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KHO:1999:27 Generato dall'IA

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

Numero d'incarto KHO:1999:27
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
agricultural land purchase land leveling funds seed storage buildings cold storage buildings tax deduction exclusion Maatilatalouden tuloverolaki farming continuity locatore di affitto

Disposizioni normative citate

Generato dall'IA
Maatilatalouden tuloverolaki 9 §
Maatilatalouden tuloverolaki 9 §, 10 a § ja 10 b §
Maatilatalouden tuloverolaki 10 a §
Maatilatalouden tuloverolaki 10 b §
Generato dall'IA
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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Testo completo

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 §