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Uudenmaan LO 19.2.1998 81/3 AI generated

Court dismissed appeal claiming mortgage interest reclassification invalidates prior year extra interest deduction.

Case Number Uudenmaan LO 19.2.1998 81/3
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 tax officer's appeal regarding the reclassification of mortgage interest for 1993 and 1994. The taxpayer had received an extra interest deduction in 1992 based on the building's status as a residence at that time. The court ruled that changing the loan's character in later years does not retroactively affect the 1992 deduction unless that specific year's tax assessment is amended.

Legislator headnote

AI generated

Tuloverolaki 144 §; The character of a loan determined for tax deduction purposes in a specific year remains fixed for that year unless the tax assessment for that year is formally amended.

Keywords

AI generated
mortgage interest deduction extra interest allowance tax assessment amendment retroactive classification residence status administrative court appeal fiscal year 1992

Cited Legislation

AI generated
Tuloverolaki 144 §

Cited Case Law

AI generated
KHO:n päätös A:9.7.1999 T:1852
KHO:n päätös A:9.7.1999 T:1852 : Ei muutosta
AI generated
kho-precedent_1999_39
Supreme Administrative Court dismissed appeal regarding interest deduction for construction debt not yet used as residence.
admin_1997_kuopio-county__238
Taxpayer's choice of forest tax system for 1993-2005 validly prevents tax authority from changing 1994 assessment via tax agent appeal.
admin_1997_uusimaa-county__386
Administrative court dismissed tax appeal regarding transitional interest deduction rules for 1993 income tax.
admin_1997_uusimaa-county__1087
Court dismissed tax deduction claim for non-deductible mortgage interest under Finnish Tax Act provisions.
admin_2002_hameenlinna__209
Administrative court dismissed appeal; inheritance tax deduction requires asset valuation from prior year's wealth tax assessment.

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Full text

Veroasiamiehen valituksen johdosta verotuksessa aiemmin

asuntovelan korkoina vähennetyt korot on verovuosina 1993

ja 1994 katsottu muun velan koroiksi, koska rakenteilla

olevaa rakennusta ei ole otettu käyttöön omana asuntona.

Verovelvolliselle oli verovuoden 1992 päättyessä olleiden

asuntovelkojen perusteella myönnetty ylimääräinen korkovähennys.

Se, että lainan luonne on myöhempien vuosien verotuksessa

muuttunut, ei vaikuta ylimääräisen korkovähennyksen

tekemiseen näiltä vuosilta ellei vuoden 1992 verotusta

muuteta. Koska veroasiamies ei ollut hakenut muutosta verovuodelta

1992 toimitettuun verotukseen, vaatimus ylimääräisen

korkovähennyksen poistamisesta hylättiin. Verovuosi 1993.

Verovuosi 1994. Äänestys 2-1.

TuloveroL 144 §

KHO:n päätös A:9.7.1999 T:1852 : Ei muutosta