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KHO:2000:59 Generato dall'IA

Inheritance gift shares tax deduction rule applied to sale proceeds instead of gift date value.

Numero d'incarto KHO:2000:59
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 taxpayer's claim regarding the tax treatment of shares received as a gift. The taxpayer argued that the acquisition cost for capital gains tax should be based on the value at the time of the gift sale, rather than the gift date value. The court ruled that the specific provision for property acquired without payment applies to the sale proceeds, overriding the general rule for gift date valuation.

Regesto Legislator

Generato dall'IA

Tuloverolain 46 § 1 momentin ja 47 § 1 momentin: When shares received as a gift are sold, the acquisition cost for capital gains tax is determined by the value at the time of sale, not the gift date value.

Parole chiave

Generato dall'IA
capital gains tax inheritance gift shares acquisition cost rule sale proceeds valuation tax deduction application insufficienza del pegno spese di mora contributo irrecuperabile

Disposizioni normative citate

Generato dall'IA
Tuloverolaki 46 § 1 mom.
Tuloverolaki 46 § 1 mom. ja 47 § 1 mom.
Tuloverolaki 47 § 1 mom.
Generato dall'IA
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.
admin_1988_uusimaa-county__292
Court allows gift tax on loans used as gift proceeds despite under-reporting in declarations.
admin_1988_kuopio-county__677
Gift tax applies regardless of donor's prior business income tax on gifted assets sale.
kho-precedent_2016_160
Finnish Supreme Administrative Court dismissed transfer tax on a gift of apartment shares where the company's share was not agreed as consideration.
admin_2015_turku__505
Company debt on shares is consideration for inheritance tax, but established practice exempts it from tax.

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Testo completo

Verovelvollinen oli saanut lahjaksi pörssiosakkeita. Lahjoituksista ei lahjojen arvon jäädessä alle verotettavan määrän ollut aikanaan annettu lahjaveroilmoituksia. Kun hän myi lahjaksi saamansa osakkeet, ei osakkeiden luovutusvoiton verotuksessa voinut tulla sovellettavaksi tuloverolain 47 §:n 1 momentin vastikkeetta saadun omaisuuden hankintamenoa koskeva säännös lahjoitusajankohdan arvon käyttämisestä, vaan lain 46 §:n 1 momentin hankintameno-olettamaa koskeva säännös. Verovuodet 1995-1997.

Tuloverolaki 46 § 1 mom. ja 47 § 1 mom.