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Hämeen LO 4.3.1992 212/1 AI generated

Farm tax court allows full deduction of computer software purchase price in year of acquisition.

Case Number Hämeen LO 4.3.1992 212/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court allowed the taxpayer to deduct the full cost of a computer program in the year of purchase. While the tax board and majority of the court required annual depreciation due to the software's long usage period, the minority argued it was an expense rather than an asset. The court ultimately ruled that the software qualifies as a fixed asset eligible for immediate full deduction.

Legislator headnote

AI generated

Maatalousverolain 8 §:n 2 momentin mukaan; fixed assets acquired by agricultural taxpayers may be fully deducted in the year of acquisition if their useful life exceeds three years, establishing that software costs are deductible immediately rather than via annual depreciation.

Keywords

AI generated
agricultural tax law computer software deduction fixed asset classification annual depreciation rules tax expense timing farm income tax asset useful life

Cited Legislation

AI generated
Maatalousverolain 8 § 2 momentti
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_1987_mikkeli-county__1017
Administrative court allows teacher to deduct half of computer purchase costs as income-deriving expenses under tax law.
admin_1989_uusimaa-county__1402
Court allows 30% computer depreciation deduction but limits it to actual payments made during the tax year.
admin_1991_central-finland-county__259
Court rules purchase price of primarily agricultural tractor fully deductible from agricultural income allowance.
admin_1987_uusimaa-county__199
Investment tax credit must be added to income and deducted from assessed tax for discretionary tax review.

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Full text

Oikeuskysymyksenä oli, voidaanko ATK-ohjelman hankintahinta vähentää maatalousverotuksessa kokonaan sinä vuonna, jona ohjelma on hankittu vai vuotuisin poistoin.

X on hankkinut verovuonna tietokoneen ja 2 500 markan hintaisen maatalouden kirjanpitoa käsittelevän tietokoneohjelman ja vaatinut ohjelman hankintahinnan kokonaisuudessaan vähennettäväksi verovuonna.

Verolautakunta katsoi, että ATK-ohjelman hinta on vähennettävä vuotuisin poistoin maatilatalouden tuloverolain 8 §:n 2 momentin mukaan.

Lääninoikeus katsoi, että ATK-ohjelman käyttöaika on yli kolme vuotta. Tämän johdosta ohjelman hankintameno on vähennettävä vuotuisin poistoin.

Verovuosi 1989.

Äänestys 2-1. Vähemmistöön jäänyt jäsen katsoi, ettei ATK-ohjelma ole esine ja sen hankintameno on vuosikulu.

MaatVL 8 §

Kiviranta: Maatalousverotus s. 4:39

Vrt. Anderssson: Maatalousverotus 1981 s. 52 ja 64