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Uudenmaan LO 11.9.1985 1633/IV AI generated

Administrative court dismissed tax claim where employer-provided housing exceeded statutory natural housing allowance.

Case Number Uudenmaan LO 11.9.1985 1633/IV
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 taxpayer's claim regarding the valuation of an employer-provided apartment exceeding the statutory natural housing allowance. The taxpayer argued that the entire apartment value should be taxable, while the tax authority applied the natural housing allowance deduction to the whole property. The court ruled that the statutory deduction applies to the entire provided dwelling, not just the excess portion, thereby validating the tax authority's calculation.

Legislator headnote

AI generated

TVL 20 § 6 kohta; VeroHp 1981 1 § ja 2 §: The statutory natural housing allowance deduction applies to the entire employer-provided dwelling, not merely the portion exceeding the allowance.

Keywords

AI generated
natural housing allowance employer provided housing income tax valuation statutory deduction administrative court review

Cited Legislation

AI generated
TVL 20 § 6 kohta
VeroHp vuodelta 1981 toimitettavassa verotuksessa noudatettavista luontoisetujen laskentaperusteista (967/1981) 1 §
VeroHp vuodelta 1981 toimitettavassa verotuksessa noudatettavista luontoisetujen laskentaperusteista (967/1981) 2 §
AI generated
admin_1995_turku-and-pori-county__472
Administrative court dismissed tax assessment appeal regarding separate valuation of industrial and residential building parts.
kho-precedent_1998_84
Court held that a doctor's apartment used as a residence is not taxable business asset for net wealth calculation.
admin_1990_oulu-county__84
Court allows tax assessment based on 2/3 ownership share when spouse exemption does not apply.
admin_1988_turku-and-pori-county__842
Court ruled that rent paid to an employee's assistant is part of employment terms, not taxable rental income.
admin_1997_oulu-county__51
Leimaverolain 30 § 1 mom 8 kohdan mukainen leimavero-vapaa luovutus hylätty, koska puolet asuinrakennuksesta ei ollut hankittu.

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Full text

Verovelvollinen oli hallinnut työnantajan hänen käyttöönsä

luovuttamaa 105 neliömetrin suuruista asuinhuoneistoa. Kirkon

palkkauslain mukaan työntekijälle kuului 52,5 neliömetrin

suuruinen luontoisetusasunto. Työsuhdeasunnossa asuvan työntekijän

verotettavaksi tuloksi vahvistettiin asuntoedun arvon

ja perityn vuokran erotus koko huoneiston osalta.

Verovuosi 1981.

TVL 20 § 6 kohta

VeroHp vuodelta 1981 toimitettavassa verotuksessa noudatettavista

luontoisetujen laskentaperusteista (967/1981) 1 §

VeroHp vuodelta 1981 toimitettavassa verotuksessa noudatettavista

luontoisetujen laskentaperusteista (967/1981) 2 §