The Law Of Laivanisännistöyhtiön And Company Taxation

Original Language Title: Laki laivanisännistöyhtiön ja laivanisännän verottamisesta

Read the untranslated law here:

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The speaker of Parliament, in accordance with article 1 of the decision provides that the responsibility of the communities laivanisännistöyhtiön carrying on business, the use of which property belongs to one of the trade to be used in Finland registered the ship, as well as the taxation of such company's compliance with the provisions of this Act the ship hosts.

section 2 of the laivanisännistöyhtiön set up by the communities engaged in the business of the taxable income the cost of the ship, and laivanisännistöyhtiön, and perusparannusmenoja will not result in a reduction in the price of delivery of the ship and any other ship consideration include laivanisännistöyhtiön. ' Expenditure and revenue are treated for tax purposes in accordance with their respective shares in the ship hosts in relation to their ship.

§ 3 the company ship share of the acquired vessel referred to in this Act laivanisännistöyhtiön and perusparannusmenosta as well as the company said the share of the company from the beginning of the experience acquired by the ship shall be deducted from the acquisition cost of the part of the business in the community in the form of a company engaged in the company's income, as income from business activities Tax Act in the manner laid down in article 30, and also, where applicable, in accordance with what is laid down in the said law, if the ship is a ship by the percentage of business use of the property.
A company that does not lead to a reduction in the costs referred to therein, in accordance with paragraph 1, shall be entitled to deduct expenses you during the tax year in which the share has been handed over to the vessel or ship.

section 4 of that part of the delivery of the ship in the share price of the Ship and the rest of the consideration, which is derived from the ship, as well as the contribution of the supply ship, the ship received the price of the share ownership of the time, regardless of the size or the amount of the company subject to tax.

section 5 of this Act in determining taxable profit of the assets referred to in laivanisännistöyhtiön shall not be considered when determining the beginning of the laivanisännistöyhtiön tax assets. The company shall be read in accordance with the share of tax funds to ship the ship's undepreciated acquisition cost of tulovarotuksessa.

section 6 of This Act shall enter into force on 1 April 1983.
The law shall apply to the laivanisännistöyhtiöihin set up by the communities, and carrying on business that has been established and for whom the ship is marked on the register in the name of the ship hosts in 1983. Board of Directors ' proposal for the 276/82, Valtiovarainvaliok. Mrs. 116/82, a large valiok. Mrs. 275/82