In accordance with the decision of Parliament section 1 of the Act provides for the purpose of this law: placed on the taxation of dividends received from the European economic area, to the Treaty establishing the European Community in accordance with article 56 and 58. Dividend for the international double taxation shall be avoided by returning to the taxable person the amount of the tax paid in the rest of the taxes too much in a separate procedure, as provided for below.
the scope of application of article 2 of the Law is the applicable law in the law on corporation tax credits, (1232/1988) was domiciled in the European economic area in accordance with the meaning of law on corporation tax credits, the tax conditions for satisfying the company between 1998 and 2004 to get the dividend, which has been in the income tax Act (1535/1992), the law on the taxation of business income (360/1968) or the farm economy of the income tax Act (543/1967), taxable income and that is not justified under section 4 of the law on corporation tax credits, tax credit referred to in.
The European economic area, the asuneena company is considered when deciding on the distribution of dividends to the company, which has been in the various Member States in the case of parent companies and subsidiaries of a common system of taxation applicable to Directive (90/435/EEC) referred to in article 2 of the company or in the European economic area other than the Member State of the European Union lived in the company.
The law does not apply to the taxable income as income any dividend on the European economic area.
3 section 2 of the Tax Return referred to in article Osingonsaajalle is returned to the dividend on the basis of income tax between 1998 and 2004 in Finland, the number of maksuunpannusta (maksuunpantu), which in accordance with each tax year exceeds the dividend and income from corporation tax credits, calculated to be read tax (deferred tax).
Maksuunpantuna verona shall be deemed to be the amount of the tax, which is equivalent to 28 per cent in the period 1998-1999 in verotuksissa, and 29% of the tax for the period 2000-2004, the amount of the dividends in the same verotuksissa as income to the reading comprehension, reduced print in a foreign State for tax purposes in the tax year the amount of the tax, it is not possible to run.
Deferred verona shall be deemed to be the amount of the tax, which is equivalent to 28 per cent in the period 1998-1999 and 29% of the dividend tax for the period 2000-2004 and the sum of tax income to be read in accordance with the benefit of the tax credit that can be read by the amount of the tax credit. The tax credit is calculated by multiplying the dividend received in accordance with article 4 of the general tax credit dividend within the meaning of sharing. The calculated tax shall be reduced by the same result in a foreign State, it is not possible to run, for tax purposes in the tax year the amount of the tax. In a foreign State shall be deducted from the maximum of the same State, run tax dividend income calculated deferred tax.
section 4 of the company set up the tax credit Company tax will be calculated on the basis of the country of residence of the company income tax that will share in dividends for the year tax paid (in fiscal year), the same fiscal year the total amount of the cash dividend decided to share (the total amount of the cash dividend) and the prior tax year unused tax (unused). If the company's Member State of residence is Finland and dividend pooling agreement for the avoidance of double taxation, the tax year on the basis of the company's income tax means the taxes to which the agreement shall apply, on the by.
The company tax will be calculated in such a way that the tax year of the verona will be taken into account up to a maximum of 7/18 for fiscal years 1997-1999 and 29/71 for fiscal years 2000 and 2004, the company's share of the total amount of the cash dividend for each of the fiscal years in the closed. If the tax year the tax is higher than the maximum amount, in excess of the amount taken into account idle for verona in the following years. If the tax year is less than the maximum quantity, the previous fiscal year, the unused tax will be taken into account in the tax year the tax as an addition to, until the tax equal to the amount, which shall not exceed the amount of the tax in the tax year.
The tax credit shall be obtained by dividing the corporation tax of the company's fiscal year the total of the cash dividend distribution decided. The tax credit is determined verovuosittain the tax year 1997. The determination of the tax authority shall obtain the necessary information from the tax and the tax year of the dividend distribution, on behalf of the competent authorities that have been decided.
If the tax authority does not have available information on the total amount of the cash dividend, the tax year, the tax exemption or tax credit 7/18 for fiscal years 1997-1999 and 29/71 for fiscal years 2000 and 2004, the total amount of the cash dividend distribution decided.
section 5 of the taxable person by the unused tax if the taxpayer demonstrates that the dividend must have the company as referred to in article 4 (2) of the unused tax ─ in the tax year 1997 fiscal years, unused tax are taken into account in the next ten tax years from the tax year, the tax years preceding the tax year as an addition to the earliest tax year, until the tax equal to the amount that is not more than the amount of the tax in the tax year. Unused tax does not take into account the 1989 tax year from the previous fiscal year. In the previous fiscal year the fiscal year 1997, the unused tax in the calculation of the amount of the tax year, which is equivalent to a maximum of verona is considered during the tax year in Finland, the proportion of the community in accordance with the applicable income tax rate for fiscal year the total amount of the cash dividend distribution decided.
section 6 of the Unused foreign tax credit If section 3 of 3 the amount of tax paid in a foreign State as referred to in paragraph will not be compensated in full for the same State from the dividend, so missed out on (unused foreign tax credit) shall be deducted from the next fiscal year from the same State to be imposed, the dividend income received in section 3, subsection 3, of the calculated tax. The unused foreign tax credit shall be deducted from the next tax year, in so far as the deferred tax is the tax credit for the first fiscal year following the reading and the next fiscal year, after deduction of the tax paid in a foreign State.
For fiscal year 2004, so missed out on the unused foreign tax credit shall be reduced by the Elimination of international double taxation Act (452/1995) as provided for in article 5.
section 7 of the tax to the community the community will not be refunded the amount of the tax year, the income tax, the tax on a larger community. To close the tax return the amount of the reduction shall apply to the unused credit is provided for in law on corporation tax credits, (5) and 5 (a) and the repeal of law on corporation tax credits, (725/2004) 2.
section 8 (11 June 2010/521), the competent authority a decision on the issue of the return of the tax makes tax administration. The return must be carried out immediately after the decision has been made.
section 9 of the public, or a natural person and to the domestic Recovery, on behalf of the estates on behalf of the competent authorities referred to in this law, the tax is returned to the taxable person, without consulting the dividend received by the tax authority on the basis of the annual statement. The decision on the return of the tax must be made no later than 31 December 2006. The decision will be sent to a taxable person by the tax law on the procedure for the notification.
If in the case referred to in subparagraph (1) is at the same time, the taxation of a taxable person as referred to in the Act on the pending appeal procedure, the adjustment to the requirement will not be given a separate decision.
section 10 of the application for a natural person and the return of the native, the estate tax, which has not been returned in accordance with section 9, may apply for the restoration of the tax on the dividends received. The refund application must be made to the tax on dividends received from 1998 to 2000, tax, no later than 30 April 2007. The tax on dividends during the period 2001 to 2004 tax return can apply for a period of five years following the end of the taxation year of the taxpayer.
A written application shall be submitted to the tax administration. The application must be accompanied by a report on the quantities referred to in article 2 of the dividends and dividends taxes collected, broken down by source verovuosittain as well as information on the names and the location of the headquarters of the companies that have divided in dividends. (11 June 2010/521)
The community under this Act be returned to the tax is returned to the application. In applying for the return are complied with, and (2) 1.
If the taxable person has done or is doing this in accordance with the law, the law on tax procedure for matter referred to in the complaint, the complaint deals with the recovery application. The adjustment to the requirement does not provide a separate decision.
Article 11 of the decision of this appeal on the basis of the laws of the time within which to rectify the situation, and the decision may be appealed by the taxation Procedure Act.
Article 12 of the range of the range of the interest shall be payable on the interest rate for tax to be carried out by the tax return and the procedure provided for in the community to highlight the tax will be refunded with the Act.
the application of article 13 of the tax collection law under this Act shall apply with respect to the ability to return a tax law (611/1978) and the provisions adopted pursuant thereto, the following.
to make the tax treatment that you want to restore veronsaajien article 14 returned to the tax deducted from tax accounting (532/1998) to make State run under. A tax return is not included in the veronsaajien maksuunpanosuhteiden Division under the shares.
Article 15 entry into force this law shall enter into force on the 15th day of August 2005.
THEY'RE 57/2005, Staub 18/2005, EV 89/2005 the change of the date of entry into force and application of legal acts:
on June 11th 2010/521: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010