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KHO:1999:30 AI generated

Supreme Administrative Court allows deduction for heavy trailer guarantees under Income Tax Act Section 47(1).

Case Number KHO:1999:30
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 company's deduction claim regarding guarantees for heavy trailers in the 1995 tax year. The company argued that its trailers, weighing 30-36 tonnes, qualified as large transport units under Section 47(1) of the Income Tax Act. The court agreed, noting the specific weight and dimensions met the statutory definition for such large transport units.

Legislator headnote

AI generated

Laki elinkeinotulon verottamisesta 47 § 1 mom; The Supreme Administrative Court held that transport units exceeding specific weight and length thresholds qualify as large transport units for tax deduction purposes under the Income Tax Act.

Keywords

AI generated
Income Tax Act large transport units tax deduction guarantee deduction heavy trailers Section 47 tax year 1995

Cited Legislation

AI generated
Laki elinkeinotulon verottamisesta 47 § 1 mom
Laki elinkeinotulon verottamisesta 47 § 1 mom
AI generated
kho-precedent_1997_137
Inheritance tax exemption denied when asset sale price was 80% of market value exceeding 75% threshold.
admin_1991_lapland-county__1198
Company tax deduction denied for selling farm machinery not meeting large equipment definition under tax law.
kho-precedent_2004_19
Finnish Supreme Administrative Court allows company to avoid tax on distributed profits due to negative equity.
kho-precedent_2012_123
Supreme Administrative Court dismisses appeal regarding tobacco excise tax on snus held for resale in Finland.
kko-precedent_1998_163
Supreme Court dismisses appeal; estate assets exceeding funeral costs do not exempt heir from debt liability under inheritance code.

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Full text

Yhtiön toimiala on muun muassa raskaan maantiekaluston perävaunujen ja päällirakenteiden valmistus ja markkinointi. Perävaunujen hinnat vaihtelivat 280 000 ja 450 000 markan välillä. Niiden paino oli 30-36 tonnia ja pituus 10-12 metriä. Perävaunut katsottiin elinkeinotulon verottamisesta annetun lain 47 §:n 1 momentissa tarkoitetuiksi suurehkoiksi koneyksiköiksi, joiden osalta yhtiö sai tehdä takuuvarauksen. Verovuosi 1995. Äänestys 3-2.

Laki elinkeinotulon verottamisesta 47 § 1 mom