Kuopion LO 23.6.1987 479/II
AI generated
Court allows deduction of half the cost of a cookbook series for income generation.
Finland (FI)
Legislator summary
AI generatedThe Administrative Court ruled in favor of the taxpayer regarding a deduction claim for half the purchase price of a cookbook series. The taxpayer argued that the series was acquired for income generation and retention, while the tax authority contested the full deduction. The court permitted the deduction of only 50% of the cost based on the specific statutory provision.
Legislator headnote
AI generatedTVL 26 § 1 mom 6 kohta; The court allows a deduction of half the cost of a book series acquired for income generation and retention.
Keywords
AI generated
income generation deduction
cookbook series cost
taxable income retention
half cost deduction
TVL 26 section 1
Cited Legislation
AI generatedTVL 26 § 1 mom 6 kohta
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Full text
Ravintolapäälliköllä oli oikeus vähentää tulon hankkimisesta
ja säilyttämisestä johtuneena menona puolet Kodin Suuri Keittokirjasto
nimisen kirjasarjan hankintahinnasta.
Verovuosi 1984
TVL 26 § 1 mom 6 kohta