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Uudenmaan LO 16.1.1984 58/V AI generated

Corporate donation to charity not deductible from business income under ElinkVL 7 and VerotusL 93.1.

Case Number Uudenmaan LO 16.1.1984 58/V
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the company's appeal regarding the deduction of a 12,600 mark donation to a statue project. The company argued the expense was incurred for earning or preserving income under ElinkVL 7, while the tax authority denied it based on VerotusL 93.1. The court ruled that the donation did not meet the statutory criteria for income-related expenses, resulting in the denial of the deduction.

Legislator headnote

AI generated

ElinkVL 7 §; VerotusL 93 § 1 mom: A corporate donation to a charitable statue project is not deductible as an expense for earning or preserving income unless it directly serves the company's income-generating activities.

Keywords

AI generated
corporate donation deduction charitable statue project income preserving expenses administrative court appeal tax deduction denial

Cited Legislation

AI generated
ElinkVL 7 §
Yhtiö ei saanut vähentää liiketulostaan ElinkVL 7 §:ssä tarkoitettuna
VerotusL 93 § 1 mom
VerotusL 93 § 1 mom (611/75)
AI generated
kko-other_1998_724
Supreme Court dismisses objection to debt restructuring when property gift predates the law's effective date.
kho-precedent_2016_160
Finnish Supreme Administrative Court dismissed transfer tax on a gift of apartment shares where the company's share was not agreed as consideration.
kko-precedent_1997_142
Supreme Court dismisses debt arrangement application due to lack of clear insolvency and potential creditor protection issues.
admin_1986_vaasa-county__269
Gift tax liability denied when donor retained usage rights over funds deposited in child's name.
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.

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Full text

Yhtiö ei saanut vähentää liiketulostaan ElinkVL 7 §:ssä tarkoitettuna

tulon hankkimisesta tai säilyttämisestä johtuneena

menona patsashanketta varten tekemäänsä lahjoitusta 12 600

markkaa. Verovuosi 1980.

ElinVl 7 §

VerotusL 93 § 1 mom (611/75)