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Ahvenanmaan LO 7.7.1986 93 AI generated

Administrative court allows additional pension deduction on Åland municipal tax when national law applies due to local legislative gap.

Case Number Ahvenanmaan LO 7.7.1986 93
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Åland allowed the taxpayer to claim an additional pension income deduction exceeding the amount already deducted. The taxpayer argued that since the Åland County Act on municipal income tax lacked specific provisions for pension deductions, the national Income and Wealth Tax Act provisions should apply instead. The court ruled in favor of the taxpayer, establishing that in the absence of local legislative rules, the national tax framework governs the calculation of deductions.

Legislator headnote

AI generated

36 a § (111/1982) L om skatt på inkomst och förmögenhet; 1 § 1 mom. landskapslagen om kommunalskatt på inkomst: Where local legislation on municipal income tax contains no provisions for pension income deductions, the national Income and Wealth Tax Act provisions shall apply to calculate such deductions.

Keywords

AI generated
pension income deduction municipal income tax Åland County Act national tax law application legislative gap taxable income calculation administrative court ruling

Cited Legislation

AI generated
36 a § (111/1982) L om skatt på inkomst och förmögenhet
36 a § (111/1982) L om skatt på inkomst och förmögenhet
1 § 1 mom. landskapslagen om kommunalskatt på inkomst
1 § 1 mom. landskapslagen om kommunalskatt på inkomst
AI generated
insurance_2001_2410-1999
Insurance court denied special pension rights for a former police officer due to non-state service status at law's effective date.
insurance_2012_4165-2011
Voluntary accident insurance benefits deemed statutory compensation for disability support deduction purposes under Finnish law.
admin_2015_aland__31
Administrative court dismissed tax appeal; transitional rule for pension income not arbitrary despite unequal treatment.
admin_1986_uusimaa-county__328
Union dues paid to a trade union are not deductible expenses for income tax purposes.
admin_1988_kuopio-county__914
Court held backdated pension income must be included in total income for tax year calculation.

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Full text

Pensionsinkomstavdrag skulle vid kommunalbeskattningen på

Åland till alla delar beräknas i enlighet med i riket gällande

bestämmelser och således utan beaktande av i landskapet

gällande avvikande bestämmelser angående grundavdraget, då

landskapslagstiftningen inte innehöll bestämmelser om pensionsinkomstavdrag.

Skattskyldig hade på grund härav rätt att

avdraga ytterligare 1.000 mark såsom pensionsinkomstavdrag

utöver det vid beskattningen avdragna beloppet. Skatteår

1984.

36 a § (111/1982) L om skatt på inkomst och förmögenhet

1 § 1 mom. landskapslagen om kommunalskatt på inkomst