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Keski-Suomen LO 14.3.1989 257 AI generated

Court dismissed tax deduction for timber from own forest as no real expenditure occurred for construction.

Case Number Keski-Suomen LO 14.3.1989 257
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim to deduct the value of timber harvested from their own forest as a random selling profit cost. The tax authority reduced costs based on drawings and sawing expenses but rejected the timber's value, arguing no real expenditure occurred. The court agreed, ruling that harvesting timber for one's own construction does not constitute a deductible random selling profit cost under the Tax Law.

Legislator headnote

AI generated

TVL 21 § 2 mom; The value of timber harvested from one's own forest cannot be deducted as a random selling profit cost if no real expenditure was incurred in acquiring the timber for the building.

Keywords

AI generated
random selling profit tax deduction own forest timber real expenditure construction costs tax law administrative court

Cited Legislation

AI generated
TVL 21 § 2 mom
AI generated
kho-other_2018_4097
Supreme Administrative Court dismisses appeal; tree felling requires specific permit under Planning and Building Act.
admin_2007_hameenlinna__576
Tax court dismissed claim to deduct hypothetical acquisition cost for timber sale income under income tax law.
kko-precedent_1989_89
Supreme Court held that timber saved by road authority does not constitute 'obvious benefit' under Road Act 67 § 1. verdict: dismissed
admin_2009_hameenlinna__167
Income tax court denies immediate deduction of timber costs from land purchase price upon timber sale.
kho-precedent_1997_80
Shareholder's forest income taxed under s. 43 Tax Act deemed capital income upon surplus distribution.

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Full text

K oli ottanut myymänsä tilan metsästä rakennuspuut tilalle rakennettua rakennusta varten. Laskiessaan satunnaisen myyntivoiton suuruutta verolautakunta vähensi luovutushinnasta rakennuspiirustuksista ja puutavaran sahauksesta aiheutuneet kustannukset, mutta ei puutavaran arvoa. Lääninoikeus katsoi, ettei tilan omasta metsästä otetun puutavaran arvoa voitu vähentää satunnaisesta myyntivoitosta rakennukseen kohdistuvana hankintamenona, koska puutavaran hankkimisesta ei ollut syntynyt todellista menoa.

TVL 21 § 2 mom