Order dismissed: Company cannot make varying order deductions for ship acquisition price in Aland tax years.
Legislator summary
AI generatedThe Administrative Court dismissed the company's request to make order deductions for ship acquisition prices at varying amounts for state and municipal taxation in Åland. The company argued for deductions based on specific acquisition costs, while the opposing party contended that uniform application of the maritime tax relief law was required. The court ruled that the statutory framework mandates consistent treatment, thereby rejecting the request for differentiated deductions.
Legislator headnote
AI generated2 § of the Act on Tax Incentives for the Sea Industry (433/1981); Landskapslag angående tillämpning vid kommunalbeskattningen av lagen om skattelättnader för sjöfarten: The law on tax incentives for the sea industry does not permit order deductions for ship acquisition prices at varying amounts for state and municipal taxation in Åland.
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Bolag hade inte rätt att göra beställningsavskrivning på fartygs
anskaffningspris till olika belopp vid statsbeskattningen
och vid kommunalbeskattningen på Åland. Skatteår 1984.
2 § L om skattelättnader för sjöfarten (433/1981)
Landskapslag angående tillämpning vid kommunalbeskattningen
av lagen om skattelättnader för sjöfarten.