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KHO:1999:29 Generato dall'IA

Shareholders' travel expenses for forest maintenance are not deductible temporary work travel costs under Finnish tax law.

Numero d'incarto KHO:1999:29
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 appeal regarding the deduction of travel expenses for a company's shareholders visiting a forest estate for maintenance work. The court found that these trips were not temporary work travel but rather personal activities related to the company's capital income. Consequently, the expenses were excluded from the deduction of additional living costs under the Income Tax Act.

Regesto Legislator

Generato dall'IA

Tuloverolain 54, 56 ja 72 luvun säännökset: Travel expenses incurred by shareholders for forest maintenance are not considered temporary work travel and thus cannot be deducted as additional living costs.

Parole chiave

Generato dall'IA
temporary work travel forest maintenance expenses shareholder travel costs additional living costs deduction capital income taxation spese di trasporto professionale lavoro non remunerato lavoro a domicilio

Disposizioni normative citate

Generato dall'IA
Tuloverolain 54 §
Tuloverolain 56 §
Tuloverolain 72 § 1 ja 2 mom

Giurisprudenza citata

Generato dall'IA
Verohallituksen päätös 29.12.1994/25 v. 1995
KHO 17.10.2001 T 2521
Samoin KHO 17.10.2001 T 2521
Generato dall'IA
admin_2004_turku__544
Tax court allows deduction of travel costs between home and forest land for capital gains without personal contribution share.
admin_1998_northern-karelia-county__116
Tax court allows forest owner to deduct travel costs as additional living expenses under Income Tax Act.
admin_1987_uusimaa-county__1665
Court ruled daily commutes for special field workers are home-to-work trips, not income-generating travel under TVL 25.1.
labour_1980_12
Labour court allows day-rate compensation for ship crew working in forestry during winter under collective agreement.
kho-precedent_2013_156
Supreme Administrative Court allows appeal, ruling scholarship is tax-free education grant not income.

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Testo completo

Tuloverolain mukaan puun myyntitulon perusteella verotettavan yhtymän osakkaat olivat tehneet asuinpaikkakunnaltaan muussa kunnassa omistamalleen metsätilalle matkoja metsänhoitoon liittyvien töiden suorittamiseksi. Katsottiin, että metsätilalle tehdyt matkat eivät olleet tilapäisiä työmatkoja ja että yhtymän metsätalouden pääomatulosta ei voitu vähentää elantokustannusten lisäykseen perustuvia niin sanottuja omia päivärahoja. Verovuosi 1995. Äänestys 3-2 perusteluista.

Tuloverolaki 54 §

Tuloverolaki 56 §

Tuloverolaki 72 § 1 ja 2 mom

Vrt. Verohallituksen päätös liikkeen- ja ammatinharjoittajan työmatkasta aiheutuneen elantokustannusten lisäyksen vähentämisestä vuodelta 1995 toimitettavassa verotuksessa 29.12.1994/ 25 v. 1995.

Korkeimman hallinto-oikeuden päätöksessä selostettu asiaan saatu verohallituksen lausunto tilapäisestä työmatkasta aiheutuvien elantokustannusten lisäysten vähennysmahdollisuudesta.

Samoin KHO 17.10.2001 T 2521