Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Lapin LO 30.8.1990 1000 AI generated

Farm building grant deduction must be calculated annually based on actual costs incurred each year.

Case Number Lapin LO 30.8.1990 1000
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 appeal regarding the calculation of a state grant deduction for farm construction. The County Administrative Board had ruled that the total grant amount should be deducted in the year the building was completed, rather than annually. The court rejected this approach, holding that the law requires the deduction to be calculated year by year based on the costs incurred in that specific year.

Legislator headnote

AI generated

Maatilatalouden tuloverolain 5 § 1 momentin 4 kohta; The grant received from the state for the acquisition of a farm building must be deducted annually from the corresponding acquisition costs incurred in each year, not as a lump sum in the completion year.

Keywords

AI generated
farm building grant income tax deduction annual cost calculation agricultural tax law state subsidy deduction taxable income adjustment administrative court review

Cited Legislation

AI generated
Maatilatalouden tuloverolain 5 § 1 momentin 4 kohta
Maatilatalouden tuloverolain 9 §
Verotuslain 83 §
AI generated
kho-precedent_2013_153
Spousal sale of home to two buyers same day qualifies for tax exemption under Finnish Income Tax Act.
admin_1986_vaasa-county__3750
Stamp duty on land and mill buildings sold to a partnership company must be calculated on their combined value.
kho-precedent_1998_45
VAT refund claim dismissed as claimant failed to prove goods were exported for non-EU use.
admin_1995_turku-and-pori-county__472
Administrative court dismissed tax assessment appeal regarding separate valuation of industrial and residential building parts.
admin_1997_uusimaa-county__212
VAT deduction for planning services not allowed when plans remain unused and not resold or used.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Oikeuskysymyksenä oli, miten valtiolta saatu avustus tuloutetaan

maatilatalouden verotuksessa.

Maatilatalouden tuloverolain 5 §:n 1 momentin 4 kohdan mukaan

valtiolta maatalousrakennuksen hankintaan saatu avustus

tuloutetaan vähentämällä se vastaavista hankintamenoista.

Lääninoikeus katsoi säännöksen tarkoittavan sitä, että useampaan

verovuoteen jakaantuvia avustuseriä ei ole tuloutettava

vuosittain, vaan niiden yhteismäärä on tuloutettava sinä vuonna,

jona rakennus on valmistunut, jolloin rakennuksen hankintamenot

voidaan kokonaisuudessaan vähentää saadusta avutuksesta

ja mahdollisesti jäävä erotus lukea tuloksi. Jälkiverotukset,

joissa avustuserät tuloutettiin niiden suoritusvuosina

ottaen vähennyksinä huomioon vain noina vuosina kertyneet

rakennuskustannukset, kumottiin.

Verovuosi 1979

Verovuosi 1980

MaatVL 5 § 1 mom 4 k

MaatVL 9 §

VerotusL 83 §