Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 10.6.1997 386/3 AI generated

Administrative court dismissed tax appeal regarding transitional interest deduction rules for 1993 income tax.

Case Number Uudenmaan LO 10.6.1997 386/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa dismissed the taxpayer's appeal concerning an additional interest deduction for the 1993 income tax year. The court found that the taxpayer's 1992 mortgage did not qualify as a deductible loan under the 1992 tax law, thus failing the transitional provision's requirements. Consequently, the additional deduction was correctly denied, and the original tax assessment stood.

Legislator headnote

AI generated

Tuloverolain 144 §; TVL 90 § 3 mom: The transitional interest deduction rule applies only if the loan was deductible in the preceding year's tax assessment; failure to meet this condition precludes the deduction.

Keywords

AI generated
income tax deduction transitional provisions mortgage interest tax appeal dismissal deductibility criteria

Cited Legislation

AI generated
Tuloverolain 144 §
TVL 90 § 3 mom
TVL 90 § 3 mom (1240/88)
AI generated
admin_1997_uusimaa-county__1087
Court dismissed tax deduction claim for non-deductible mortgage interest under Finnish Tax Act provisions.
admin_1998_uusimaa-county__81
Court dismissed appeal claiming mortgage interest reclassification invalidates prior year extra interest deduction.
admin_2013_turku__633
Tax court dismisses appeal; management rights without ownership do not block first home tax exemption.
kho-precedent_2000_32
First-time homebuyer stamp duty exemption denied due to delayed occupancy after purchase.
admin_1994_turku-and-pori-county__1186
Court allows using 1993 property tax instead of income to calculate long-term care fees when no income was earned.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Tuloverolain siirtymäsäännöksiin kuuluvan 144 §:n mukaan,

jos verovelvollisella tai hänen puolisollaan on vuoden 1992

lopussa ollut asunto- tai opintovelkaa, hänen ansiotulostaan

määrättävästä verosta tehdään vuosilta 1993-2002 toimitettavissa

verotuksissa ylimääräinen korkovähennys.

Verovelvollisen vuodelta 1993 toimitetussa verotuksessa ei

ollut tehtävä ylimääräistä korkovähennustä, kun lainkohdassa

tarkoitettuna asuntovelkana ei pidetty verovelvollisella

vuoden 1992 lopussa ollutta sellaista asuntotuotantolain

mukaista lainaa, jonka korot eivät olleet tulo- ja varallisuusverolain

mukaan vuodelta 1992 toimitetussa verotuksessa

vähennyskelpoisia korkoja. Verovuosi 1993.

TuloveroL 144 §

TVL 90 § 3 mom (1240/88)