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Oulun LO 27.3.1986 294/I AI generated

Tax court allows partial deduction rejection based on vehicle usage mismatch, remanding for new assessment.

Case Number Oulun LO 27.3.1986 294/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The tax court allowed the county authority to reject the full 30% deduction on a car purchase because the actual mileage (55,000 km) vastly exceeded the declared private use limit (8,000 km). The authority argued that the deduction should be calculated only on the portion of the purchase price corresponding to the legitimate private use. Consequently, the tax assessment was annulled and the case was remanded to the tax board for a new calculation based on these facts.

Legislator headnote

AI generated

ElinkVL 7 §; ElinkVL 12 §: The tax authority may reject a portion of a vehicle acquisition deduction when the actual usage significantly exceeds the declared private use limit, requiring the deduction to be recalculated based on the proportion of legitimate private use.

Keywords

AI generated
vehicle acquisition deduction mileage discrepancy tax assessment remand private use limit proportional deduction calculation

Cited Legislation

AI generated
ElinkVL 7 §
ElinkVL 12 §
ElinkVL 51 § 3 mom
AI generated
admin_1988_kuopio-county__627
Court allows adding car purchase cost to partnership income based on private use, deducting investment reserve portion.
admin_2011_turku__658
Court allows business vehicle expenses deduction despite wife's ownership if no private use occurred.
kho-precedent_2001_14
VAT refund claim dismissed as claimant failed to prove goods were used for taxable purposes.
admin_1984_central-finland-county__1023
Court allows car repair costs as deductible income-related expenses for a forest ranger's necessary work travel.
kho-precedent_2001_31
Supreme Administrative Court dismissed tax appeal regarding income tax calculation errors by the Tax Administration.

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Full text

Liikkeenharjoittaja oli ostanut 130.000 markalla henkilöauton,

jolla oli ajettu hankintavuonna noin 55.000 kilometriä.

Yksityisajojen määräksi oli ilmoitettu 8.000 kilometriä.

Hankintamenosta oli tehty 30 prosentin poisto. Verolautakunta

oli hyväksynyt poiston vain 80.000 markan osalta.

Lääninoikeus katsoi, ettei verolautakunnalla ollut oikeutta

jättää osaa auton hankintahinnasta hankintamenoksi hyväksymättä

pelkästään auton hankintahinnan perusteella. Verotus

kumottiin ja asia palautettiin verolautakunnalle uuden verotuksen

toimittamista varten. Verovuosi 1982.

ElinkVL 7 §

ElinkVL 12 §

ElinkVL 51 § 3 mom