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Kuopion LO 16.9.1988 526/II AI generated

Court allows deduction of business vehicle radio phone costs from self-employed income under Finnish tax law.

Case Number Kuopion LO 16.9.1988 526/II
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 Kuopio allowed the taxpayer to deduct the cost of a radio phone from their self-employed business income. The taxpayer, operating a taxi service, purchased a radio phone to offer clients premium communication features alongside high-end vehicles. While the Tax Board rejected the deduction, the court determined the equipment was essential for the business operations and granted the requested reduction.

Legislator headnote

AI generated

ElinkVL 7 §; ElinkVL 30 §: Business expenses for equipment directly facilitating trade operations are deductible from self-employed income.

Keywords

AI generated
business expense deduction self-employed income radio communication equipment taxable business assets Finnish tax law administrative court ruling vehicle accessories

Cited Legislation

AI generated
ElinkVL 7 §
ElinkVL 30 §
AI generated
admin_1992_turku-and-pori-county__700
Court allows partial tax deduction for officer's duty phone but rejects purchase cost as business expense.
admin_1987_kuopio-county__210
Court dismisses air purifier purchase as deductible medical expenses due to lack of doctor's recommendation.
admin_1987_lapland-county__267
Administrative court allows deduction of air purifier purchase as medical expense for family illness.
admin_1987_vaasa-county__292
Police officer allowed to deduct half of car radio costs as work expense.
market_2008_428
Market Court dismisses public procurement challenge where tenderer claims non-compliant tender evaluation. Court finds no violation as no weighting was set and tender was rejected for unclear pricing. No procedural error found in comparative assessment.

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Full text

NMT-radiopuhelimen hankintamenon vähennyskelpoisuus autoilijan

ammattitulosta.

Verovelvollinen toimi alueellaan ns. edustusautopalveluun

erikoistuneena autoilijana. Taksin edustusautopalvelua oli

tarjottu yrityksille lupaamalla tavallista suuremman ja

kalliinman edustusluokan auton lisäksi mm. autopuhelimen

käyttömahdollisuutta. Verovelvollinen oli verovuonna hankkinut

autoonsa 17 000 markkaa maksaneen radiopuhelimen. Hän

vaati sen lukemista ammatin kalustoon ja verovuoden poistona

5 100 markkaa.

Verolautakunta oli katsonut, ettei puhelimen hankintahinta

kuulunut ammatin kalustomenoihin ja jättänyt poiston hyväksymättä

ammatin menoina.

Lääninoikeus katsoi näissä oloissa radiopuhelimen olevan ammatin

kalustoa ja vähensi vaaditun poiston ammattitulosta.

Verovuosi 1986

ElinkVL 7 §

ElinkVL 30 §