I would like to know in which country of this world such a practice should be legal?

Dear Mr.Ermin,

There is two type of maintenance one of them affect fixed assets value and other affect to expenses. you can find some explanation in this website: http://simplestudies.com/accounting-for-repair-and-maintenance-costs.html

As your link clearly says only major value enhancing repairs can lead to a asset revaluation, but not maintenance.