In accordance with the decision of the Parliament, provides for: 1 section (29.12.1988/1249) Group on the reduction of the subsidy giver in any way as income for tax purposes and the reading provided for in this Act.
for the purposes of article 2 of the Group, with the assistance of the business engaged in a joint stock company or cooperative to another company or to a cooperative for the business as a non-capital investment by subsidies, which is income from business activities tax (360/68), shall be entitled to deduct from the result.
section 3 If a domestic limited liability company, or cooperative (the parent corporation) owns at least nine-tenths of a second of a domestic limited-liability company or cooperative (daughter of the community) of the capital stock or shares of both of them, the parent shall be entitled to deduct from the daughter of one's community grant his group the taxable business income. The Group carried out the amount of the grant shall be counted against the taxable business income. (30.12.1992/1540)
The daughter, as a community, is also considered a limited-liability company or cooperative, or more of the shares in the share capital of the subsidiary, the parent corporation of one or more communities with holds at least nine-tenths.
What is provided for in paragraph 1, shall apply by analogy to the consolidated grant, whose daughter, the community has carried out emoyhteisölleen or net result attributable to the other subsidiaries.
section 4 of the taxable income of the tax expense in the consolidated grant shall be counted as income for tax purposes in the tax year and you, the date on which it has been carried out.
section 5 of the taxable person shall be entitled to deduct as an expense in the consolidated law which they adopt in the grant only if the corresponding expenditure and revenue Ledger was the originator and the beneficiary.
section 6 (30.12.1992/1540) in the consolidated grant shall not exceed the tax on business income (loss) before the reduction of the subsidy.
6 (a) in the section (30.12.1992/1540) 6 (a) in the section has been repealed L:lla 30.12.1992/1540.
a condition of the grant for dealing with article 7 of the consolidated grant is in addition to the: 1) that the group referred to in paragraph 3 of the relationship between the originator and the beneficiary has been going on throughout the tax year;
that way, as well as the originator of the 2) fiscal years ending at the same time, if the Accounting Board has not granted limited liability company Act (734/78), in Chapter 11, the derogation referred to in article 10; and 3) that the giver and not a taker not a law on the taxation of business income intended for deposit in a bank or credit institution, insurance or pension. section 8 (30.12.1992/1540) this law shall enter into force on 1 January 1987.
The law shall apply for the first time in the taxation year 1987. vvvk. 92/86, THEY bet. 50/86, svk. Mrs. 111/86 acts entry into force and application in time: 29.12.1988/1234: this law shall enter into force on 1 January 1990, and it shall apply for the first time in 1990.
THEY'RE 112/88, svk. Mrs 206/88 84/88, vvvk., vvvk. bet bet. 84A/88 29.12.1988/1249: this law shall enter into force on 1 January 1989. The law shall apply for the first time in the year 1989.
THEY'RE 110/88, svk. bet 204/88, vvvk., vvvk., miet 82/88 of the bet. 82A 30.12.1992/1540/88: this law shall enter into force on 1 January 1993. It shall apply for the first time in the tax year 1993.
THEY 203/92, Staub 76/92