Kuopion HAO 4.6.2001 01/0337/1 AI generated

Administrative court allows capital gains tax deduction for purchase cost via annual depreciation even if claimed after tax year end.

Case Number Kuopion HAO 4.6.2001 01/0337/1

Court / Authority Hallinto-oikeus

Jurisdiction

Finland (FI)

Decision Date 04.06.2001

Outcome Allowed / Granted

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland overturned the Tax Dispute Board's decision to reject a taxpayer's claim for annual depreciation deductions on a private residence purchase. The taxpayer argued that since they were not legally required to keep accounting books or prepare financial statements, they could submit the depreciation claim after the tax year concluded. The court ruled that the lack of a statutory obligation to maintain books did not preclude the right to claim depreciation post-year-end, thereby remanding the case for reconsideration.

Legislator headnote

AI generated

Tuloverolain 114 luku; Elinkyläverolain 54 § 2 momentti: The right to claim annual depreciation deductions for a private residence purchase is not extinguished by the expiration of the tax year, provided the taxpayer was not under a statutory obligation to maintain accounting records.

Keywords

AI generated

capital gains tax annual depreciation private residence purchase tax year expiration accounting obligation administrative review Finland tax law

Cited Legislation

AI generated

Tuloverolain 114 luku

Elinkyläverolain 54 § 2 momentti

AI generated

admin_1990_lapland-county__214

Administrative court allows deduction of construction costs for rental income under Finnish Income Tax Act.

kho-precedent_2010_2

Supreme Administrative Court allows late depreciation claim for rental property when no statute of limitations exists.

admin_2000_turku__540

Administrative court orders tax authority to refund stamp duty where land transferor was not legally required to register title.

admin_2003_oulu__481

Tax court dismisses post-assessment income deduction request for forestry capital gains, ruling it must be filed before tax assessment concludes.

admin_2000_oulu__406

Court allows late deduction of business pension contributions from spouse's income after tax year end.

Full text

Verotuksen oikaisulautakunta oli hylännyt verovelvollisen

oikaisuvaatimuksen, jonka mukaan omakotitalon hankintameno

tuli vähentää vuotuisina poistoina vuokratuloista pääomatuloverotuksessa.

Oikaisulautakunnan hylkäävä päätös perustui siihen, että

poistoja ei ollut vaadittu ennen verovuoden päättymistä.

Ottaen huomioon sen, että verovelvollinen on ollut tuloverolain

säännösten mukaan verotettava eikä hänellä ole ollut

velvollisuutta pitää kirjanpitoa tai laatia tilinpäätöstä,

hallinto-oikeus katsoi, että vaatimus hankintamenon vähenmiseksi

poistoina on voitu esittää myös verotuksen päättymisen

jälkeen.

Hallinto-oikeus kumosi verotuksen oikaisulautakunnan päätöksen

ja palautti asian oikaisulautakunnalle uudelleen käsitel-

täväksi.

TuloveroL 114 §

ElinkVL 54 § 2 mom.