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KHO:1998:30 Generato dall'IA

Corporate loss offsets partnership income from silent partner shares as same source income.

Numero d'incarto KHO:1998:30
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 deduction of a corporation's business loss against income received from a silent partner's shares in a limited partnership. The corporation reported a loss of 26.8 million marks while receiving 1.6 million marks in taxable income from the partnership. The court ruled that since both amounts originated from the same business activity, the loss could legally offset the partnership income.

Regesto Legislator

Generato dall'IA

Tuloverolaki 16 §; 30 §: Income derived from a silent partner's shares in a limited partnership constitutes income from the same source as the corporation's own business operations, permitting the offset of business losses against such partnership income.

Parole chiave

Generato dall'IA
corporate business loss limited partnership income silent partner shares same source income tax loss offset Tuloverolaki 16 Tuloverolaki 30 dissipazione dei beni

Disposizioni normative citate

Generato dall'IA
Tuloverolaki 16 §
Tuloverolaki 16 § ja 30 §
Tuloverolaki 30 §
Generato dall'IA
kho-precedent_1998_12
Supreme Administrative Court allowed tax deduction for share loss by permitting application of income tax law section 56.
kho-precedent_1997_104
Finnish Supreme Administrative Court dismissed tax loss deduction when share sale price was lower than dividend income.
admin_1996_vaasa-county__203
Court ruled that stock purchases of investment companies are capital gains, not business income, under Finnish tax law.
admin_1987_hame-county__28
Administrative court dismissed tax deduction claim for interest on capital share in a pass-through partnership.
admin_1992_lapland-county__1235
Court allows deduction of silent partner's income share from individual tax return without adjusting company income.

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Testo completo

Osakeyhtiön käyttöomaisuuteen kuului kommandiittiyhtiön äänettömän yhtiömiehen osuuksia. Kommandiittiyhtiölle vahvistetusta tulosta jaettiin verotettavaksi osakeyhtiön tulona 1 606 117 markkaa. Osakeyhtiölle vahvistettiin sen omasta elinkeinotoiminnasta 26 873 808 markan tappio. Korkein hallinto-oikeus katsoi, että yhteisölle elinkeinoyhtymän osakkaana jaettu tulo-osuus oli yhteisön oman elinkeinotoiminnan kanssa saman tuolähteen tuloa niin, että yhteisön oman elinkeinotoiminnan tappio voitiin vähentää sille jaetusta elinkeinoyhtymän tulo-osuudesta. Verovuosi 1993.

Tuloverolaki 16 § ja 30 §