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VakO 14.10.1987/3598:86 AI generated

Insurance court increased taxable income for a farm based on higher average productivity and land area.

Case Number VakO 14.10.1987/3598:86
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Insurance Court of Finland modified the Social Security Board's decision to increase the farm's taxable income from 57,585 to 80,000 marks annually. The court considered that the farm's productivity exceeded the average and that the taxable area could be extended to 62 hectares based on land area ratios. Consequently, the court ruled in favor of the taxpayer, overturning the lower authority's original calculation.

Legislator headnote

AI generated

Social Security Act; Income Tax Act: When a farm's productivity exceeds the average and land area ratios permit, the taxable income must be recalculated to reflect the actual productive capacity and full land area.

Keywords

AI generated
farm productivity assessment taxable income calculation land area ratio average productivity standard Social Security Board decision

Cited Legislation

AI generated
Social Security Act
Income Tax Act
AI generated
admin_1996_kuopio-county__876
Court allows deducting farm purchase interest even if farming is partly hobby, as farm constitutes one income source.
admin_1986_mikkeli-county__1052
Inheritance tax board's valuation of forest land was reduced to 1984 wealth tax basis value.
admin_1984_uusimaa-county__2365
Tax court allows deduction of 400 marks for farm office expenses due to missing audit report.
admin_1999_kuopio-county__453
Inheritance tax exemption denied because retained land was for residence, not continuous farming.
admin_2001_kuopio__656
Inheritance tax exemption denied due to insufficient agricultural income despite land use continuity.

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Full text

Kun verotietojen ja muun selvityksen perusteella tilaa oli viljelty keskimääräistä tuottavammin, työtulo määrättiin korotettavaksi 57.585 mk:sta 80.000 mk:aan vuodessa (indeksi 1984). Tilan tuottavuutta arvioitaessa otettiin myös huomioon, että hehtaariperusteiden mukaan työtulo voitiin vahvistaa maatalousmaan 62 hehtaariin saakka. (Tilan koko oli 85,73 ha peltoa ja 111,98 ha metsää.) Eläkelautakunnan päätöstä muutettiin. III-jaosto