{"id":745889,"date":"2026-04-29T06:13:48","date_gmt":"2026-04-29T04:13:48","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kho-26-6-2020-2772-tuloverotus\/"},"modified":"2026-04-29T06:13:48","modified_gmt":"2026-04-29T04:13:48","slug":"kho-26-6-2020-2772-tuloverotus","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-26-6-2020-2772-tuloverotus\/","title":{"rendered":"KHO 26.6.2020\/2772 — Tuloverotus"},"content":{"rendered":"
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Yhteismets\u00e4 oli verovuonna 2015 saanut muulta kuin julkisesti noteeratulta osuuskunnalta osuusp\u00e4\u00e4oman korkoa. Koska yhteisetuuksien tuloja ei jaeta p\u00e4\u00e4oma- ja ansiotuloihin, yhteis-mets\u00e4n saaman osuusp\u00e4\u00e4oman koron verotuksessa ei voitu soveltaa tuloverolain 33 e \u00a7:n 3 mo-mentin s\u00e4\u00e4nn\u00f6st\u00e4 osuusp\u00e4\u00e4oman koron osittaisesta verovapaudesta. Siten yhteismets\u00e4n saama osuusp\u00e4\u00e4oman korko oli kokonaan veronalaista tuloa.<\/p>\n

Asian ovat ratkaisseet oikeusneuvokset Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Vesa-Pekka Nuotio, Anne Nenonen ja Tero Leskinen. Asian esittelij\u00e4 Jarkko Kyll\u00f6nen.<\/p>\n

En samf\u00e4lld skog hade skatte\u00e5ret 2015 erh\u00e5llit r\u00e4nta p\u00e5 andelskapitalet av andelslag som inte var offentlig noterat. Eftersom samf\u00e4llda f\u00f6rm\u00e5ner inte delas i kapital — och f\u00f6rv\u00e4rvsinkomster kunde inte vid beskattningen av r\u00e4ntan p\u00e5 andelskapitalet som den samf\u00e4llda skogen erh\u00e5llit till\u00e4mpas best\u00e4mmelsen i 33 e \u00a7 3 mom. i inkomstskattelagen g\u00e4llande delvis skattefrihet f\u00f6r r\u00e4nta p\u00e5 andelskapitalet. D\u00e4rmed var den r\u00e4nta p\u00e5 andelskapitalet som den samf\u00e4llda skogen erh\u00e5llit helt och h\u00e5llet skattepliktig inkomst.<\/p>\n

\u00c4rendet har avgjorts av justitier\u00e5den Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Vesa-Pekka Nuotio, Anne Nenonen och Tero Leskinen. F\u00f6redragande Jarkko Kyll\u00f6nen.<\/p>\n<\/div>\n

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Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

Finlex open data, CC BY 4.0. Documentation open data verifiee le 2026-04-12 ; les endpoints judgment documentes renvoient 404 pour les types case-law exposes par le frontend, fallback actuel sur les pages publiques data.finlex.fi.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Yhteismets\u00e4 oli verovuonna 2015 saanut muulta kuin julkisesti noteeratulta osuuskunnalta osuusp\u00e4\u00e4oman korkoa. Koska yhteisetuuksien tuloja ei jaeta p\u00e4\u00e4oma- ja ansiotuloihin, yhteis-mets\u00e4n saaman osuusp\u00e4\u00e4oman koron verotuksessa ei voitu soveltaa tuloverolain 33 e \u00a7:n 3 mo-mentin s\u00e4\u00e4nn\u00f6st\u00e4 osuusp\u00e4\u00e4oman koron osittaisesta verovapaudesta. Siten yhteismets\u00e4n saama osuusp\u00e4\u00e4oman korko oli kokonaan veronalaista tuloa. Asian ovat ratkaisseet oikeusneuvokset Irma Telivuo, Leena…<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[28668],"kji_chamber":[31727],"kji_year":[41198],"kji_subject":[7646],"kji_keyword":[43614,43613,40379,43615,43611],"kji_language":[7746],"class_list":["post-745889","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-administrative-de-finlande","kji_chamber-sommaires","kji_year-41198","kji_subject-divers","kji_keyword-koron","kji_keyword-osuuspaaoman","kji_keyword-tuloverotus","kji_keyword-verovuonna","kji_keyword-yhteismetsa","kji_language-multilingue"],"yoast_head":"\nKHO 26.6.2020\/2772 - Tuloverotus - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-26-6-2020-2772-tuloverotus\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KHO 26.6.2020\/2772 - Tuloverotus\" \/>\n<meta property=\"og:description\" content=\"Yhteismets\u00e4 oli verovuonna 2015 saanut muulta kuin julkisesti noteeratulta osuuskunnalta osuusp\u00e4\u00e4oman korkoa. Koska yhteisetuuksien tuloja ei jaeta p\u00e4\u00e4oma- ja ansiotuloihin, yhteis-mets\u00e4n saaman osuusp\u00e4\u00e4oman koron verotuksessa ei voitu soveltaa tuloverolain 33 e \u00a7:n 3 mo-mentin s\u00e4\u00e4nn\u00f6st\u00e4 osuusp\u00e4\u00e4oman koron osittaisesta verovapaudesta. Siten yhteismets\u00e4n saama osuusp\u00e4\u00e4oman korko oli kokonaan veronalaista tuloa. 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