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Uudenmaan LO 19.3.1987 200/VI AI generated

Investment allowance not treated as tax relief requiring addition to income for discretionary tax assessment.

Case Number Uudenmaan LO 19.3.1987 200/VI
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court of Uusimaa upheld the tax authority's decision regarding the 1983 tax year. The court determined that the investment allowance did not qualify as tax relief necessitating its addition to the calculated income for discretionary tax assessment purposes. Consequently, the tax authority was permitted to exclude the allowance from the income base without violating statutory requirements.

Legislator headnote

AI generated

Investment allowance Act s. 6; Income Tax Act s. 72 (1) no. 4: An investment allowance is not considered tax relief that must be added to the calculated income when examining the conditions for discretionary tax assessment.

Keywords

AI generated
investment allowance tax relief discretionary tax assessment income calculation tax year 1983

Cited Legislation

AI generated
Investment allowance Act s. 6
Income Tax Act s. 72 (1) no. 4

Cited Case Law

AI generated
Administrative Court of Finland A:19.3.1987 T:199/VI
Supreme Administrative Court decision T:259 A:21.1.1988
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_1990_turku-and-pori-county__20
Court allows tax refund offset when company continues business after partner swap, not a dissolution.
appeal_1982_eastern-finland__171
Tax court dismisses tax evasion charge where high interest savings were not reported due to unclear regulations.
admin_1986_mikkeli-county__400
Court allows late payment penalties on tax reduced by administrative court before due date.
admin_2002_vaasa__11
Administrative Court allows tax adjustment for unreported foreign pension income under tax procedure law.

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Full text

Investointitalletuksen koron verovapautta ei pidetty sellaisena

veronhuojennuksena, jonka määrä olisi lisättävä laskelmanmukaiseen

tuloon harkintaverotuksen edellytyksiä tutkittaessa

ja joka olisi vähennettävä harkinnalla vahvistetusta

määrästä. Verovuosi 1983.

InvestointivarausL 6 §

VerotusL 72 § 1 mom 4 kohta

Kts. myös ULO A:19.3.1987 T:199/VI

KHO:n päätös T:259 A:21.1.1988 : KHO toisin, päätös tallennettu

oikeustapausrekisteriin (FKHO)