Legislator Case Law & Legislation
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KHO:2000:8 AI generated

Court allows deducting prior years' farm losses from 1994 salary income under Finnish tax law.

Case Number KHO:2000:8
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 deduction of prior years' farm losses against the taxpayer's 1994 salary income. The taxpayer argued that losses from forestry and farming could offset pure salary income under the Income Tax Act, despite the absence of farm income in the current year. The court ruled that the statutory provision permits such deductions regardless of the composition of the current year's income.

Legislator headnote

AI generated

Tuloverolain 151 §:n 1 momentin ensimmäinen ja toinen virke; losses from agricultural activities may be deducted from salary income in the subsequent year without requiring farm income in that same year.

Keywords

AI generated
income tax deduction agricultural losses salary income offset prior year losses Finnish tax law

Cited Legislation

AI generated
Tuloverolaki 151 § 1 mom. (1502/1993)
Tuloverolaki 151 § 1 mom. (1502/1993)
AI generated
insurance_1998_754-1998
Insurance court dismissed claim that 1995 tax income should be considered for unemployment benefit negotiation.
admin_1995_central-finland-county__621
Court allows tax offset for forestation payments earned from multiple years under income tax law.
admin_2015_helsinki__497
Court allows travel cost deduction from income when farm share is taxed as capital gains.
admin_1988_turku-and-pori-county__92
Farm equipment costs including radios are fully deductible for agricultural income tax purposes.
insurance_1980_1173-1979
Insurance court denied generational change pension as teacher income was not primarily from farming.

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Full text

Verovelvollisen verovuoden 1994 puhdas ansiotulo valtionverotuksessa oli 237 830 markkaa, joka oli palkkatuloa ja johon ei sisältynyt lainkaan maatalouden ansiotuloa. Hänen pääomatulonsa olivat 240 840 markkaa, joista oli metsätalouden tuloja 238 544 markkaa.

Valtionverotuksessa vahvistetut maatilatalouden tappiot verovuotta 1993 edeltäneiltä verovuosilta voitiin vähentää tuloverolain 151 §:n 1 momentin ensimmäisen virkkeen nojalla verovelvollisen vuoden 1994 ansiotulosta saman momentin toisessa virkkeessä säädetyin määrällisin rajoituksin, vaikka ansiotulo käsitti vain palkkatuloa. Verovuosi 1994.

Tuloverolaki 151 § 1 mom. (1502/1993)