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KHO:1999:27 AI generated

Farmer's seed and cold storage buildings excluded from land purchase deduction under Finnish agricultural tax law.

Case Number KHO:1999:27
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the farmer's claim to use land leveling funds for seed and cold storage buildings purchased with the intention of continuing potato farming. The court found that these specific structures did not qualify for the deduction intended for agricultural land acquisition costs. Consequently, the funds were not available for these particular buildings, and the claim was rejected based on the strict interpretation of the tax law.

Legislator headnote

AI generated

Maatilatalouden tuloverolaki 9 §, 10 a § ja 10 b §: The land leveling funds may not be used for the portion of the land purchase cost attributable to seed and cold storage buildings constructed prior to the sale.

Keywords

AI generated
agricultural land purchase land leveling funds seed storage buildings cold storage buildings tax deduction exclusion Maatilatalouden tuloverolaki farming continuity

Cited Legislation

AI generated
Maatilatalouden tuloverolaki 9 §
Maatilatalouden tuloverolaki 9 §, 10 a § ja 10 b §
Maatilatalouden tuloverolaki 10 a §
Maatilatalouden tuloverolaki 10 b §
AI generated
admin_1987_turku-and-pori-county__725
Building permit for agricultural storage on half-owned farm granted without exception permit under construction act.
admin_1988_mikkeli-county__4
Construction costs for a laundry room in a residence were ruled non-deductible as living expenses.
admin_1989_uusimaa-county__244
Court dismissed tax on storage building for winter equipment, ruling it exempt from investment tax.
admin_1991_turku-and-pori-county__352
Administrative court dismissed permit order for barn-like structure as it lacked required storage building characteristics under planning rules.
insurance_1984_1212-1984
Farmer's injury while removing barn door deemed work-related despite personal maintenance duty.

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Full text

Maanviljelijä oli ostanut maatilan, jolla hänen oli tarkoitus jatkaa harjoittamaansa perunanviljelyä. Ostetulla tilalla oli ollut ennen tilakauppaa rakennetut siemenperunavarasto- ja perunan kylmävarastorakennukset. Tasausvarausta ei voitu käyttää varastorakennusten osuuteen tilan hankintamenosta. Ennakkotieto. Verovuosi 1997.

Maatilatalouden tuloverolaki 9 §, 10 a § ja 10 b §