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KHO:2001:32 AI generated

Income tax appeal dismissed; tax authority's calculation of income from business activities upheld against taxpayer's challenge.

Case Number KHO:2001:32
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 taxpayer's appeal regarding the calculation of income from business activities. The court found that the tax authority correctly applied the relevant income tax and business income tax provisions to determine the taxable amount. Consequently, the decision was upheld because the taxpayer failed to demonstrate an error in the statutory application or calculation methodology.

Legislator headnote

AI generated

Tuloverolaki 29 § 1 mom. ja 31 § 4 mom.; Laki elinkeinotulon verottamisesta 8 § 1 mom. 12 kohta: The court must apply the specific statutory provisions governing income from business activities to determine the taxable base, rejecting arguments that contradict the established calculation methods unless a clear legal error is proven.

Keywords

AI generated
income tax appeal business income calculation taxable base determination statutory provisions application tax authority decision

Cited Legislation

AI generated
Tuloverolaki 29 § 1 mom. ja 31 § 4 mom.
Tuloverolaki 29 § 1 mom. ja 31 § 4 mom.
Laki elinkeinotulon verottamisesta 8 § 1 mom. 12 kohta
Laki elinkeinotulon verottamisesta 8 § 1 mom. 12 kohta
Tuloverolaki 71 § 2 mom.
tuloverolaki 71 § 2 mom. ja Verohallituksen päätökset 31.12.1992/1707, 26.11.1993/1159, 2.12.1994/1354, 5.12.1995/1800, 11.12.1996/1300 ja 28.11.1997/1171, kunkin 13 §

Cited Case Law

AI generated
KHO 07.06.2001 T 1387
KHO 07.06.2001 T 1387 ja 1386.
KHO 07.06.2001 T 1386
AI generated
admin_1992_kyme-county__384
Spousal travel expenses paid by employer deemed gift, not taxable income, under Finnish tax law.
admin_1995_uusimaa-county__8
Court ruled that selling travel documents and stamps constitutes VAT taxable service under Finnish law.
kho-precedent_1998_54
VAT preparatory ruling: Tour operator's guide services subject to general VAT rules, not special exemption.
admin_1991_turku-and-pori-county__637
Daily commute costs for special industry workers are deductible expenses under TVL 25 § 1.
insurance_1969_5153-1968
Finnish Insurance Court dismissed claim for employer liability when employee injured commuting to work for band.

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Full text

Tuloverolaki 29 § 1 mom. ja 31 § 4 mom.

Laki elinkeinotulon verottamisesta 8 § 1 mom. 12 kohta

Vrt. tuloverolaki 71 § 2 mom. ja Verohallituksen päätökset 31.12.1992/1707, 26.11.1993/1159, 2.12.1994/1354, 5.12.1995/1800, 11.12.1996/1300 ja 28.11.1997/1171, kunkin 13 §

Ks. KHO 07.06.2001 T 1387 ja 1386.