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Turun HAO 15.6.2004 04/0425/3 AI generated

Tax deduction claim allowed after tax period end if lessee is not accounting obligated.

Case Number Turun HAO 15.6.2004 04/0425/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court allowed a tax deduction claim filed after the tax assessment period concluded. The lessee of an industrial property was not legally obligated to maintain accounting records, meaning the deduction requirement did not depend on prior accounting entries. Consequently, the court ruled that the timing of the claim relative to the tax period's end was irrelevant.

Legislator headnote

AI generated

Tuloverolaki 114 §; If the lessee of a property is not an accounting obligor, a tax deduction claim may be submitted after the tax assessment period ends without being bound by prior accounting entries.

Keywords

AI generated
tax deduction claim tax assessment period accounting obligation industrial property lessee liability

Cited Legislation

AI generated
Tuloverolaki 114 §
AI generated
kho-precedent_2003_43
Court dismisses deduction of water power rights as non-depreciating asset under tax law.
kho-precedent_2010_2
Supreme Administrative Court allows late depreciation claim for rental property when no statute of limitations exists.
admin_1989_uusimaa-county__167
Property tax claim dismissed because late submission of deduction request precludes error-based relief.
admin_1990_lapland-county__214
Administrative court allows deduction of construction costs for rental income under Finnish Income Tax Act.
kho-precedent_2000_47
Supreme Administrative Court dismissed tax appeal regarding agricultural income tax calculation under specific agricultural law sections.

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Full text

Oikeuskysymyksenä oli, saako yhden teollisuuskiinteistön omistaja tehdä vuokratulostaan poiston, vaikka vaatimus oli tehty vasta verotuksen päättymisen jälkeen.

Hallinto-oikeus katsoi, että koska kiinteistön vuokraaja ei ollut kirjanpitovelvollinen, poistovaatimuksen tekeminen ei ollut sidottu poiston tekemiseen kirjanpidossa eikä siten myöskään vaatimuksen esittämiseen ennen verotuksen päättymistä.

Vahvennettu istunto.

Äänestys 3 - 2: vähemmistöön jääneet katsoivat, että poistovaatimus on sen luonne huomioon ottaen tehtävä ennen verotuksen päättymistä.

Tuloverolaki 114 §