Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Oulun LO 21.5.1986 400/I AI generated

Court allows deduction of maintenance fees for vacant rental property during tax year.

Case Number Oulun LO 21.5.1986 400/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the taxpayer to deduct maintenance fees paid for a vacant apartment intended for rental during the tax year. Although the property was empty from February to April, the court found the taxpayer had the right to deduct these costs as they were incurred for income generation purposes. The decision rests on the interpretation that fees paid for a property held for rental constitute deductible expenses regardless of the vacancy period.

Legislator headnote

AI generated

TVL 25 § 1 mom; The court held that maintenance fees paid by a property owner for a dwelling held for rental purposes are deductible from rental income, even if the property was vacant during the period the fees were paid.

Keywords

AI generated
tax deduction maintenance fees vacant rental property income generation purpose property owner expenses administrative court ruling

Cited Legislation

AI generated
TVL 25 § 1 mom
AI generated
kko-precedent_2005_102
Tenant must pay landlord lost rent for May after eviction and delayed re-letting of apartment.
appeal_1975_helsinki__171
Court orders tenant to return property and pay unjust enrichment difference after subletting without landlord consent.
appeal_1975_helsinki__135
Tenant lawfully occupying premises without formal termination is entitled to damages for unlawful eviction.
appeal_1984_eastern-finland__1856
Court allows early termination of fixed-term lease by adjusting rent to avoid unfairness.
appeal_1984_helsinki__431
Court ruled a lease clause requiring tenant death before landlord death invalid as unreasonable.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

A:n asunto-osakkeiden omistuksen perusteella hallitsema huoneisto

oli verovuonna ollut vuokrattuna 15.4. - 31.12. välisen

ajan. Verotuksessa oli vuokratulon vähennykseksi hyväksytty

vuokrallaoloajalta asunto-osakeyhtiölle suoritetut hoitovastikkeet.

Huoneisto oli ollut 1.2. lähtien tyhjillään

vuokrausta varten. Koska A:n oli katsottava suorittaneen

hoitovastikkeet 1.2. - 14.4. väliseltä ajaltakin tulon hankkimistarkoituksessa,

A:lla oli oikeus vähentää vuokratulosta

myöskin tältä ajalta maksamansa hoitovastikkeet.

Verovuosi 1982. Äänestys 2-1.

TVL 25 § 1 mom