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Uudenmaan LO 17.2.1987 182/III AI generated

Court allows full deduction of computer purchase price from income for both teaching and property management activities.

Case Number Uudenmaan LO 17.2.1987 182/III
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 the full purchase price of a microcomputer from income derived from both full-time teaching and part-time property management. The taxpayer argued that the computer was used for bookkeeping, payroll, and budgeting in both professions, while the tax authority initially questioned the allocation of costs. The court ruled that since the device served both income-generating activities, the entire cost could be deducted against the total income from those activities.

Legislator headnote

AI generated

TVL 25 § 1 mom; TVL 26 § 2 mom: When a single asset is used for multiple income-generating activities, the full acquisition cost may be deducted from the total income derived from all such activities.

Keywords

AI generated
income tax deduction microcomputer purchase mixed use activities cost allocation rule educational income property management income business expenses

Cited Legislation

AI generated
TVL 25 § 1 mom
TVL 26 § 2 mom
AI generated
admin_1987_uusimaa-county__181
Administrative court dismissed tax deduction claim for computer purchase as not qualifying as income-earning expense.
admin_1985_turku-and-pori-county__571
Administrative court allows half deduction of computer purchase cost for tax purposes under TVL 25.1.
admin_1988_turku-and-pori-county__148
High Court dismisses tax deduction claim for high-end computer and TV monitor purchased by teacher.
admin_1988_uusimaa-county__282
Tax court allows full deduction of computer purchase cost as business expense for academic work.
admin_1987_mikkeli-county__1017
Administrative court allows teacher to deduct half of computer purchase costs as income-deriving expenses under tax law.

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Full text

Verovelvollinen hoiti päätoimenaan peruskoulun yläasteen matematiikan,

fysiikan ja kemian lehtorin tointa ja sivutoimenaan

kolmen asunto-osakeyhtiön isännöitsijän tehtäviä. Hän

oli hankkinut verovuonna yhteensä 18 600 markkaa maksaneet

Osborne I DD -merkkisen mikrotietokoneen ja siihen liittyvän

kirjoittimen. Verovelvollinen oli käyttänyt tietokonetta sekä

opetustoimessaan koulun ATK -kerhossa että isännöitsijän tehtävissä

muun ohella kirjanpidon, palkkalaskennan, talousarvioiden

ja talokohtaisten rekisterien laadinnassa sekä tekstinkäsittelylaitteena.

Verovelvollinen sai tulon hankkimisesta

ja säilyttämisestä aiheutuneena menona vähentää hankintahinnasta

tehtävän vuotuisen 30 prosentin poiston kokonaan.

Verovuosi 1983.

TVL 25 § 1 mom

TVL 26 § 2 mom