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Uudenmaan LO 19.2.1987 196/IV AI generated

Tax court reduces investment allowance by verified excess deductions under tax relief laws for 1983.

Case Number Uudenmaan LO 19.2.1987 196/IV
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa reduced the taxpayer's investment allowance for the 1983 tax year by the amount of verified excess deductions. The taxpayer argued for the full allowance, while the tax authority confirmed the deductions exceeded the permitted limit. The court upheld the reduction based on the statutory rules governing investment allowances and excess deductions.

Legislator headnote

AI generated

L 14 § 3 mom; The investment allowance must be reduced by the amount of excess deductions verified after applying tax relief laws.

Keywords

AI generated
investment allowance excess deductions tax relief laws administrative court 1983 tax year

Cited Legislation

AI generated
L 14 § 3 mom
InvestointivarausL 14 § 3 mom

Cited Case Law

AI generated
KHO:n päätös A:13.11.1987 T:5015
KHO:n päätös A:13.11.1987 T:5015 : Ei muutosta.
AI generated
admin_1987_uusimaa-county__199
Investment tax credit must be added to income and deducted from assessed tax for discretionary tax review.
admin_1987_uusimaa-county__200
Investment allowance not treated as tax relief requiring addition to income for discretionary tax assessment.
admin_1994_uusimaa-county__1430
Unpaid 1989 taxes barred as deductions for 1990 wealth tax due to timing rules.
admin_1990_uusimaa-county__305
County Administrative Court allows deduction of operating reserve for loss calculation under Finnish tax law.
admin_1988_kuopio-county__627
Court allows adding car purchase cost to partnership income based on private use, deducting investment reserve portion.

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Full text

Investointivaraus vähennetään harkinnalla vahvistetusta määrästä

veronhuojennuslakien perusteella tehtävien ylimääräisten

poistojen vähentämisen jälkeen. Verovuosi 1983.

InvestointivarausL 14 § 3 mom

KHO:n päätös A:13.11.1987 T:5015 : Ei muutosta.