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Kuopion HAO 24.06.2009 09/0402/1 AI generated

Laboratory water testing costs are not deductible as ordinary household expenses under Finnish tax law.

Case Number Kuopion HAO 24.06.2009 09/0402/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding the denial of a household expense deduction for water testing costs. The taxpayer argued that expenses incurred for testing private well water should qualify as ordinary household work, but the Oikaisulautakunta had previously rejected this claim. The court upheld the rejection because the testing was conducted in a laboratory outside the taxpayer's residence, failing to meet the statutory definition of deductible household expenses.

Legislator headnote

AI generated

Tuloverolaki 127 a § 1 mom.: Costs for water testing conducted outside the taxpayer's residence in a laboratory do not constitute ordinary household work deductible under the Income Tax Act.

Keywords

AI generated
income tax deduction household expenses water testing costs ordinary household work laboratory testing private well water administrative court ruling

Cited Legislation

AI generated
Tuloverolaki 127 a § 1 mom. (1128/2005)
Tuloverolaki 127 a § 1 mom. (1128/2005)
AI generated
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Supreme Administrative Court dismissed appeal; Natura 2000 impact deemed negligible, environmental assessment not required.
kho-other_2017_184
Supreme Administrative Court dismissed appeal regarding public access to university sale documents citing lack of public interest.
admin_1992_water-superior__297
Administrative court upheld transfer of research permit power to official, rejecting city's appeal.
admin_1987_central-finland-county__148
Medical researcher's research grant deemed taxable salary under Finnish tax law.
admin_1990_water-superior__13
Administrative court dismisses appeal when non-party designee's liability claims fall outside water court jurisdiction.

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Full text

Oikeuskysymyksenä asiassa oli, oikeuttavatko laboratoriossa tehdystä talousveden tutkimuksesta aiheutuneet kulut kotitalousvähennykseen.

A oli tutkituttanut asuinkiinteistöllään sijaitsevassa pihakaivossa olevan talousveden kaupungin ympäristöterveyslaboratoriossa, mistä hänelle oli aiheutunut kuluja.

Oikaisulautakunta oli hylännyt A:n vaatimuksen kotitalousvähennyksen myöntämisestä mainittuihin kuluihin.

Hallinto-oikeus hylkäsi A:n oikaisulautakunnan päätöksestä tekemän valituksen.

Hallinto-oikeus totesi päätöksessään, että talousveden tutkimusta ei ole tehty tuloverolain 127 a §:n 1 momentissa (1128/2005) tarkoitetulla tavalla verovelvollisen asunnossa vaan asunnon ulkopuolella laboratoriossa. Talousveden tutkimista ei muutoinkaan voida pitää edellä mainitussa lainkohdassa tarkoitettuna kotitalousvähennykseen oikeuttavana tavanomaisena kotitaloustyönä.

Tuloverolaki 127 a § 1 mom. (1128/2005)