Investeringsbeviser
| Act Number | 19638 |
| Record Number | 14435 |
| Official Gazette Publication | Skatteministeriet, j. nr. 99-92-4751-18 |
Resume
Ligningsrådet blev spurgt om følgende:
Vil P's investeringsbeviser være omfattet af aktieavancebeskatningslovens § 2 c, såfremt P vælger for egne midler helt eller delvist at indfri et lån, der er optaget til køb af investeringsbeviser for 3 mio. kr.?
Vil P's investeringsbeviser være omfattet af aktieavancebeskatningslovens § 2 c, såfremt P vælger for egne midler helt eller delvist at indfri et lån, der er optaget til køb af investeringsbeviser for 3 mio. kr.?
Den fulde tekst
Investeringsbeviser
- Investeringsbeviser købt for lånte midler.
Sagens omstændigheder var følgende:
P anskaffede i efteråret 1991 investeringsbeviser for 3 mio. kr. i X Investeringsforening. Investeringen blev lånefinansieret på grund af en særdeles favorabel rente og på grund af P's ønske om at have så stor en disponibel kapital til rådighed som muligt Beviserne blev lagt til sikkerhed for lånet.
P overvejede nu at indfri lånet med egne midler.
X investerede i 3-årige obligationer med lav...
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