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Vaasan LO 30.4.1993 316/III AI generated

Income from selling a right to take hay is taxed as farm income if the land was previously used for farming.

Case Number Vaasan LO 30.4.1993 316/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that income from selling a right to take hay constitutes farm income under the Farm Income Tax Act. Although the land was no longer owned by the partners after the land division, the court found that farming activities had been conducted on the land in the partners' name. Consequently, the revenue from the sale was taxed as farm income rather than general business income.

Legislator headnote

AI generated

Maatilatalouden tuloverolain 5 § 1 momentin 5 kohdan mukaan: Income derived from the sale of a right to take hay is classified as farm income if the land was previously utilized for farming activities conducted in the name of the farming entity, regardless of subsequent ownership changes.

Keywords

AI generated
farm income tax sale of hay right land division farming activities tax classification partnership entity income source

Cited Legislation

AI generated
Maatilatalouden tuloverolain 5 § 1 momentin 5 kohta

Cited Case Law

AI generated
KHO T:85, A:13.1.1993
Vrt. KHO T:85, A:13.1.1993
AI generated
admin_1989_kuopio-county__540
Court dismissed tax deduction for calculated 20% deduction on birch sap and leaf products from own farm.
kho-precedent_2010_25
Court rejects tax exemption for farm land sale when seller stopped farming over a decade prior.
kho-precedent_1997_74
Court rejects farm income deduction for rental payments when business structure lacks genuine agricultural character.
admin_2015_eastern-finland__1606
Rental income from land leased to a golf company is taxable as agricultural income if the land constitutes an independent agricultural unit.
kko-precedent_1993_141
Supreme Court allows land compensation for a pre-existing forest road when no agreement excluded payment.

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Full text

Oikeuskysymyksenä asiassa oli, sovelletaanko soranotto-oikeuden

myyntiin tulo- ja varallisuusverolain vai maatilatalouden

tuloverolain säännöksiä.

Maatilataloutta harjoittaneen yhtymän osakkaat olivat myyneet

heille maanjakotoimituksessa perustetun määräaikaisen oikeuden

ottaa soraa maatilaan aikaisemmin kuuluneelta alueelta.

Lääninoikeus katsoi, että koska tiloilla, joihin alue oli

kuulunut, oli harjoitettu yhtymän lukuun maatilataloutta,

soranotto-oikeuden myynnistä saatua tuloa oli pidettävä yhtymän

maatilatalouden tulona, vaikka maapohja ei enää maanjakotoimituksen

jälkeen ollutkaan yhtymän osakkaiden omistuksessa.

Verovuosi 1988.

MaatVL 5 § 1 mom 5 kohta

Vrt. KHO T:85, A:13.1.1993