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KHO:2000:8 Generato dall'IA

Court allows deducting prior years' farm losses from 1994 salary income under Finnish tax law.

Numero d'incarto KHO:2000:8
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court allowed the deduction of prior years' farm losses against the taxpayer's 1994 salary income. The taxpayer argued that losses from forestry and farming could offset pure salary income under the Income Tax Act, despite the absence of farm income in the current year. The court ruled that the statutory provision permits such deductions regardless of the composition of the current year's income.

Regesto Legislator

Generato dall'IA

Tuloverolain 151 §:n 1 momentin ensimmäinen ja toinen virke; losses from agricultural activities may be deducted from salary income in the subsequent year without requiring farm income in that same year.

Parole chiave

Generato dall'IA
income tax deduction agricultural losses salary income offset prior year losses Finnish tax law calcolo del reddito annuo determinante pagamenti diretti all'agricoltura metodo del minimo esistenziale con ripartizione dell'eccedenza

Disposizioni normative citate

Generato dall'IA
Tuloverolaki 151 § 1 mom. (1502/1993)
Tuloverolaki 151 § 1 mom. (1502/1993)
Generato dall'IA
insurance_1998_754-1998
Insurance court dismissed claim that 1995 tax income should be considered for unemployment benefit negotiation.
admin_1995_central-finland-county__621
Court allows tax offset for forestation payments earned from multiple years under income tax law.
admin_2015_helsinki__497
Court allows travel cost deduction from income when farm share is taxed as capital gains.
admin_1988_turku-and-pori-county__92
Farm equipment costs including radios are fully deductible for agricultural income tax purposes.
insurance_1980_1173-1979
Insurance court denied generational change pension as teacher income was not primarily from farming.

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Testo completo

Verovelvollisen verovuoden 1994 puhdas ansiotulo valtionverotuksessa oli 237 830 markkaa, joka oli palkkatuloa ja johon ei sisältynyt lainkaan maatalouden ansiotuloa. Hänen pääomatulonsa olivat 240 840 markkaa, joista oli metsätalouden tuloja 238 544 markkaa.

Valtionverotuksessa vahvistetut maatilatalouden tappiot verovuotta 1993 edeltäneiltä verovuosilta voitiin vähentää tuloverolain 151 §:n 1 momentin ensimmäisen virkkeen nojalla verovelvollisen vuoden 1994 ansiotulosta saman momentin toisessa virkkeessä säädetyin määrällisin rajoituksin, vaikka ansiotulo käsitti vain palkkatuloa. Verovuosi 1994.

Tuloverolaki 151 § 1 mom. (1502/1993)