Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KHO:1997:85 Generato dall'IA

Cooperative member's forest income taxed under farmland tax law excluded from profit distribution.

Numero d'incarto KHO:1997:85
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 claim that a cooperative member's forest income was subject to farmland tax law rather than agricultural income tax. The member argued that profit distributions based on timber purchases should be taxed under agricultural income tax, but the court found the income fell within the farmland tax scope. Consequently, the court ruled that the specific profit distribution method did not alter the statutory classification of the income.

Regesto Legislator

Generato dall'IA

Maatilatalouden tuloverolain 11 §; Osuuskunnan jäsenen metsätalous, joka kuului pinta-alaverotuksen piiriin, ei ole verotettava maatilatalouden tuloverolain mukaisesti, vaikka ylijäämäpalautus perustuisi puutavaramäärän raha-arvoon.

Parole chiave

Generato dall'IA
farmland tax law cooperative member forest income profit distribution agricultural income tax tax classification Supreme Administrative Court contributo per rimboschimento compensativo

Disposizioni normative citate

Generato dall'IA
Maatilatalouden tuloverolain 11 §
Generato dall'IA
kho-precedent_1997_80
Shareholder's forest income taxed under s. 43 Tax Act deemed capital income upon surplus distribution.
admin_1996_northern-karelia-county__99
County court overturned tax board decision, holding that filling the tax return constitutes a valid election for area-based forestry tax.
admin_1998_northern-karelia-county__116
Tax court allows forest owner to deduct travel costs as additional living expenses under Income Tax Act.
admin_1996_kuopio-county__1203
Forest tax election binds successor; no taxable gain from partition; tax based on net farm income.
admin_1989_central-finland-county__257
Court dismissed tax deduction for timber from own forest as no real expenditure occurred for construction.

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

Osuuskunnan jäsenen metsätalous kuului pinta-alaverotuksen piiriin ja verotettiin maatilatalouden tuloverolain 11 §:n mukaisesti osuuskunta suunnitteli sääntöjensä mukaista ylijäämäpalautusta niin, että jako toimitettaisiin sen puutavaramäärän raha-arvon mukaisesti, jonka osuuskunta on tilivuonna jäseniltä ostanut. Ylijäämäpalautuksen katsottiin sisältyvän jäsenen pinta-alaperusteisen metsäverotuksen tuottoon. Ennakkoratkaisu vuosille 1996 ja 1997.

Äänestys 4-1.

MaatVL 11 §