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KHO:1999:16 Generato dall'IA

Court rules compensation for lost rental income is taxable in the year paid, not spread over future years.

Numero d'incarto KHO:1999:16
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 ruled that compensation for lost rental income must be taxed in the year of payment rather than allocated across future years. The court found that the agreement required A Oy to pay X Oy a lump sum for losses between 1998 and 2006, which was not calculated based on time passage. Consequently, the court determined the compensation constituted income for the specific tax year in which the payment was made.

Regesto Legislator

Generato dall'IA

Laki elinkeinotulon verottamisesta 19 § 1 mom; 20 §: Compensation for lost rental income is taxable in the year of payment, not allocated across future years based on time passage.

Parole chiave

Generato dall'IA
rental income compensation tax year allocation lump sum payment lost income tax time passage rule rettifiche finanziarie contratto di compensazione riserva di sostituzione

Disposizioni normative citate

Generato dall'IA
Laki elinkeinotulon verottamisesta 19 § 1 mom
Laki elinkeinotulon verottamisesta 19 § 1 mom ja 20 §
Laki elinkeinotulon verottamisesta 20 §
Generato dall'IA
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Supreme Administrative Court allowed VAT increase decision; lower court wrongly remitted case due to missing basis.
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Supreme Administrative Court requires separate assessment of tax penalty conditions for each distinct income item added. Verdict: partially_allowed
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Supreme Administrative Court allows tax authority to correct withholding tax and source tax separately regarding deadlines.

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Testo completo

A Oy oli vuonna 1991 vuokrannut liiketoiminnassaan käytettäväksi X Oy:ltä hotelli- ja ravintolatiloja. Vuokrasopimus oli määräaikainen ja voimassa vuoteen 2006 saakka. Vuonna 1997 tehdyn sopimuksen mukaan A Oy vapautui vuokrasopimuksesta, mutta sitoutui korvaamaan X Oy:lle vuokralaisen vaihtumisen johdosta menetettäviä vuokratuloja vuosilta 1998-2006. Korvaus maksettiin kertakorvauksena. Vuokrasopimuksen purkautumisen johdosta suoritetun korvaussumman ei katsottu määräytyvän ajan kulumisen perusteella. Korvausta ei täten ollut pidettävä elinkeinotulon verottamisesta annetun lain 20 §:ssä tarkoitettuna useammalle verovuodelle jaksotettavana tuloeränä, vaan korvaus oli sen verovuoden tuottoa, jona sopimus korvauksen suorittamisesta tehtiin. Ennakkoratkaisu vuosille 1998-2006. Äänestys 3-2.

Laki elinkeinotulon verottamisesta 19 § 1 mom ja 20 §