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Uudenmaan LO 31.10.1989 1402/III AI generated

Court allows 30% computer depreciation deduction but limits it to actual payments made during the tax year.

Case Number Uudenmaan LO 31.10.1989 1402/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that computer purchase costs are deductible business expenses subject to a 30% annual depreciation rate. While the deduction rate is valid, the total amount deductible in any given year cannot exceed the actual payments made for that specific computer during that year. The court balanced the statutory depreciation rules against the reality of installment payment schedules to prevent over-deduction.

Legislator headnote

AI generated

TVL 25 § 1 mom; TVL 26 § 2 mom; ElinkVL 30 § 2 mom; ElinkVL 30 § 3 mom: Although business expenses for acquiring computers are deductible at a 30% annual rate, the deduction for a specific year is capped at the actual payments made for that asset during that year.

Keywords

AI generated
computer depreciation installment payments business expense deduction annual depreciation rate taxable income reduction administrative court ruling Finland tax law

Cited Legislation

AI generated
TVL 25 § 1 mom
TVL 26 § 2 mom
ElinkVL 30 § 2 mom
ElinkVL 30 § 3 mom
AI generated
admin_1992_turku-and-pori-county__914
Finnish tax court allows full IT program deduction in purchase year if useful life is under three years.
admin_1992_hame-county__212
Farm tax court allows full deduction of computer software purchase price in year of acquisition.
admin_1984_central-finland-county__1326
Dissertation costs deductible in 1982 tax year if not covered by stipend, per Tax Law s. 26.1.6.
admin_1987_uusimaa-county__199
Investment tax credit must be added to income and deducted from assessed tax for discretionary tax review.
admin_1994_hame-county__974
Spousal joint ownership of rental properties allows full interest deduction under Finnish tax law.

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Full text

Lääninoikeus katsoi, että tietokoneen hankintameno oli verovelvollisen

tulon hankkimisesta ja säilyttämisestä johtunut

meno, joka saatiin vähentää vuotuisin 30 prosentin

poistoin. Verovuonna ei kuitenkaan saatu vähentää enempää

kuin osamaksukaupalla ostetun koneen hankintamenosta oli

verovuoden aikana osamaksuerin suoritettu. Verovuosi 1985.

TVL 25 § 1 mom

TVL 26 § 2 mom

ElinkVL 30 § 2 mom

ElinkVL 30 § 3 mom