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Turun HAO 18.8.2004 04/0544/3 AI generated

Tax court allows deduction of travel costs between home and forest land for capital gains without personal contribution share.

Case Number Turun HAO 18.8.2004 04/0544/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court of Turku allowed the taxpayer to deduct travel expenses between their residence and forest land without reducing the amount by the personal contribution share. The court found that the Income Tax Act does not apply the personal contribution share rule to capital gains derived from the sale of timber, unlike income from employment. Consequently, the court set aside the Tax Appeals Board's decision and confirmed the taxpayer's right to a full deduction.

Legislator headnote

AI generated

Tuloverolaki 54 §; Tuloverolaki 56 §: The personal contribution share for travel expenses between home and place of work does not apply to capital gains derived from the sale of timber.

Keywords

AI generated
capital gains tax travel expense deduction personal contribution share forest land income income tax law

Cited Legislation

AI generated
Tuloverolaki 54 §
Tuloverolaki 56 §

Cited Case Law

AI generated
KHO:n päätös 3.8.2005 taltionumero 1914
KHO:n päätös 3.8.2005 taltionumero 1914.
AI generated
kho-precedent_1999_29
Shareholders' travel expenses for forest maintenance are not deductible temporary work travel costs under Finnish tax law.
admin_2015_helsinki__497
Court allows travel cost deduction from income when farm share is taxed as capital gains.
admin_2009_hameenlinna__167
Income tax court denies immediate deduction of timber costs from land purchase price upon timber sale.
admin_1998_northern-karelia-county__116
Tax court allows forest owner to deduct travel costs as additional living expenses under Income Tax Act.
kho-precedent_2001_54
Individual cannot claim forest deduction for share of partnership income from forest assets held in partnership.

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Full text

Oikeuskysymyksenä asiassa oli, vähennetäänkö metsätalouden pääomatulojen hankkimisesta aiheutuneista asunnon ja metsätilojen välisistä matkakustannuksista omavastuuosuus.

X:n verotuksessa oli sovellettu puun myyntitulojen metsäverojärjestelmää. Saadut nettotulot oli siis verotettu pääomatuloina. Hallinto-oikeus kumosi verotuksen oikaisulautakunnan päätöksen ja katsoi, ettei laissa säädettyä ansiotulojen tulonhankkimismenoihin kuuluvaa asunnon ja työpaikan välisten matkojen omavastuuosuutta voida soveltaa pääomatulojen tulonhankkimismenoihin. X:llä oli siten oikeus vähentää asuntonsa ja metsätilojen väliset matkakustannukset ilman omavastuuosuuden vähentämistä.

Tuloverolaki 54 §

Tuloverolaki 56 §

KHO:n päätös 3.8.2005 taltionumero 1914. Ei muutosta.