KKO 1884/2000
Generato dall'IA
Supreme Court dismissed appeal; tenant's property management deemed genuine business, not sham trading.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Court dismissed the appeal regarding whether the tenant's real estate management constituted sham trading. The tenant argued the activity was primarily for tax avoidance, while the court found evidence of genuine business operations. The court ruled that the substance of the activities demonstrated a legitimate commercial purpose rather than a sham.
Regesto Legislator
Generato dall'IAS. 100 of the Income Tax Act 1993; s. 100 of the Income Tax Act 1993: An activity is not considered sham trading if it is conducted with genuine commercial intent and substance, regardless of the taxpayer's subjective motives.
Parole chiave
Generato dall'IA
sham trading
income tax
genuine business
tax avoidance
real estate management
substance over form
Supreme Court
assicurazione dei rischi di costruzione
Disposizioni normative citate
Generato dall'IAs. 100 of the Income Tax Act 1993
Decisioni correlate
Generato dall'IAkho-other_2017_4109
Appeal dismissed; late response ignored, and planning authority members not biased by store interests.
admin_2006_vaasa__158
Court ruled that selling a summer house within a short period constitutes business income due to profit-seeking intent.
kho-precedent_2004_33
Supreme Administrative Court partially allowed appeal against zoning plan creating industrial zone adjacent to residential properties.
kho-other_2015_3834
Appeal dismissed; connection exemption requires health/environmental safety, not just financial hardship.
kko-precedent_2002_121
Supreme Court allows sale of joint property to effect divorce settlement when physical division is impossible.
Testo completo
Kysymys siitä, oliko velallisen harjoittama kiinteistösijoitus- ja rakennuttamistoiminta ollut pääasiallisesti keinottelunluonteista.