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Lapin LO 11.8.1995 655 AI generated

Administrative court dismissed appeal regarding property tax assessment based on building extension construction phases.

Case Number Lapin LO 11.8.1995 655
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Lapland dismissed the appeal against a property tax assessment for the year 1993. The appellant argued that the building was constructed in two stages, yet the tax authority determined the age reduction calculation must start from 1980. The court upheld the decision because the extension did not merely continue the economic life of the original structure, necessitating a separate age calculation for the new part.

Legislator headnote

AI generated

Kiinteistövero 15 §; TVL 131 § 1 mom; TVL 131 § 2 mom: When a building is constructed in distinct phases where the extension does not solely continue the economic life of the original part, the age reduction calculation for the extension must commence from the year of its construction.

Keywords

AI generated
property tax assessment building extension phases age reduction calculation economic life continuity administrative court appeal construction date determination tax liability basis

Cited Legislation

AI generated
Kiinteistövero 15 §
TVL 131 § 1 mom
TVL 131 § 2 mom
AI generated
admin_1996_lapland-county__393
Supreme Administrative Court quashes lower court decision on property tax age calculation for building extension.
admin_1996_hame-county__8
Finland's Supreme Administrative Court allowed interest deduction for a home loan where the house was sold before occupancy.
admin_1995_northern-karelia-county__32
Court dismissed appeal; vacant 1967 house taxed at general rate, not reduced rate for permanent residence.
kho-precedent_2014_149
Supreme Administrative Court allows deduction of abandoned construction planning costs in 2005 tax year.
admin_1990_turku-and-pori-county__233
Construction deemed started before law entry due to site preparation and foundation work prior to 1989 Act.

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Full text

A Oy oli vuonna 1992 rakentanut laajennusosan A:n eläkekassan

omistaman vuonna 1980 rakennetun myymälärakennuksen yhteyteen.

Laajennusosan rakentamisen yhteydessä oli vuonna 1980

rakennetun myymälärakennuksen lattia, vesikatto, kantavat betonirakenteet

ja väestönsuoja teknillisine tiloineen säilytetty

entisen mukaisina. Lääninoikeus katsoi liikerakennuksen

tulleen rakennetuksi kahdessa vaiheessa. Tästä syystä ja kun

laajennusosan rakentaminen vanhan osan yhteyteen ei yksistään

merkinnyt vanhan osan taloudellisen käyttöiän jatkumista vastaamaan

laajennusosan taloudellista käyttöikää, myymälärakennuksen

ikäalennuksen laskeminen oli aloitettava vuodesta

1980. Verovuosi 1993.

KiinteistöveroL 15 §

TVL (29.12.1988/1240) 131 § 1 mom

TVL (29.12.1988/1240) 131 § 2 mom