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Hämeenlinnan HAO 23.11.2007 07/0576/1 AI generated

Tax court dismissed claim to deduct hypothetical acquisition cost for timber sale income under income tax law.

Case Number Hämeenlinnan HAO 23.11.2007 07/0576/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court rejected the taxpayer's request to deduct a hypothetical acquisition cost from the income derived from selling timber on a holiday property. The court determined that timber sale income is subject to income tax based on actual gains and expenses, not transfer gain rules. Consequently, the statutory provisions for deducting hypothetical acquisition costs applicable to transfer gains do not apply to this specific type of income.

Legislator headnote

AI generated

Tuloverolaki 32 §; 43 §: Income from the sale of timber is taxed as actual income and expenses, not as transfer gains; therefore, hypothetical acquisition costs cannot be deducted.

Keywords

AI generated
timber sale income hypothetical acquisition cost income tax law transfer gain rules tax deduction denial holiday property Administrative Court

Cited Legislation

AI generated
Tuloverolaki 32 §
Tuloverolaki 32 § ja 43 §
Tuloverolaki 43 §
AI generated
kho-precedent_2009_65
Supreme Administrative Court allows tax deduction when intergenerational transfer cost is under 20% of sale price.
admin_2009_turku__331
Administrative court dismissed tax exemption claim for management right transfer as it was not a building or part thereof.
admin_2017_helsinki__685
Tax court holds capital return gains taxed under TVL 45a must be calculated per TVL 46a, not TVL 46 acquisition cost assumption.
admin_2011_oulu__90
Administrative court allows tax exemption for forest center transfer based on good faith reliance on tax office advice.
kho-precedent_2012_73
Supreme Administrative Court allows appeal, ruling that share sale is taxable business income, not tax-exempt capital gain.

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Full text

PÄÄTÖSLYHENNELMÄ

Verovelvollinen oli vaatinut vapaa-ajan kiinteistöltä myydyn puun myyntitulosta tehtäväksi ns. hankintameno-olettaman määräisen vähennyksen.

Puun myyntitulon verottamisesta on säädetty tuloverolaissa. Kysymys on omaisuuden tuotosta, ei sen luovutuksesta. Puun myynnin verotus perustuu tosiasiallisiin tuloihin ja niihin kohdistuviin menoihin. Puun myyntitulon verottamiseen ei sovelleta luovutusvoiton verottamista koskevia säännöksiä eikä puunmyyntitulosta voida vähentää luovutusvoittoverotukseen liittyvää hankintameno-olettamaa. Hallinto-oikeus hylkäsi valituksen.

OIKEUSOHJEET

Tuloverolaki 32 § ja 43 §