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KHO:1999:76 Generato dall'IA

Foundation tax deduction denied as its purpose was not supporting science and art.

Numero d'incarto KHO:1999:76
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court dismissed the appeal regarding the foundation's status as a recipient of tax-deductible donations. The court found that the foundation's primary activities focused on personnel status, education, and cooperation rather than supporting science and art. Consequently, the foundation did not meet the statutory requirements for tax-deductible donation recipients under the Income Tax Act.

Regesto Legislator

Generato dall'IA

Tuloverolaki 57 §; Tuloveroasetus 2 §: A foundation is not considered to have the primary purpose of supporting science and art if its activities are mainly concerned with personnel status, education, and cooperation, thereby disqualifying it from tax-deductible donation recipient status.

Parole chiave

Generato dall'IA
foundation tax status science and art support tax deductible donations income tax act primary purpose requirement bisogno di istruzione misura educativa indennità scolastica

Disposizioni normative citate

Generato dall'IA
Income Tax Act s. 57
Income Tax Act Decree s. 2
Tax Procedure Act s. 70
Generato dall'IA
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Testo completo

Säätiötä, jonka toiminta muodostui pääasiallisesti opetus-, kasvatus- ja koulutusalojen henkilöstön aseman, koulutuksen ja yhteistoiminnan kehittämisestä, ei pidetty sellaisena säätiönä, jonka varsinaisena tarkoituksena on tieteen ja taiteen tukeminen. Säätiötä ei siten ollut nimettävä tuloverotuksessa vähennyskelpoisten rahalahjoitusten saajaksi.

Valittaminen lääninoikeuden päätöksestä nimeämisasiassa ei ollut valitusluvan varaista.

Tuloverolaki 57 §

Tuloveroasetus 2 §

Laki verotusmenettelystä 70 §