Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Turun HAO 23.5.2000 00/0210/3 AI generated

Court allows deduction of balcony glass costs from rental income as capital expenditure.

Case Number Turun HAO 23.5.2000 00/0210/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Turku allowed the taxpayer to deduct balcony glass installation costs from rental income. The taxpayer argued these were basic improvements increasing the property's value, while the opposing party contested the deduction. The court ruled in favor of the taxpayer, establishing that such costs qualify for capital expenditure treatment under Finnish tax law.

Legislator headnote

AI generated

Tuloverolaki 29 luku; Tuloverolaki 54 luku: Costs for basic improvements to a rental property, such as balcony glass installation, are deductible from rental income as capital expenditure over their estimated useful life.

Keywords

AI generated
capital expenditure rental income deduction basic improvements tax depreciation balcony glass costs Finnish tax law administrative court ruling

Cited Legislation

AI generated
Tuloverolaki 29 luku
Tuloverolaki 54 luku
Tuloverolaki 114 luku
Elinkyläverolaki 24 luku

Cited Case Law

AI generated
Hämeen LO A:29.3.1996 T:162/I (FLOT)
Hämeen LO A:29.3.1996 T:162/I (FLOT)
KHO:n päätös T:01/0051, A:16.1.2001
KHO:n päätös T:01/0051, A:16.1.2001, Ei muutosta
AI generated
admin_2006_hameenlinna__90
Administrative court dismissed appeal, ruling renovation costs before property use must be added to share purchase price, not depreciated.
kho-precedent_2009_44
Extensive home renovation qualifies as deductible household maintenance under Finnish Income Tax Act provisions.
admin_1996_hame-county__162
Administrative court dismissed deduction of balcony glass repair costs from natural person rental income.
admin_2016_turku__603
Supreme Administrative Court allows partial deduction of expenses for seasonal rental property based on actual occupancy and vacancy periods.
kho-precedent_2008_87
Supreme Administrative Court allows tax deduction for balcony glazing costs when apartment owner bears all expenses and association does not.

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

Oikeuskysymyksenä asiassa oli, voidaanko osakehuoneiston parvekkeen

lasituksesta aiheutuneet menot vähentää luonnollisen

henkilön saamasta vuokratulosta.

Verovelvollinen on omistanut useita asuinhuoneistoja, joista

hän on saanut vuokratuloja. Hän on hankkinut yhteen vuokraamaansa

huoneistoon parvekelasit.

Parvekkeen lasituksella huoneisto on muutettu entistä tasokkaammaksi,

jolloin muutoksesta aiheutuneet kulut ovat huoneiston

perusparannusmenoja. Perusparannusmenot on oikeus vähentää

vuokratulosta yhtä suurina vuotuisina poistoina todennäköisenä

vaikutusaikanaan, tai jos menon todennäköinen vaikutusaika

on 10 vuotta pitempi, 10 verovuotena. Parvekelasien

hankintamenon todennäköinen vaikutusaika on yli 10 vuotta.

Verovelvollisella on oikeus vähentää vuokratulostaan parvekelasien

hankintamenosta tehtävä 10 prosentin vuotuinen poisto.

Verovuosi 1998

TuloveroL 29 §

TuloveroL 54 §

TuloveroL 114 §

ElinkVL 24 §

Vrt. Hämeen LO A:29.3.1996 T:162/I (FLOT)

KHO:n päätös T:01/0051, A:16.1.2001, Ei muutosta