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Oulun LO 27.3.1986 289/I AI generated

Court dismisses tax authority appeal regarding income split where wife worked over 10 hours daily.

Case Number Oulun LO 27.3.1986 289/I
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 appeal against the division of business income between a husband and wife. The court found that the wife's work in accounting and administration exceeded the threshold for 'minor' activity under TVL 17 b § 3. Consequently, the original allocation of 75% to the husband and 25% to the wife was upheld as legally correct.

Legislator headnote

AI generated

TVL 17 b § 3 mom; When a spouse performs business-related tasks exceeding the minor activity threshold, the tax authority may allocate income based on actual contribution rather than a fixed percentage.

Keywords

AI generated
income tax division spousal employment minor activity threshold business income allocation administrative court appeal tax authority decision work hour calculation

Cited Legislation

AI generated
TVL 17 b § 3 mom
AI generated
admin_1988_turku-and-pori-county__1255
Court dismissed interest deduction on employer's car debt as not qualifying for employee business activity tax relief.
admin_1991_turku-and-pori-county__637
Daily commute costs for special industry workers are deductible expenses under TVL 25 § 1.
insurance_2025_1254-2024
Court ruled that a sole trader's business revenue exceeded the mandatory insurance threshold despite low reported hours.
kko-precedent_2007_52
Supreme Court remands case for retrial due to procedural error and insufficient evidence on lost wages.
labour_1979_47
Labor court dismissed union claim that employer must include driver and tunnel allowances in salary comparison.

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Full text

Traktoreiden korjaus- ja huoltotoimintaa harjoittaneen verovelvollisen

liikevaihto oli 257.487 markkaa. Hän oli työskennellyt

vieraalla paikkakunnalla yli 10 tuntia lähes 200

päivänä. Vaimo, joka ei ollut muualla töissä, oli hoitanut

korjaus- ja huoltotoimintaan liittyvät toimistotehtävät kuten

kirjanpidon, maksuliikenteen, virastoasioinnin ja puhelinpäivystyksen.

Verolautakunta oli jakanut 133.948 markaksi vahvistetun

ansiotulon siten, että varsinaisen yrittäjän osuudeksi

oli katsottu 75 prosenttia ja vaimon osuudeksi 25 prosenttia.

Vaimon työskentelyä miehensä ammatissa ei pidetty TVL 17 b

§:n 3 momentin tarkoittamassa mielessä vähäisenä. Lääninveroviraston

valitus ansiotulon jakamisesta hylättiin.

Verovuosi 1982.

TVL 17 b § 3 mom