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Uudenmaan LO 29.6.1984 1248/III AI generated

Small calculator given as a bonus for sales targets not taxed as income due to short use.

Case Number Uudenmaan LO 29.6.1984 1248/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that a pocket calculator provided as a bonus to a car importer for meeting sales targets was not taxable income. The court noted the calculator's low value and very short period of use by the recipient. Consequently, the tax authority's decision to exclude this item from the taxable income for the 1979 tax year was upheld.

Legislator headnote

AI generated

TVL 19 § 1 mom; A small, low-value tool provided as a bonus for achieving sales targets is not considered taxable income if its use is extremely limited.

Keywords

AI generated
taxable income bonus compensation tax exemption sales targets work equipment short usage period administrative court

Cited Legislation

AI generated
TVL 19 § 1 mom
AI generated
admin_1999_hameenlinna__1043
Tax court allows employer car expense deductions in final tax based on prior withholding calculations.
ECLI:FI:KHO:2020:123
VAT not due on accountant's fee when billing service prevents double taxation of independent contractor.
admin_1987_uusimaa-county__199
Investment tax credit must be added to income and deducted from assessed tax for discretionary tax review.
admin_2019_helsinki__675
Administrative Court ruled that invoicing services for a subcontractor's work constitutes a separate VATable service.
admin_1989_uusimaa-county__1402
Court allows 30% computer depreciation deduction but limits it to actual payments made during the tax year.

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Full text

Autojen maahantuojan automyyjälle määrätyn myyntitavoitteen

saavuttamisen johdosta palkinnoksi antamaa, arvoltaan vähäistä

työvälineenä pidettävää taskulaskinta ei katsottu, laskimen

lyhyt käyttöaika huomioon otettuna, saajan veronalaiseksi

tuloksi. Verovuosi 1979.

TVL 19 § 1 mom