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Uudenmaan LO 27.11.1984 740/I AI generated

Doctor's advance payment claim dismissed as independent business status not met under advance payment law.

Case Number Uudenmaan LO 27.11.1984 740/I
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 doctor's claim for an advance payment under the Advance Payment Act. The doctor argued that his independent contract with the Central Hospital Association entitled him to prepayment, but the court found he was not an independent entrepreneur. Consequently, the statutory conditions for granting an advance payment were not satisfied.

Legislator headnote

AI generated

EnnakkoperintäL 4 §; EnnakkoperintäL 36 §: An advance payment is not granted to a professional acting under a service contract with an employer if they do not qualify as an independent entrepreneur.

Keywords

AI generated
advance payment law independent entrepreneur status doctor service contract advance payment eligibility administrative court ruling

Cited Legislation

AI generated
EnnakkoperintäL 4 §
EnnakkoperintäL 36 §
AI generated
labour_1987_63
Labor court rules prior discretionary skill bonus cannot be removed solely due to new collective agreement rules.
kho-precedent_2000_20
VAT refund claim dismissed because goods were not used for taxable activities in Finland.
labour_1974_63
Labor court dismissed dental doctors' claim for personal salary increase based on collective agreement interpretation.
admin_1998_northern-karelia-county__49
Administrative court dismissed hospital's claim for fees as private debt due to state pricing rules.
labour_2011_127
Labor court dismissed union claim that free standby requires 50% pay, ruling employer's management right prevails.

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Full text

Keskussairaalaliitto oli tehnyt lääkärin kanssa sopimuksen

sosiaali- ja terveydenhuollon suunnittelusta ja valtionosuudesta

annetun lain (677/82) mukaisten palvelujen järjestämisestä

siten, että lääkäri toimi keskussairaalan asiantuntijalääkärinä.

Keskussairaalaliitto toimi lääkärin toimeksiantajana

ja osoitti lääkärille tulevat potilaat. Palkkion maksoi

keskussairaalaliitto eivätkä potilaat. Lääkärin ei voitu katsoa

toimivan itsenäisenä yrittäjänä siitä huolimatta, että

lääkärin ja keskussairaalan kesken oli näin sovittu. Lääkärille

ei ollut määrättävä ennakkoa asiantuntijalääkärin toimesta

saatan tulon perusteella. Verovuosi 1984.

EnnakkoperintäL 4 §

EnnakkoperintäL 36 §