Category: Case Commentary

KHO: 3342/2/15 case report – sequential operations in company arrangements

In the case resolved by the Supreme Administrative Court, a statement was made on the tax evasion and tax planning ...

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Court case commentary KKO 2016:60; spouse’s right to inherit and a Last Will between the spouses

Commenting the preliminary ruling The Supreme Court has discussed very detailed about the spouses’ right to inherit and questions concerning ...

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KKO solved duty to offer extra job to part-time employee

This article has been published in North-Carelian entrepreneur’s magazine Neuvokas. The Supreme Court gave 3.2.2017 precedent KKO 2017:4, which handled ...

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Central Tax Boards preliminary ruling KVL:007/2016 on cross border mergers

Ltd. A intended to merge into plc. C. The Central Tax Board of Finland (KVL) held that the merger provisions ...

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