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Uudenmaan LO 22.1.1987 29/III AI generated

Tax court allows deduction of car purchase cost for private use portion in partnership income.

Case Number Uudenmaan LO 22.1.1987 29/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 tax authority's adjustment to the partnership's income regarding a car used for private purposes. The tax authority had added the private use portion of the car's purchase cost to the partnership's income, while the partnership argued the cost should be fully deductible from the start of the next fiscal period. The court ruled that the deduction must be calculated based on the actual usage pattern, permitting the full deduction only after the car was exclusively used for business in the subsequent period.

Legislator headnote

AI generated

ElinkVL 7 §; ElinkVL 8 § 2 mom; ElinkVL 8 § 4 kohta; ElinkVL 12 §; ElinkVL 30 §; ElinkVL 51 § 3 mom: When a vehicle used for private purposes is subsequently used exclusively for business, the tax deduction for its purchase cost is calculated based on the period of exclusive business use, allowing full deduction from the start of that period.

Keywords

AI generated
partnership income tax private use deduction vehicle cost allocation fiscal period adjustment business usage criteria

Cited Legislation

AI generated
ElinkVL 7 §
ElinkVL 8 § 2 mom
ElinkVL 8 § 4 kohta
ElinkVL 12 §
ElinkVL 30 §
ElinkVL 51 § 3 mom
AI generated
admin_1988_kuopio-county__627
Court allows adding car purchase cost to partnership income based on private use, deducting investment reserve portion.
admin_1987_kuopio-county__358
Court orders reconsideration of business income deductions for private car use under ElinkVL 51 § 3.
admin_1986_uusimaa-county__1579
Administrative court dismissed tax authority's claim that private car use by shareholder counts as salary.
admin_1991_hame-county__4
Court allows partial tax exemption for car gift using 1-2 week gross salary rule despite lower court rejection.
admin_1986_vaasa-county__627
Court dismissed tax appeal requiring one-time private use depreciation addition to business income.

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Full text

Verolautakunta oli verotusta toimittaessaan lisännyt kommandiittiyhtiön

tuloon yksityiskäytön osuutena osan yhtiön käyttöomaisuuteen

kuuluvan auton hankintamenon poistosta. Kysymyksessä

oleva auto oli otettu käyttöön 29.12.1982 tilikaudella,

joka päättyi 31.12.1982. Yhtiön käyttöomaisuuteen ei

ollut aikaisemmin sisältynyt autoa. Verovuonna hankittu auto

oli seuraavan tilikauden alusta alkaen annettu yhtiössä työskentelevän

yhtiömiehen käyttöön hänen palkkaansa kuuluvana

autoetuna. Kun otettiin huomioon se käyttö, johon auto oli

seuraavan tilikauden alusta alkaen tullut, yhtiöllä katsottiin

olevan oikeus vähentää tulostaan tilikauden lopussa

käyttöön otetun auton hankintamenon poisto kokonaan. Verovuosi

1982.

ElinkVL 7 §

ElinkVL 8 § 2 mom

ElinkVL 8 § 4 kohta

ElinkVL 12 §

ElinkVL 30 §

ElinkVL 51 § 3 mom