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Uudenmaan LO 4.6.1985 1082/IV AI generated

Administrative court dismissed tax authority's claim regarding employee discount treated as maritime income.

Case Number Uudenmaan LO 4.6.1985 1082/IV
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 that a fuel discount for an employee constituted maritime income subject to their jurisdiction. The tax authority argued the discount was taxable income, but the court found the discount was valid only for a period under four months in both 1978-79 and 1980. Consequently, the tax authority lacked post-assessment rights for these specific periods, as maritime income for durations under four months falls under the maritime tax board's exclusive jurisdiction.

Legislator headnote

AI generated

MerimiesveroL 2 §; MerimiesveroL 4 § 2 mom: A discount on fuel purchased by an employee with staff privileges is considered maritime income only if the employment relationship lasted at least four months; if the duration is under four months, the maritime tax board lacks jurisdiction, and the local tax authority has no post-assessment rights.

Keywords

AI generated
maritime income definition staff discount taxation post-assessment rights four month threshold jurisdictional division tax authority limitation employment duration rule

Cited Legislation

AI generated
MerimiesveroL 2 §
MerimiesveroL 4 § 2 mom
VerotusL 77 §
VerotusL 83 §
VerotusL 94 §
AI generated
admin_1993_central-finland-county__628
Administrative court dismissed tax appeal as premature because filed before tax assessment deadline.
admin_1990_mikkeli-county__577
Court dismisses tax adjustment claim as prior assessment already had legal force.
admin_1986_kuopio-county__212
Statute of limitations expired for tax offset; court upheld removal of spousal deduction due to husband's post-taxation income.
kho-precedent_1998_57
Company tax appeal dismissed; retroactive tax applied due to lack of established administrative practice.
admin_1991_kuopio-county__15
Administrative court allows tax deduction for unpaid withholding tax on 1985-1986 wages where prior deduction records were incomplete.

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Full text

Neste Oy:n palveluksessa ollut radiosähköttäjä oli saanut

ostaa bensiiniä henkilökunta-alennuksin. Katsottiin, että

siltä osin kuin alennusta on pidettävä palkkana, se on merimiestuloa.

X:n verolautakunnalla ei ollut jälkiverotusoikeutta

mainitun tulon osalta verovuosina 1978-79, jolloin

merimiestulon verotuksen oli toimittanut merimiesverolautakunta.

Verovuonna 1980 varsinaista merimiestuloa oli alle 4 kuukauden

ajalta. Henkilökuntaetuus oli ollut voimassa työsuhteen

päättymiseen asti, mutta sekin alle 4 kuukauden ajan (1.1.-

21.4.). Näin ollen X:n verolautakunnalla oli jälkiverotusoikeus

siltä osin kuin alennus katsottiin palkaksi.

Verovuosi 1978. Verovuosi 1979. Verovuosi 1980.

MerimiesveroL 2 §

MerimiesveroL 4 § 2 mom

VerotusL 77 §

VerotusL 83 §

VerotusL 94 §