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Kuopion LO 27.2.1986 212/II AI generated

Statute of limitations expired for tax offset; court upheld removal of spousal deduction due to husband's post-taxation income.

Case Number Kuopion LO 27.2.1986 212/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court upheld the County Administrative Board's decision to remove spousal deductions from the wife's tax return. The husband's post-taxation income from 1978 to 1980 had become so high that the wife no longer qualified for the deductions. The court ruled that the statutory time limit for the tax authority to issue a tax offset for the husband's benefit had expired, preventing such an action, but confirmed the Board's authority to remove the deductions based on the husband's increased income.

Legislator headnote

AI generated

Verotuslain 82 §; VerotusL 83 §: The right to issue a tax offset for the benefit of a taxpayer whose income has increased due to post-taxation income is extinguished if the statutory time limit has passed, though the tax authority retains the power to remove spousal deductions based on that increased income.

Keywords

AI generated
statute of limitations spousal deduction post-taxation income tax offset administrative review

Cited Legislation

AI generated
TVL 33 § 1 mom 4 kohta
VerotusL 83 §
AI generated
admin_1993_kuopio-county__426
Administrative court dismissed tax appeal regarding child deduction transfer to spouse under supplementary taxation rules.
admin_1988_uusimaa-county__1151
Spousal tax deduction denied when husband's foreign income exceeds statutory maximum limit.
admin_1991_lapland-county__36
Court dismissed tax deduction claim for business expenses exceeding company contributions in marital joint venture.
admin_1986_turku-and-pori-county__766
Spouse with lower income entitled to deductions despite partner's foreign income and no Finnish tax payment.
admin_1986_oulu-county__415
Tax court denies husband's deduction due to wife's higher taxable income from Swedish-sourced income.

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Full text

Puolison jälkiverotuksen vaikutus toiselle puolisolle myönnettyyn

puolisovähennykseen.

Miehen osalta vuosilta 1978-1980 toimitettujen jälkiverotusten

johdosta hänen tulonsa olivat nousseet niin suuriksi,

ettei vaimolla enää ollut oikeutta myönnettyihin puolisovähennyksiin.

Verotuslain 82 §:ssä mainittu verovelvollisen

vahingoksi toimitettavalle veronoikaisulle säädetty määräaika

oli kulunut.

Verolautakunta oli veronoikaisuin poistanut vaimolle myönnetyt

puolisovähennykset.

Lääninoikeus katsoi, ettei veronoikaisun toimittaminen

verovelvollisen vahingoksi ollut mahdollista enää säädetyn

määräajan jälkeen. Verolautakunnalla oli sen sijaan ollut

oikeus ko. vähennysten poistamiseen miehen jälkiverotuksesta

johtuvin jälkiverotuksin, missä yhteydessä ei ollut maksuunpantava

veronlisäystä. Lopputuloksen muuttamiseen ei siten

ollut aihetta.

TVL 33 § 1 mom 4 kohta

VerotusL 83 §