KHO:1999:75
Generato dall'IA
Supreme Administrative Court dismissed tax deduction claim for losses from a company's non-operating assets.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the taxpayer's claim to deduct losses from non-operating assets of a company. The court found that the losses arose from the sale of assets held for investment rather than from the company's primary business operations. Consequently, the statutory conditions for deducting such losses against corporate income were not met.
Regesto Legislator
Generato dall'IALaki elinkeinotulon verottamisesta 52 a §; Osakeyhtiölaki 14 luku 12 §: Losses from the disposal of non-operating assets of a company are not deductible from corporate income tax.
Parole chiave
Generato dall'IA
corporate income tax
non-operating assets
loss deduction
company law
tax liability
azionista di minoranza
metodo del minimo esistenziale con ripartizione dell'eccedenza
deprezzamento della frazione residua
Disposizioni normative citate
Generato dall'IALaki elinkeinotulon verottamisesta 52 a §
Laki elinkeinotulon verottamisesta 52 a §
Osakeyhtiölaki 14 luku 12 §
Osakeyhtiölaki 14 luku 12 §
Decisioni correlate
Generato dall'IAkko-precedent_1993_31
Minority share buyback price determined by market value, not prior sale prices, under Finnish Company Act.
kko-precedent_2004_91
Shareholder redemption right extends to co-owner's share when purchased jointly by outsider and existing shareholder.
kko-precedent_1992_196
Supreme Court allows appeal against lower court's reduction of share buyback price due to unfair advantage.
ECLI:FI:KKO:2025:13
Supreme Court invalidates shareholder buyback clause exceeding 50% ownership as violating free transfer rights under Company Law.
kko-precedent_2009_19
Supreme Court holds that dividends declared after a buyback request cannot reduce the fair market value used for minority share redemption.
Testo completo
Äänestys 7-1.
Laki elinkeinotulon verottamisesta 52 a §
Osakeyhtiölaki 14 luku 12 §