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Uudenmaan LO 9.10.1987 713/VI AI generated

Court dismissed appeal as 1978 loss could not be deducted after 1982 income was restored.

Case Number Uudenmaan LO 9.10.1987 713/VI
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the taxpayer's appeal regarding the 1982 tax assessment. The taxpayer argued that a verified 1978 loss should be reinstated after the 1982 tax year generated taxable income. The court ruled that since the 1978 loss had already been fully offset by subsequent years' losses before 1982, it could not be deducted again once income reappeared.

Legislator headnote

AI generated

Tappiontasauslaki 8 § 2 mom; A loss verified in one year cannot be deducted in a later year if it was already fully offset by losses in intervening years.

Keywords

AI generated
tax loss carryforward tax deduction limitation interim loss offset tax year 1982 administrative court ruling

Cited Legislation

AI generated
Tappiontasauslaki 8 § 2 mom
AI generated
admin_1989_uusimaa-county__1323
Tax loss carryforward adjustment barred after finalization of prior year tax assessment.
admin_1987_northern-karelia-county__644
Tax loss carryforward claim dismissed as late appeal filed after statutory deadline expired.
admin_1991_uusimaa-county__233
Administrative court dismissed appeal; 1986 tax loss validly offset against 1987 income despite later audit correction.
admin_1990_uusimaa-county__305
County Administrative Court allows deduction of operating reserve for loss calculation under Finnish tax law.
admin_1995_northern-karelia-county__731
Court allows tax loss carryforward from dissolved partnership to partner's income for deduction.

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Full text

Verovelvolliselle verovuodelta 1978 vahvistettu tappio oli

vähennetty vuosien 1979-1981 verotuksissa. Vuoden 1981 verotuksen

yhteydessä oli vähennetty myös muita tappioita, minkä

vuoksi verotettavaa tuloa ei ollut jäänyt. Sanotut muut tappiot

vähennettiin loppuun vuoden 1982 verotuksessa, minkä

jälkeen verovelvolliselle jäi verotettavaa tuloa. Verotusasiamiehen

vuoden 1982 verotukseen kohdistamaa valitusta,

jossa vaadittiin vuoden 1978 tappion vahvistamista uudelleen,

ei voitu tutkia, koska tätä tappiota ei ollut vähennetty

vuoden 1982 tulosta. Verovuosi 1982.

TappiontasausL 8 § 2 mom