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Ahvenanmaan LO 28.7.1986 127 AI generated

Finland denied tax deduction for spouse's income due to non-resident status under Nordic tax treaty.

Case Number Ahvenanmaan LO 28.7.1986 127
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim for a spousal income deduction in the 1984 tax year. The husband worked in Sweden all year without Finnish income, while his wife was taxed in Finland and claimed the deduction. The court ruled that the deduction was not applicable because the husband was considered a non-resident under the Nordic tax treaty, negating the condition for the benefit.

Legislator headnote

AI generated

57 § 1 mom. 1 punkten och 57 § 2 mom. L om skatt på inkomst och förmögenhet; A non-resident spouse working abroad under a tax treaty is ineligible for the Finnish spousal income deduction.

Keywords

AI generated
spousal income deduction non-resident status Nordic tax treaty income tax liability administrative court review

Cited Legislation

AI generated
57 § 1 mom. 1 punkten och 57 § 2 mom. L om skatt på inkomst och förmögenhet
AI generated
admin_1988_uusimaa-county__1151
Spousal tax deduction denied when husband's foreign income exceeds statutory maximum limit.
admin_1986_oulu-county__415
Tax court denies husband's deduction due to wife's higher taxable income from Swedish-sourced income.
admin_1986_turku-and-pori-county__766
Spouse with lower income entitled to deductions despite partner's foreign income and no Finnish tax payment.
kko-precedent_1993_91
Supreme Court dismisses civil suit for tax liability, ruling tax issues must be decided in administrative proceedings.
kho-precedent_1998_56
Supreme Administrative Court dismissed tax appeal regarding incorrect income tax calculation based on erroneous deduction application.

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Full text

A, som under hela året 1984 arbetat på svenskt fartyg, hade

ingen inkomst i Finland. Hans beskattningsbara inkomst vid

statsbeskattningen och den därav utgående inkomstskatten

skulle ha varit högre än hans makas, men med beaktande av det

nordiska skatteavtalet påfördes mannen inte inkomstskatt i

Finland. Makan, som påförts inkomstskatt var berättigad till

försörjaravdrag. Skatteår 1984.

57 § 1 mom. 1 punkten och 57 § 2 mom. L om skatt på inkomst

och förmögenhet.