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KHO:1999:30 KI-generiert

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

Geschäftsnummer KHO:1999:30
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

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-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert
Income Tax Act large transport units tax deduction guarantee deduction heavy trailers Section 47 tax year 1995 Schwellenwert für die Schätzung

Zitierte Gesetzesbestimmungen

KI-generiert
Laki elinkeinotulon verottamisesta 47 § 1 mom
Laki elinkeinotulon verottamisesta 47 § 1 mom
KI-generiert
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Volltext

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