Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Lapin LO 18.10.1991 1198 AI generated

Company tax deduction denied for selling farm machinery not meeting large equipment definition under tax law.

Case Number Lapin LO 18.10.1991 1198
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 company's appeal regarding its inability to deduct warranty reserves from income derived from selling farm machinery. The company argued that the sold tractors and harvesters constituted large equipment under the relevant tax provision, yet the court found they did not meet the statutory definition. Consequently, the court upheld the tax authority's decision that the warranty reserves were not deductible based on the specific criteria for large equipment.

Legislator headnote

AI generated

ElinkVL 47 § 1 mom; The sale of machinery used in forestry operations does not qualify as the sale of large equipment under the tax law if the units fail to meet the specific size and usage criteria defined in the statute.

Keywords

AI generated
income tax deduction warranty reserve large equipment definition forestry machinery administrative court review

Cited Legislation

AI generated
ElinkVL 47 § 1 mom
AI generated
kko-precedent_1990_47
Shareholder liable for environmental damage from pesticide misuse ordered to compensate well owners.
admin_1988_water-superior__128
Corporate and individual criminal conviction for exceeding wastewater discharge limits and causing pollution damage.
labour_2000_4
Labor court allows union fines for intentional work slowdowns violating collective agreement terms.
admin_1995_oulu-county__612
Income from selling business furniture after five years is personal income, not business income.
kho-other_2017_3091
Supreme Administrative Court dismissed appeal against municipal environmental rules exempting small wastewater discharges from strict groundwater protection.

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

Elinkeinotulon verottamisesta annetun lain 47 §:n 1 momentissa

tarkoitetun suurehkon koneyksikön käsite

Yhtiö oli luovuttanut valmistamiaan puutavaran korjuussa käytettäviä

prosessoreja ja metsätraktoreita sekä puutavaran

kuormaimia ja vastaavassa työssä käytettäviä käytettyinä ostamiaan

ja kunnostamiaan laitteita tilaajille. Sanotut työkoneet

ja -laitteet eivät olleet ylempänä mainitussa lainkohdassa

tarkoitettuja suurehkoja koneyksiköitä.

Yhtiö ei saanut vähentää tulostaan edellä mainittujen työkoneiden

ja -laitteiden myyntien perusteella tekemäänsä takuu-

varausta.

Verovuosi 1988.

ElinkVL 47 § 1 mom