KHO:1999:63
Generato dall'IA
Tax deduction for business income disallowed due to lack of specific statutory authorization under Finnish tax law.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the taxpayer's appeal regarding the denial of a tax deduction for business income. The court found that the specific statutory provisions cited by the taxpayer did not grant the right to deduct such expenses. Consequently, the tax authority's decision to disallow the deduction was upheld as legally correct.
Regesto Legislator
Generato dall'IALaki elinkeinotulon verottamisesta 52 c ja 52 g §: Tax deductions for business income are strictly limited to expenses explicitly authorized by the Income Tax Act; deductions claimed under general provisions without specific statutory basis are not permitted.
Parole chiave
Generato dall'IA
business income tax
tax deduction authorization
statutory limitation
income tax act
tax expense deduction
administrative review
fiscal liability
teoria della dissociazione
Disposizioni normative citate
Generato dall'IALaki elinkeinotulon verottamisesta 52 c
Laki elinkeinotulon verottamisesta 52 c ja 52 g §
Laki elinkeinotulon verottamisesta 52 g
Decisioni correlate
Generato dall'IAkho-precedent_1999_2
Supreme Administrative Court allows tax avoidance claim dismissal where company split was for restructuring, not tax evasion.
kho-precedent_2013_44
Tax court allows split to avoid business income tax when primary purpose is asset sale facilitation.
kho-other_2026_1304
Supreme Administrative Court allows tax advance ruling that delivery partner income is business income, not employment income.
admin_2011_rovaniemi__59
Administrative court dismissed tax split due to primary purpose of tax avoidance and asset realization.
ECLI:FI:KHO:2021:183
Supreme Administrative Court allows tax exemption for property split under business income tax law without transfer tax.
Testo completo
Laki elinkeinotulon verottamisesta 52 c ja 52 g §