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KHO:1997:69 Generato dall'IA

VAT deduction for credit loss reduced by debt restructuring agreement is allowed under Finnish VAT Act.

Numero d'incarto KHO:1997:69
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 company's claim to reduce the VAT-deductible credit loss by the amount removed from the receivable via a debt restructuring agreement. The company argued that the loss was mitigated by the restructuring, while the tax authority maintained the full loss remained deductible. The court ruled that the reduction in the receivable due to the agreement directly corresponded to the actual credit loss, permitting the proportional VAT deduction.

Regesto Legislator

Generato dall'IA

Arvonlisäverolaki 78 § 1 momentti 2 kohta; A company may reduce the VAT-deductible amount of a credit loss by the portion of the receivable eliminated through a debt restructuring agreement with the debtor.

Parole chiave

Generato dall'IA
value added tax credit loss deduction debt restructuring agreement VAT Act receivable reduction azione estimatoria garanzia del valore garanzia del venditore

Disposizioni normative citate

Generato dall'IA
Arvonlisäverolaki 78 § 1 momentti 2 kohta
Generato dall'IA
kko-precedent_2005_111
Court holds that a tax authority's claim for damages in a tax offense case remains valid despite a prior bankruptcy reorganization program. The court ruled that the reorganization program does not extinguish criminal liability or the duty to pay damages. The court decided that the reorganization program does not affect the tax authority's right to claim damages for unpaid taxes in a criminal offense case. The court determined that the reorganization program does not impact the tax authority's right to claim damages for unpaid taxes in a criminal offense case.
kko-precedent_1995_127
Finnish Supreme Court held that June 1993 turnover tax is not a reorganization debt despite prior payment timing.
admin_1998_uusimaa-county__549
Corporate debt forgiveness in insolvency proceedings is not taxable income under Finnish law.
kko-precedent_2005_110
Supreme Court allows limited partner to claim tax debt relief in company rehabilitation program under joint liability rules.
kko-precedent_1997_133
Supreme Court dismisses claim that debt is bankruptcy debt because lower court already ruled it as reorganization debt.

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Testo completo

Yhtiöllä oli oikeus vähentää verollisena ilmoitettua myyntiä koskevana luottotappiona määrä, joka oli yhtiön asiakkaan hyväksytyssä velkasaneerausohjelmassa leikattu yhtiön tuolta asiakkaalta olevasta myyntisaatavasta.

ArvonlisäveroL 78 § 1 mom 2 kohta