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Hämeen LO 23.1.1987 88/II AI generated

Court allowed deduction of social costs from employee salaries for state tax research reduction.

Case Number Hämeen LO 23.1.1987 88/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Häme allowed the company's claim to include social costs paid on employee salaries as the basis for state tax research deductions. The company argued these costs were incurred during research and development activities, while the tax authority initially rejected them. The court ruled that since the salaries were paid for research work, the associated social costs were legitimately deductible under the relevant tax provision.

Legislator headnote

AI generated

Laki verotuksesta 1984, 3 § 1 momentti 1 kohta; Social costs paid on salaries for research and development activities are admissible as the calculation basis for state tax research deductions.

Keywords

AI generated
state tax research deduction social costs employee salaries research and development administrative court ruling tax calculation basis 1984 tax act

Cited Legislation

AI generated
Laki verotuksesta 1984, 3 § 1 momentti 1 kohta
AI generated
admin_1988_turku-and-pori-county__323
Administrative court allows employee stock option difference as taxable salary for advance tax purposes.
admin_1988_uusimaa-county__1519
Administrative court allowed appeal regarding tax loss offset calculation under Finnish tax law.
admin_1986_oulu-county__1104
Tax court reduced travel expense deduction based on actual work days and updated ticket prices.
admin_1988_turku-and-pori-county__40
Court allows corporate income tax increase for interest-free loan to shareholder's spouse as benefit to another owner.
admin_1989_uusimaa-county__1402
Court allows 30% computer depreciation deduction but limits it to actual payments made during the tax year.

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Full text

Yhtiö ilmoitti valtionverotuksessa tehtävän tutkimusvähennyksen laskentaperusteeksi tutkimus- ja kehittämistoiminnassa työskennelleille henkilöille verovuonna maksetut ennakonpidätyksen alaiset palkat sosiaalikuluineen. Lääninverolautakunta toimitti verotuksen ilmoituksen mukaisesti.

Verotusasiamiehen valituksesta lääninoikeus katsoi, ettei palkkojen perusteella maksettuja sosiaalikuluja voida sisällyttää laskentaperusteeseen ja korotti yhtiön valtionverotusta vastaavasti.

Verovuosi 1984.

L tutkimusvähennyksestä valtionverotuksessa 3 § 1 mom 1 kohta