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Uudenmaan LO 23.6.1987 404/I AI generated

Tax court dismissed appeal; joint residence tax value must be split for individual income tax calculation.

Case Number Uudenmaan LO 23.6.1987 404/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding the calculation of their housing income tax for 1983. The lower court had correctly determined that the joint tax value of the vacation home must be divided by two to reflect the taxpayer's individual share. Consequently, the housing income derived from the property was excluded from taxable income because the calculated share did not exceed the 50,000 mark threshold.

Legislator headnote

AI generated

1 § 1 mom; 1 § 3 mom; 7 § 1 mom; 7 § 2 mom: When a property is jointly owned and used as a residence, the tax value must be apportioned to each owner's share for individual income tax purposes, and income is only taxable if the apportioned value exceeds the statutory threshold.

Keywords

AI generated
joint property ownership housing income tax tax value apportionment income threshold limit vacation home taxation administrative court review individual tax liability

Cited Legislation

AI generated
1 § 1 mom of the Act on the Taxation of Housing Income in Certain Cases
1 § 3 mom of the Act on the Taxation of Housing Income in Certain Cases
7 § 1 mom of the Act on the Taxation of Housing Income in Certain Cases
7 § 2 mom of the Act on the Taxation of Housing Income in Certain Cases

Cited Case Law

AI generated
KHO decision T:4362 A:1.11.1988
AI generated
admin_1990_oulu-county__84
Court allows tax assessment based on 2/3 ownership share when spouse exemption does not apply.
kho-precedent_1998_84
Court held that a doctor's apartment used as a residence is not taxable business asset for net wealth calculation.
admin_1990_hame-county__167
Family with two homes on same town has one home as tax residence if other is insufficient.
kho-precedent_2013_201
Supreme Administrative Court allows mortgage interest deduction for divorced parent buying home with minor child.
admin_1988_turku-and-pori-county__834
Gift of vacation home to child with retained life tenancy does not trigger full property income tax.

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Full text

Puolisoille oli myönnetty yhteisesti lainhuuto heidän vapaa-ajan

asuntona käyttämäänsä kiinteistöön. Vapaa-ajan asunnon

verotusarvo oli vahvistettu 81 745 markaksi. Valittajan

asuntotuloksi oli vahvistettu valtionverotuksessa puolet

50 000 markan ylittävän 31 745 markan verotusarvon perusteella

lasketusta asuntotulosta.

Lääninoikeus katsoi, että asuntotulo tuli määrätä valittajan

omistamaa osuutta (1/2) vastaavan verotusarvon perusteella.

Kun näin laskettu verotusarvo ei ylittänyt 50 000 markkaa,

valittajalle valtionverotuksessa vahvistettu asuntotulo poistettiin.

Äänestys 2-1. Verovuosi 1983.

L asuntotulon verottamisesta eräissä tapauksissa 1 § 1 mom

L asuntotulon verottamisesta eräissä tapauksissa 1 § 3 mom

L asuntotulon verottamisesta eräissä tapauksissa 7 § 1 mom

L asuntotulon verottamisesta eräissä tapauksissa 7 § 2 mom

KHO:n päätös T:4362 A:1.11.1988 : Ei muutosta Päätös tallennettu

oikeustapausrekisteriin (FKHO)