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Keski-Suomen LO 6.4.1993 296 AI generated

Court allows deduction of agricultural building and drainage costs when farming is permanently abandoned.

Case Number Keski-Suomen LO 6.4.1993 296
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court allowed the taxpayer to deduct the remaining costs of agricultural buildings and drainage systems from their income tax. The taxpayer had permanently given up farming operations, and the buildings were not transferred to another income source or used privately. The court ruled that these costs could be deducted because the taxpayer no longer engaged in agricultural activities.

Legislator headnote

AI generated

MaatVL 6 § 1 mom 4 kohta; When a taxpayer permanently abandons agricultural activities, the remaining costs of agricultural buildings and drainage systems may be deducted from income tax.

Keywords

AI generated
agricultural abandonment income tax deduction building costs drainage systems permanent cessation taxable income MaatVL provision

Cited Legislation

AI generated
MaatVL 6 § 1 mom 4 kohta
MaatVL 6 § 1 mom 4 kohta
AI generated
admin_1989_kuopio-county__538
Tax deduction denied for farm buildings when farming ceased and no current agricultural activity existed.
admin_2008_turku__292
Administrative court dismissed tax objection regarding tax-free sale of farm land by former farmer.
admin_1997_vaasa-county__53
Court allows farming deductions when temporary suspension does not end farming activity permanently.
kho-precedent_1998_40
Rental income from land leased by a farmer with a surrender pension is agricultural income, not capital income.
admin_1991_hame-county__390
Administrative court allows tax deduction for agricultural assets despite temporary farming cessation due to pension commitment.

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Full text

Oikeuskysymyksenä oli, voidaanko maatalousrakennusten ja salaojien menojäännös kokonaisuudessaan poistaa maatalouden harjoittamisen lopettamisvuonna.

Verovelvollinen oli verovuonna luopumiseläkesopimuksen solmiessaan pysyvästi luopunut maatalouden harjoittamisesta. Maatalousrakennusten, joihin kuului navetta, laakasiilo ja avokatos, poistamaton hankintameno oli 43 621 markkaa ja salaojien 7 794 markkaa. Rakennuksia tai rakennelmia ei ollut siirretty toiseen tulolähteeseen tai otettu yksityiskäyttöön. Pellot oli metsitetty, ja salaojien hankintameno ei ollut vähennyskelpoinen metsätalouden tulosta. Lääninoikeus vähensi maatalouden tulosta maatalousrakennusten ja salaojien menojäännökset.

Verovuosi 1986.

MaatVL 6 § 1 mom 4 kohta