Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Turun HAO 28.8.2007 07/0509/3 AI generated

Court allows self-employed to deduct spouse's car costs matching tax-free mileage reimbursement rates.

Case Number Turun HAO 28.8.2007 07/0509/3
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 a self-employed individual to deduct expenses for using their spouse's vehicle for business travel, matching the tax-free mileage reimbursement rate. The taxpayer argued that the Law on the Taxation of Business Income should place self-employed persons and employees in the same position regarding spouse car usage. The court ruled that despite ownership differences defined in other statutes, the specific provision on business income taxation permits this deduction to ensure equal treatment.

Legislator headnote

AI generated

Law on the Taxation of Business Income s. 55; Law on the Taxation of Business Income s. 7: The court established that a self-employed person may deduct expenses for using a spouse's vehicle for business purposes at a rate equivalent to the tax-free mileage reimbursement, ensuring equal treatment with employees despite differing ownership definitions.

Keywords

AI generated
spouse vehicle deduction business income taxation mileage reimbursement rate self-employed status equal treatment principle

Cited Legislation

AI generated
Law on the Taxation of Business Income s. 55
Law on the Taxation of Business Income s. 7

Cited Case Law

AI generated
KHO 29.4.2008 995
AI generated
kho-precedent_2001_14
VAT refund claim dismissed as claimant failed to prove goods were used for taxable purposes.
kho-precedent_2001_31
Supreme Administrative Court dismissed tax appeal regarding income tax calculation errors by the Tax Administration.
admin_1986_oulu-county__294
Tax court allows partial deduction rejection based on vehicle usage mismatch, remanding for new assessment.
admin_2005_helsinki__151
Administrative court dismissed appeal regarding tax exemption for business income under Finnish competition law restrictions.
admin_1999_hameenlinna__1043
Tax court allows employer car expense deductions in final tax based on prior withholding calculations.

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

Elinkeinonharjoittaja A sai vähentää tulostaan puolisonsa B:n autolla ajamistaan elinkeinotoimintaan liittyvistä matkoista Verohallituksen verovapaista matkakustannusten korvauksista antaman päätöksen mukaisen verovapaan kilometrikorvauksen määrän.

Elinkeinotulon verottamisesta annetun lain 55 §:llä on tarkoitettu saattaa yrittäjät ja palkansaajat samaan asemaan. Palkansaaja voi saada verovapaan korvauksen puolison auton käytöstä. Siten myös puolison autoa elinkeinotoiminnassa käyttänyt yrittäjä on oikeutettu vähentämään auton käytöstä aiheutuneina menoina tuon saman määrän huolimatta siitä, että matkalla käytetyn ajoneuvon omistus ja hallinta on tuloverolain 73 §:n 2 momentissa ja elinkeinotulon verottamisesta annetun lain 55 §:n 1 momentin 2 kohdassa määritelty eri tavalla.

Laki elinkeinotulon verottamisesta 7 §

Laki elinkeinotulon verottamisesta 55 § 1 mom 2 kohta

KHO:n päätös 29.4.2008 taltionumero 995. Valituslupahakemus hylätään.