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Uudenmaan LO 10.12.1985 2344/III AI generated

Employer gift to employee taxed as salary because employee selected the item.

Case Number Uudenmaan LO 10.12.1985 2344/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that a service year gift from an employer to an employee must be included in the employee's taxable income. The court found that since the employee had the autonomy to select the specific item, the benefit was deemed equivalent to salary. Consequently, the tax authority's assessment of the radio's value as part of the 1979 salary was upheld.

Legislator headnote

AI generated

Verotuslaki 83 §; Verotuslaki 77 §: When an employer provides a service year gift to an employee and the employee has the freedom to choose the item, the value of the gift is treated as salary and subject to income tax.

Keywords

AI generated
service year gift income tax assessment employee autonomy salary equivalence employer provided benefit

Cited Legislation

AI generated
Verotuslaki 83 §
Verotuslaki 77 §

Cited Case Law

AI generated
A:8.1.1985 T:26/IV ULO
Samoin A:8.1.1985 T:26/IV ULO
AI generated
admin_1984_uusimaa-county__1031
Tax court dismissed tax equalization claim for 40-year service bonus not accruing from multiple years.
admin_1987_northern-karelia-county__668
Gift of travel expenses paid in kind is not taxable income under Finnish tax law.
labour_2012_135
Court dismisses union appeal, ruling dismissal justified by severe breach of trust regarding cash handling.
admin_1991_hame-county__4
Court allows partial tax exemption for car gift using 1-2 week gross salary rule despite lower court rejection.
admin_1987_oulu-county__1470
Court allows daily allowance from fishing ponds to be taxable income for a worker.

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Full text

Osakeyhtiö on antanut työntekijöilleen palvelusvuosimerkkipäivälahjoja.

Palkansaaja on itse saanut hankkia tavaran sillä

rajoituksella, ettei se saanut olla ostokortti, matka eikä

autotarvikkeita. Lasku on toimitettu työnantajalle. Verovelvollisen

saaman autoradion arvo katsottiin hänen palkakseen,

koska hän on saanut itse valita lahjan. Verovuosi 1979.

VerotusL 83 §

VerotusL 77 §

Samoin A:8.1.1985 T:26/IV ULO