Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KHO:2006:36 Generato dall'IA

EU free movement rules override Finnish asset tax valuation for non-public Swedish shares.

Numero d'incarto KHO:2006:36
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 of Finland ruled that Finnish asset tax valuation rules apply to shares in a Swedish company owned by a Finnish taxpayer. The court held that Articles 43 and 56 of the Treaty on the Functioning of the European Union prohibit discrimination based on nationality regarding capital movement. Consequently, the specific valuation method for non-public shares must be applied to these cross-border assets to ensure equal treatment.

Regesto Legislator

Generato dall'IA

Articles 43 and 56 of the Treaty on the Functioning of the European Union; national tax measures restricting the free movement of capital or establishment must be interpreted in light of these provisions to ensure non-discrimination between domestic and foreign assets.

Parole chiave

Generato dall'IA
free movement of capital establishment freedom asset tax valuation non-discrimination principle cross-border investment Treaty on the Functioning of the European Union fiscal neutrality valore patrimoniale

Disposizioni normative citate

Generato dall'IA
Article 43 of the Treaty on the Functioning of the European Union
Article 56 of the Treaty on the Functioning of the European Union
Section 27 of the Asset Tax Act
Generato dall'IA
kho-precedent_2002_56
Supreme Administrative Court allows Finnish tax on Swedish dividends despite EU Treaty freedoms due to lack of domestic corporate tax credit.
ECLI:FI:KHO:2019:66
Supreme Administrative Court allows tax deduction per share lot when shares are combined after purchase at different prices.
admin_1998_uusimaa-county__134
Administrative court allows Finnish branch of foreign bank to claim corporate tax credit under EU freedom of establishment.
admin_2022_helsinki__3151
Administrative court dismissed tax liability for French SCPI based on EU free movement of capital ruling.
kho-precedent_2017_65
Dividends from non-EU subsidiaries taxed in Finland are allowed despite EU free movement restrictions due to pre-1994 validity.

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Suomessa yleisesti verovelvollinen henkilö omisti Ruotsissa kotipaikan omaavan osakeyhtiön osakkeita, joiden osuus yhtiön osakepääomasta ja äänivallasta oli 27,2 prosenttia. Kun otettiin huomioon Euroopan yhteisön perustamissopimuksen sijoittautumisvapautta koskeva 43 artikla ja pääomien vapaata liikkuvuutta koskeva 56 artikla, tuli varallisuusverolain 27 §:n säännöstä muun kuin julkisesti noteeratun osakkeen verotusarvon ja matemaattisen arvon laskemisesta soveltaa myös tuon ruotsalaisen osakeyhtiön osakkeisiin. Ennakkoratkaisu. Verovuodet 2004 ja 2005.

Euroopan yhteisön perustamissopimus 43 ja 56 artikla

Varallisuusverolaki 2 § 1 mom. 1 kohta, 11 § ja 27 § 1-6 mom.

Kort referat på svenska

---

[SV]

I ett aktiebolag med hemort i Sverige ägde en i Finland allmänt skattskyldig person aktier representerande 27,2 procent av aktiekapitalet och rösträtten i bolaget. När hänsyn togs till bestämmelserna om etableringsfrihet och fri rörlighet för kapital i artikel 43 respektive artikel 56 i fördraget om upprättandet av Europeiska gemenskapen, skulle bestämmelsen i 27 § i förmögenhetsskattelagen om beräkning av beskattningsvärdet och det matematiska värdet för andra än offentligt noterade aktier tillämpas även på aktierna i nämnda svenska aktiebolag. Förhandsavgörande. Skatteåren 2004 och 2005.