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Uudenmaan LO 17.12.1984 2279/III AI generated

Administrative court dismissed tax advance withholding claim as sports team gift not employee salary.

Case Number Uudenmaan LO 17.12.1984 2279/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the tax authority's claim for advance withholding on a 540 mark payment made by a sports club to a player as a wedding gift. The authority argued the payment should be taxed under the Advance Withholding Act, but the court found it did not constitute a salary or performance-based payment. Consequently, the court ruled that no advance withholding was required because the transaction lacked the essential characteristics of employment remuneration.

Legislator headnote

AI generated

Ennakkoperintälain 6 § 1 momentin 1 kohta; Ennakkoperintälain 4 §: A sports club's monetary gift to a player for a wedding is not considered salary or performance payment under the Advance Withholding Act, thus exempting it from advance withholding obligations.

Keywords

AI generated
sports club gift wedding present advance withholding employee salary tax performance payment

Cited Legislation

AI generated
Ennakkoperintälain 6 § 1 momentin 1 kohta
Ennakkoperintälain 4 §
AI generated
kko-precedent_1989_3
Club liable for player's back taxes due to contract duty to withhold but failed to do so.
admin_2011_turku__391
Court ruled employer's tax payments for prior years are not current year income for net salary contracts.
kko-precedent_2002_38
Supreme Court dismisses claim for prize money when a club's promise to allow race entry was merely a security measure, not a binding contract granting race rights.
admin_1988_uusimaa-county__1183
Gift deemed taxable salary not hidden dividend due to non-standard amount and lack of special occasion status.
admin_1995_turku-and-pori-county__142
CEO's public gift wish to foundation deemed waiver of expected recognition, not taxable income under inheritance law.

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Full text

Urheiluseura oli osallistunut eräälle sen pelaajalle annettavaan

häälahjaan 540 markan rahamäärällä. Seuran osuutta lahjasta

ei pidetty seuran antamana ennakkoperintälain 6 §:n 1

momentin 1 kohdassa tarkoitettuna urheilijan palkkiona. Kun

kysymyksessä ei ollut myöskään sanotun lain 4 §:ssä tarkoitettu

suoritus, sen määrästä ei ollut toimitettava ennakonpidätystä.

Verovuosi 1980.

EnnakkoperintäL 6 § 1 mom 1 kohta

EnnakkoperintäL 4 §