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Vaasan LO 16.1.1987 1530 AI generated

Administrative court allows full deduction of mining costs from the tax year they were incurred.

Case Number Vaasan LO 16.1.1987 1530
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Vaasa allowed the taxpayer to deduct mining costs from the 1983 agricultural income tax return. The taxpayer claimed these expenses, totaling 2,390 marks, were incurred during that year, while the opposing party argued for multi-year amortization. The court rejected the amortization argument, ruling that costs must be deducted in the specific tax year they were paid.

Legislator headnote

AI generated

MaatVL 4 §; MaatVL 10 § 5 mom: Mining costs incurred in a specific tax year must be deducted from that year's agricultural income rather than amortized over multiple years.

Keywords

AI generated
agricultural income tax mining cost deduction tax year allocation amortization rules farming expenses

Cited Legislation

AI generated
MaatVL 4 §
MaatVL 10 § 5 mom
AI generated
admin_1987_uusimaa-county__196
Tax court reduces investment allowance by verified excess deductions under tax relief laws for 1983.
admin_1989_uusimaa-county__1323
Tax loss carryforward adjustment barred after finalization of prior year tax assessment.
admin_1986_oulu-county__1104
Tax court reduced travel expense deduction based on actual work days and updated ticket prices.
admin_1987_hame-county__85
Court allows deduction of accrued but unpaid interest from assets for wealth tax purposes.
admin_1986_uusimaa-county__1210
Administrative court dismissed company's appeal regarding incorrect tax treatment of asset depreciation deductions.

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Full text

Oikeuskysymyksenä asiassa oli, oliko kulut soranottopaikkaa

koskevista maa-ainesten ottamissuunnitelmasta ja maa-ainesluvasta

vähennettävä maatalouden tulosta sinä vuonna, jona

ne on suoritettu, vai oliko menot jaksotettava useampien

vuosien kuluiksi.

Verovelvollisella oli ollut verovuonna tuloja soranmyynnistä.

Hän oli veroilmoituksessaan vähentänyt maataloustulostaan

maa-ainesten ottamissuunnitelmasta ja maa-ainesluvasta aiheutuneet

2.390 markan menot. Verolautakunta toimitti verotuksen

tältä osin annetun veroilmoituksen mukaisesti.

Lääninoikeus, hyläten valtion- ja kunnanasiamiehen valituksen,

katsoi, että kyseiset menot voitiin kokonaisuudessaan

vähentää sen verovuoden maatalouden tulosta, jona ne oli

maksettu. Verovuosi 1983.

MaatVL 4 §

MaatVL 10 § 5 mom