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Mikkelin LO 2.1.1989 4 AI generated

Donation deduction denied because cash under 5,000 marks and debentures excluded from cash definition.

Case Number Mikkelin LO 2.1.1989 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 request to deduct a donation made to the Mikkeli County Fund. The tax board rejected the deduction because the cash portion was under 5,000 marks and debentures were not considered cash. The court upheld this decision, ruling that the donation did not meet the statutory threshold for cash donations required for tax deduction.

Legislator headnote

AI generated

TVL 33 a § 3 mom; Donations to public funds are deductible only if the cash component exceeds 5,000 marks and debentures are excluded from the cash definition.

Keywords

AI generated
donation tax deduction cash threshold limit debenture classification public fund donation administrative court ruling

Cited Legislation

AI generated
TVL 33 a § 3 mom

Cited Case Law

AI generated
KHO:n päätös T:3703, A:23.10.1989
KHO:n päätös T:3703, A:23.10.1989: Ei muutosta.
AI generated
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Full text

Oikeuskysymyksenä oli, oliko Suomen Kulttuurirahaston Mikkelin

Läänin Maakuntarahastolle tekemä lahjoitus vähennyskelpoinen.

Lahjoitus muodostui 4 000 markan rahalahjoituksesta sekä

50 000 markan debentuureista.

Verolautakunta oli hylännyt esitetyn vaatimuksen.

Lääninoikeus katsoi, ettei lahjoitus ollut vähennyskelpoinen,

koska rahaa oli lahjoitettu vähemmän kuin 5 000 markkaa eikä

debentuureja katsottu rahaksi. Äänestys 2 - 1.

TVL 33 a § 3 mom

KHO:n päätös T:3703, A:23.10.1989: Ei muutosta.