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Mikkelin LO 6.1.1988 4 AI generated

Construction costs for a laundry room in a residence were ruled non-deductible as living expenses.

Case Number Mikkelin LO 6.1.1988 4
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 claim to deduct construction costs for a laundry and drying room built in the basement of a residence. The tax authorities and investigating board deemed these expenses non-deductible living costs because the rooms were primarily for the taxpayer's family use, though a guest also utilized them during vacations. The court agreed that since the facilities were constructed mainly for the taxpayer's own household needs rather than agricultural business operations, the costs could not be treated as deductible agricultural expenses.

Legislator headnote

AI generated

MaatVL 4 §; MaatVL 6 § 1 mom 4 kohta; MaatVL 7 § 2 kohta: Construction costs for facilities within a residence used primarily for personal household needs are not deductible as agricultural expenses.

Keywords

AI generated
agricultural expense deduction residence construction costs living expenses classification taxpayer household use agricultural activity requirement

Cited Legislation

AI generated
MaatVL 4 §
MaatVL 6 § 1 mom 4 kohta
MaatVL 6 § 1 mom 4 kohta
MaatVL 7 § 2 kohta
AI generated
admin_1995_turku-and-pori-county__577
Administrative court dismissed appeal regarding property tax rate for a building used primarily for permanent residence.
admin_1989_kuopio-county__580
Building permit request dismissed for partial non-compliance where dwelling usage justified partial exemption.
kho-precedent_2015_74
Supreme Administrative Court allows home repair deduction for vacant property owned by taxpayers in 2010.
admin_1996_hame-county__2
Administrative court rejected lower court's finding that unfinished basement storage rooms qualify for reduced tax value due to proximity to living areas.
insurance_1984_1212-1984
Farmer's injury while removing barn door deemed work-related despite personal maintenance duty.

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Full text

Oikeuskysymyksenä oli, olivatko asuinrakennukseen rakennetun

työvaatteiden säilytys- ja kuivatushuoneen sekä peseytymistilan

rakentamiskustannukset maatalouden vähennyskelpoinen

meno ja saiko menot vähentää 10 %:n vuotuisin poistoin.

Tilat oli rakennettu asuinrakennuksen kellarikerrokseen saunan

viereen. Tiloja käytettiin verovelvollisen ja hänen perheensä

työvaatteiden vaihtoon, säilytykseen ja kuivaukseen

sekä peseytymiseen. Lomien aikana tiloja käytti myös lomittaja.

Verolautakunta ja tutkijalautakunta pitivät menoja vähennyskelvottomina

elantomenoina.

Lääninoikeus katsoi, että tilat oli rakennettu pääasiassa

omaa käyttöä varten ja että menoja oli sen vuoksi pidettävä

vähennyskelvottomina elantomenoina. Verovuosi 1985.

MaatVL 4 §

MaatVL 6 § 1 mom 4 kohta

MaatVL 7 § 2 kohta