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Uudenmaan LO 30.1.1990 49/VI AI generated

Court holds that a father's work duties from a rental property do not lower the property's market value for tax purposes.

Case Number Uudenmaan LO 30.1.1990 49/VI
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the tax authority's claim that the father's work duties from a rental property reduced its market value. The authority argued that the father's employment activities on the premises diminished the property's economic worth, while the taxpayer contended the property's value remained intact. The court ruled that such duties do not inherently lower the fair market value of the rental property for tax assessment.

Legislator headnote

AI generated

TVL 20 § 6 kohta; VeroHp 1 § (983/85), 2 § (983/85), 4 § (983/85): Work duties performed by a tenant from a rental property do not constitute a reduction in the property's market value for income tax purposes.

Keywords

AI generated
rental property value work duties impact income tax assessment market value reduction tenant employment activities

Cited Legislation

AI generated
TVL 20 § 6 kohta
VeroHp 1 § (983/85)
VeroHp 2 § (983/85)
VeroHp 4 § (983/85)
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Supreme Court rules that taxes paid to a partner of a limited partnership are a reorganization debt for the partnership.

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Full text

Huoltomiehen työtehtävien hoitamisen työsuhdeasunnosta käsin

ei sinänsä katsottu vaikuttavan alentavasti asuntoedun käypään

arvoon. Verovuosi 1985.

TVL 20 § 6 kohta

VeroHp vuodelta 1985 toimitettavassa verotuksessa noudatettavista luontoisetujen laskentaperusteista 1 §

(983/85)

VeroHp vuodelta 1985 toimitettavassa verotuksessa noudatettavista luontoisetujen laskentaperusteista 2 §

(983/85)

VeroHp vuodelta 1985 toimitettavassa verotuksessa noudatettavista luontoisetujen laskentaperusteista 4 §

(983/85)