Legislator Case Law & Legislation
Uudenmaan LO 29.11.1983 825/I AI generated

Insurance discount for employees not taxable income as it applies to other customer groups.

Case Number Uudenmaan LO 29.11.1983 825/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Administrative Court dismissed the tax authority's claim that the insurance discount was taxable income for employees. The court found the discount was based on a tariff applied uniformly to both employees and other customer groups, not solely on employment. Consequently, the benefit did not meet the criteria for taxable employee income under the relevant tax law.

Legislator headnote

AI generated

TVL 19 § 1 mom; A benefit derived from a tariff applied equally to employees and other customers is not taxable employee income.

Keywords

AI generated
taxable employee income insurance discount uniform tariff application tax authority claim administrative court ruling

Cited Legislation

AI generated
TVL 19 § 1 mom
AI generated

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Full text

Vakuutusyhtiö myönsi henkilökunnalleen vakuutusmaksuista

alennusta. Vakuutusmaksujen perusteena oli sellainen erikoistariffiointi,

jota yhtiö oman henkilökuntansa lisäksi

sovelsi myös muihin asiakasryhmiin. Alennus ei näin ollen

perustunut ainoastaan työsuhteeseen. Alennuksena saatua etua

ei pidetty työntekijäin veronalaisena tulona. Verovuosi 1981.

TVL 19 § 1 mom