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KHO:1999:39 Generato dall'IA

Supreme Administrative Court dismissed appeal regarding interest deduction for construction debt not yet used as residence.

Numero d'incarto KHO:1999:39
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 taxpayer's appeal against the tax authority's reclassification of construction debt interest. The court found that while the debt was initially treated as housing-related, the structure remained under construction and was not yet used as a residence in 1993 and 1994. Consequently, the interest was correctly reclassified as general debt interest, denying the additional deduction claimed by the taxpayer.

Regesto Legislator

Generato dall'IA

Tuloverolaki 144 §; The court held that interest on construction debt qualifies for special housing tax treatment only when the building is actually used as a residence, not merely when construction has commenced.

Parole chiave

Generato dall'IA
income tax law interest deduction construction debt residence requirement tax appeal procedure pigione iniziale legge sulle abitazioni secondarie durata minima di soggiorno

Disposizioni normative citate

Generato dall'IA
Tuloverolaki 144 §
Generato dall'IA
admin_1996_hame-county__8
Finland's Supreme Administrative Court allowed interest deduction for a home loan where the house was sold before occupancy.
admin_1991_oulu-county__118
Court denies mortgage interest deduction for vacant land before house completion and occupancy.
admin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.
admin_1998_hame-county__575
Tax court allows interest deduction for loan used to repay mortgage guarantee debt on primary residence.
admin_1998_uusimaa-county__81
Court dismissed appeal claiming mortgage interest reclassification invalidates prior year extra interest deduction.

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Testo completo

A oli vuonna 1989 ostanut tontin, jolle hän oli saatuaan vuonna 1990 rakennusluvan alkanut rakentaa rakennusta. Vuodelta 1992 toimitetussa verotuksessa oli rakennuksen hankintaan otettu velka katsottu asuntovelaksi ja A:lle oli vuosilta 1993 ja 1994 toimitetuissa verotuksissa tuon velan perusteella myönnetty ylimääräinen korkovähennys. Veroasiamiehen valituksen johdosta velan korot katsottiin vuosien 1993 ja 1994 verotuksissa muun velan koroiksi, koska rakenteilla olevaa rakennusta ei ollut otettu käyttöön omana asuntona. Koska veroasiamies ei ollut hakenut muutosta verovuodelta 1992 toimitettuun verotukseen, vaatimus ylimääräisten korkovähennysten poistamisesta vuosien 1993 ja 1994 verotuksissa hylättiin. Verovuosi 1993. Verovuosi 1994. Äänestys 3-2.

Tuloverolaki 144 §