arvopoikkeamat
Arvopoikkeamat refers to a concept in Finnish legal and economic contexts, generally translated as "value deviations" or "discrepancies in value." This term is most commonly encountered in relation to taxation, particularly concerning the taxation of assets and transactions. It signifies situations where the declared or assessed value of an asset or transaction differs from its actual market value or a legally prescribed value.
These deviations can arise for various reasons. In the context of property transactions, for instance, an arvopoikkeama
Tax legislation often includes provisions to address arvopoikkeamat. These provisions aim to ensure fair taxation and