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Kuopion LO 22.5.1987 369/II AI generated

Court allows deduction of computer purchase costs from income as annual depreciation expense.

Case Number Kuopion LO 22.5.1987 369/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 ruled that the taxpayer could deduct the purchase price of a computer system from their income. The tax authority had rejected the deduction, arguing the equipment was for professional activities rather than subsistence. The court clarified that while the purchase was for work, the cost qualifies for annual depreciation and is a valid expense.

Legislator headnote

AI generated

TVL 25 §; TVL 26 § 2 mom: Expenses incurred for professional activities are deductible from income if they can be allocated to annual depreciation, provided they are not considered subsistence expenses.

Keywords

AI generated
income tax deduction annual depreciation professional expenses computer equipment subsistence expenses

Cited Legislation

AI generated
TVL 25 §
TVL 26 § 2 mom
AI generated
admin_1987_mikkeli-county__1017
Administrative court allows teacher to deduct half of computer purchase costs as income-deriving expenses under tax law.
admin_1988_turku-and-pori-county__148
High Court dismisses tax deduction claim for high-end computer and TV monitor purchased by teacher.
ECLI:FI:KKO:2019:67
Supreme Court dismisses appeal; sealing procedure not triggered due to lack of disagreement on evidence use.
admin_1987_lapland-county__267
Administrative court allows deduction of air purifier purchase as medical expense for family illness.
admin_1987_uusimaa-county__182
Court allows full deduction of computer purchase price from income for both teaching and property management activities.

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Full text

Oliko valittajalla oikeus vähentää tulostaan pienoistietokoneen

hankintakustannukset.

Valittaja, joka oli yliopistollisen keskussairaalan ylifyysikko

ja korkeakoulussa lääketieteellisen fysiikan dosentti,

oli verovuonna hankkinut kotiinsa pienoistietokoneen, näyttöpäätteen

ja levyaseman. Laitteiden hankintahinta oli 6 500

markkaa. Hän oli jäsenenä eri tutkimusryhmissä, jotka olivat

julkaisseet tutkimuksiaan myös verovuonna.

Verolautakunta ei ollut hyväksynyt osaakaan laitteiston hankintahinnasta

vähennyskelpoiseksi menoksi.

Lääninoikeus katsoi, että laitteisto oli hankittu ansiotoimintaa

varten eikä osaakaan hankintamenosta siten ollut katsottava

elantomenoksi. Valittajalla oli siten oikeus vähentää

tulostaan laitteiston hankintahinta vuotuisin poistoin.

Hankintavuoden poiston suuruus on 30 % hankintahinnasta eli

1 950 markkaa. Verovuonna hankittujen kolmen tietokonelevyn

hinta 125 markkaa oli vähennyskelpoinen vuosimenona.

Verovuosi 1984

TVL 25 §

TVL 26 § 2 mom