VakO 3.10.1973/8010:72
AI generated
Farming tractor work outside farm premises excluded from YEL tax scope; taxed under farm income law.
Finland (FI)
Legislator summary
AI generatedThe Insurance Court ruled that tractor work performed outside the farm premises was not subject to the YEL tax. The taxpayer had been taxed under the farm income tax law for this activity. The court upheld this classification based on the statutory definition of the YEL tax scope.
Legislator headnote
AI generatedYEL-lain 1 luku 1 a kohta; Maataloustraktilain 1 luku 1 kohta: Work performed by a tractor outside the farm premises is excluded from the scope of the YEL tax and must be taxed under the farm income tax law.
Keywords
AI generated
YEL tax scope
tractor work location
farm income tax
agricultural activity
tax jurisdiction
farm premises
tax classification
Cited Legislation
AI generatedYEL-lain 1 luku 1 a kohta
Maataloustraktilain 1 luku 1 kohta
Related Decisions
AI generatedinsurance_1984_4095-1983
Insurance court dismissed claim for accidental injury to hand while preparing food at home.
insurance_1983_10278-1981
Farmer performing work for landowner under supervision is in employment relationship despite using own tools and earning agricultural income.
insurance_2000_9140-1998
Insurance court rules injury during feed transport counts as farm work injury.
insurance_1985_788-1985
Farming tractor work for a dairy farm is taxable under farm income law, not MYEL.
insurance_1984_5226-1982
Insurance court dismissed sister's claim for work income allowance due to brother's prior approval of land area.
Full text
Maanviljelijän tilansa ulkopuolella maataloustraktorilla suorittaman ojankaivuutoiminnan ei katsottu kuuluvan YEL:n piiriin. Verotus mainitusta toiminnasta oli suoritettu maatilatalouden tuloverolain mukaan. IV -jaosto VAKO 5052:72, ETK 8/69