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KHO:1998:84 AI generated

Court held that a doctor's apartment used as a residence is not taxable business asset for net wealth calculation.

Case Number KHO:1998:84
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the taxpayer's appeal against the lower court's inclusion of a portion of an apartment's value in net wealth calculations. The lower court had deemed the 26 square meters used as a reception area for the doctor's practice as business-related, while the taxpayer argued the entire unit was their primary residence. The court ruled that since the apartment was primarily used as a home by the taxpayer and family, no part of its value could be attributed to business assets under the relevant tax law principles.

Legislator headnote

AI generated

Tuloverolaki 38 § 1 mom.; Varallisuusverolaki 12 §; Laki elinkeinotulon verottamisesta 53 §: When a property is primarily used as the taxpayer's and their family's permanent residence, its value cannot be included in net wealth calculations even if part of it serves business purposes, as it does not qualify as business-related assets under the principle of the business income tax act.

Keywords

AI generated
net wealth calculation primary residence business asset exclusion doctor's practice taxable income determination

Cited Legislation

AI generated
Tuloverolaki 38 § 1 mom.
Tuloverolaki 38 § 1 mom., 41§ 1 mom.
Varallisuusverolaki 12 §
Varallisuusverolaki 12 § ja 13 § 1 mom.
Varallisuusverolaki 13 § 1 mom.
Laki elinkeinotulon verottamisesta 53 §
Laki elinkeinotulon verottamisesta 53 §
AI generated
kho-precedent_2013_30
Supreme Administrative Court allows appeal; home municipality determines tax status over actual usage duration.
admin_1987_uusimaa-county__404
Tax court dismissed appeal; joint residence tax value must be split for individual income tax calculation.
admin_1990_oulu-county__84
Court allows tax assessment based on 2/3 ownership share when spouse exemption does not apply.
kho-precedent_1997_148
Supreme Administrative Court dismissed appeal regarding public health protection duties under Finnish Health Protection Act.
admin_1995_northern-karelia-county__32
Court dismissed appeal; vacant 1967 house taxed at general rate, not reduced rate for permanent residence.

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Full text

Verovelvollisen pääasiallisesti omana ja perheensä vakituisena asuntona käyttämästä 119,5 neliömetrin osakehuoneistosta oli ollut hänen lääkärin ammattinsa käytössä vastaanottotilana 26 neliömetriä. Lääninoikeus katsoi, että vastaanottotilana käytettyä osaa vastaava osuus osakehuoneiston arvosta oli otettava huomioon nettovarallisuutta laskettaessa ja yritystulon pääomatulo-osuutta vahvistettaessa. Korkein hallinto-oikeus katsoi, ettei nettovarallisuutta laskettaessa varoihin ollut luettava osaakaan huoneisto-osakkeiden arvosta, kun huoneisto oli pääasiallisesti verovelvollisen ja hänen perheensä vakituisena asuntona ja osakkeet eivät osaksikaan siten kuuluneet elinkeinotulon verottamisesta annetun lain 53 §:n säännöksestä ilmenevän periaatteen huomioon ottaen lääkärin ammattitoiminnan käyttöomaisuuteen. Verovuosi 1993. Äänestys 3-1-1.

Tuloverolaki 38 § 1 mom., 41§ 1 mom. ja 149 § 1 mom.

Varallisuusverolaki 12 § ja 13 § 1 mom.

Laki elinkeinotulon verottamisesta 53 §