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Helsingin HAO 25.7.2008 08/1048/3 AI generated

Court dismissed income from hobby activities when expenses exceed income under Finnish tax law.

Case Number Helsingin HAO 25.7.2008 08/1048/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim to include 200 euros of hobby income in their taxable earnings. Although the taxpayer reported expenses exceeding the income, the court ruled that expenses must be deducted from income up to the income amount, resulting in zero taxable income from the activity. Consequently, the 200 euros were removed from the taxpayer's total earnings.

Legislator headnote

AI generated

Tuloverolaki 29 §; 95 §: Expenses from hobby activities are deductible from the activity's income, but if expenses exceed income, no taxable income arises from the activity.

Keywords

AI generated
hobby income taxation expense deduction limits taxable earnings calculation Finnish tax law administrative court ruling

Cited Legislation

AI generated
Tuloverolaki 29 §
Tuloverolaki 29 § ja 95 §
Tuloverolaki 95 §
AI generated
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VAT deduction for planning services not allowed when plans remain unused and not resold or used.
admin_1987_uusimaa-county__196
Tax court reduces investment allowance by verified excess deductions under tax relief laws for 1983.
kho-precedent_2016_153
Single tax penalty allowed for mixed omissions where intent to evade tax was absent.

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Full text

A:n verovuoden ansiotuloon oli luettu muiden tulojen ohella harrastustoiminnan tuottamana tulona 200 euroa. A:n ilmoituksen mukaan harrastuksesta oli ollut kuluja verovuonna 1 329,80 euroa, joista oli verotuksessa hyväksytty tulonhankkimismenoina vähennettäväksi saadun tulon määrä eli 200 euroa. Kyseisen vähennyksen oli katsottu sisältyvän A:lle myönnettyyn 620 euron tulonhankkimisvähennykseen.

Hallinto-oikeus katsoi, että A:n harrastustoiminnan menot on vähennettävä toiminnan tuloista tulojen määrään saakka. Mikäli menot ovat tuloja suuremmat, ei toiminnasta synny veronalaista ansiotuloa. A:n tulosta poistettiin vaadittu 200 euroa.

Tuloverolaki 29 § ja 95 §