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KHO:1999:27 KI-generiert

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

Geschäftsnummer KHO:1999:27
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

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-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert
agricultural land purchase land leveling funds seed storage buildings cold storage buildings tax deduction exclusion Maatilatalouden tuloverolaki farming continuity Verpächter

Zitierte Gesetzesbestimmungen

KI-generiert
Maatilatalouden tuloverolaki 9 §
Maatilatalouden tuloverolaki 9 §, 10 a § ja 10 b §
Maatilatalouden tuloverolaki 10 a §
Maatilatalouden tuloverolaki 10 b §
KI-generiert
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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Volltext

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 §