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Uudenmaan LO 1.9.1994 1430/6 AI generated

Unpaid 1989 taxes barred as deductions for 1990 wealth tax due to timing rules.

Case Number Uudenmaan LO 1.9.1994 1430/6
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 taxpayer's claim to deduct unpaid 1989 taxes from the 1990 wealth tax liability. The court found that because the taxes were not paid by December 31, 1990, they failed to meet the statutory requirements for deduction under the Wealth Tax Act. Consequently, the court ruled that the timing of payment was a material condition for the deduction's validity.

Legislator headnote

AI generated

Wealth Tax Act 1988, s. 141; Wealth Tax Act 1988, s. 118: Taxes not paid by the end of the following tax year are not deductible for the subsequent year's wealth tax calculation.

Keywords

AI generated
wealth tax deduction tax payment deadline tax liability timing administrative court ruling tax year transition

Cited Legislation

AI generated
Wealth Tax Act 1988, s. 141
Wealth Tax Act 1988, s. 118
Income and Wealth Tax Act 1988, s. 2

Cited Case Law

AI generated
VvMp 555/91
AI generated
admin_1993_central-finland-county__628
Administrative court dismissed tax appeal as premature because filed before tax assessment deadline.
admin_1987_hame-county__85
Court allows deduction of accrued but unpaid interest from assets for wealth tax purposes.
admin_1987_uusimaa-county__196
Tax court reduces investment allowance by verified excess deductions under tax relief laws for 1983.
admin_1990_lapland-county__759
Court allows late tax return for 1980 after spousal tax adjustment, ruling no statute of limitations barred submission.
admin_1990_mikkeli-county__577
Court dismisses tax adjustment claim as prior assessment already had legal force.

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Full text

Verotus vuodelta 1989 saatettiin loppuun 28.3.1991. Kun

verovuoden 1989 veroja ei ollut maksuunpantu vielä 31.12.

1990, ne eivät olleet tulo- ja varallisuusverolain (1240/88)

141 §:ssä tarkoitettuja vähennyskelpoisia velkoja varallisuusverotusta

vuodelta 1990 toimitettaessa. Verovuosi 1990.

TVL 118 § (1240/88)

TVL 141 § (1240/88)

VerotusL 2 § 1 mom

VvMp 555/91