato dall'IA
LeimaveroL 47 §
YrityssaneerausL 65 §
YrityssaneerausL 66 §
Generato dall'IA
kko-precedent_2003_73
Supreme Court allows creditor's conversion right in insolvency plan despite debt cancellation due to lack of statutory basis.
ECLI:FI:KHO:2022:107
Court holds debt write-down in bankruptcy plan is not a capital loss deduction under tax law.
kho-precedent_1997_13
Court holds that restructuring loan terms and issuing a new note does not trigger stamp duty under Finnish law.
kko-precedent_1997_133
Supreme Court dismisses claim that debt is bankruptcy debt because lower court already ruled it as reorganization debt.
ECLI:FI:KHO:2022:108
Finnish Supreme Administrative Court allows debt loss deduction as final value reduction under tax law.

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

Yhtiölle käräjäoikeudessa vahvistetun velkasaneerausohjelman mukaisesti osa sen lainoista vakautettiin pääomaehtoisiksi lainoiksi. Lainat muutettiin vakautetuiksi lainoiksi muuttamalla saneerausmenettelyssä mukana olevilta velkojilta aiemmin olleiden velkojen korko- ja takaisinmaksuehtoja. Vakautetuista lainoista laadittiin näiden saneerausohjelmassa vahvistettujen ehtojen mukaiset velkakirjat. Jos saneerausohjelma myöhemmin raukeaisi tai yhtiö joutuisi konkurssiin, velkojilla olisi yrityksen saneerauksesta annetun lain 65-66 §:n säännösten mukaisesti samanlainen oikeus suoritukseen saneerausvelasta kuin jos ohjelmaa ei olisi vahvistettu.

Velkojen korkosidonnaisuuden ja takaisinmaksuehtojen muuttaminen sekä uusien velkakirjojen kirjoittaminen eivät muuttaneet perusvelkasuhdetta eikä velkakirjojen vaihtaminen edellä mainituista syistä uusiin ollut sellainen velkakirjan antaminen luottolaitokselle, että myös uudet velkakirjat olisi ollut leimaverolain 47 §:n mukaisesti leimattava. Ennakkotieto ajaksi 1.1.1995-31.12.1996.

LeimaveroL 47 §

YrityssaneerausL 65 §

YrityssaneerausL 66 §