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Uudenmaan LO 13.11.1986 662/VI AI generated

Court allows alimony deduction despite spouses not living apart immediately after separation order.

Case Number Uudenmaan LO 13.11.1986 662/VI
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court permitted a tax deduction for alimony payments made in 1982, even though the spouses had not moved apart within three months of the separation order. The husband paid alimony to his two minor children while the wife sought divorce based on living apart. The court ruled that the statutory requirement for the deduction was met by the subsequent separation order, overriding the timing of the initial move.

Legislator headnote

AI generated

TVL 36 § 3 mom; TVL 57 § 3 mom: A tax deduction for alimony is granted when a separation order is issued, regardless of whether the parties physically separated within the three-month period preceding the order.

Keywords

AI generated
alimony tax deduction separation order timing spousal support payments income tax reduction divorce proceedings minor children support financial separation

Cited Legislation

AI generated
TVL 36 § 3 mom
TVL 57 § 3 mom
L lapsen elatuksesta 9 §
L lapsen elatuksesta 9 §
L lapsen elatuksesta 10 §
L lapsen elatuksesta 10 §
AI generated
admin_1984_central-finland-county__436
Tax court allows dual child deductions when parents reconcile after separation during the tax year.
admin_1989_hame-county__652
Tax court dismissed deduction claim for child support paid under prior settlement agreement.
appeal_1980_eastern-finland__216
Court reduces child support from 500 to 400 marks while maintaining custody arrangement.
insurance_1983_2317-1982
Insurance court dismissed pension claim due to early farm control transfer before official ownership change.
admin_1989_turku-and-pori-county__104
Finnish tax court allows joint taxation of separated spouses with child under specific family law provisions.

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Full text

Puolisot oli kihlakunnanoikeuden päätöksellä 2.3.1981 tuomittu

asumuseroon. Mies oli tuon päätöksen perusteella suorittanut

vuonna 1982 elatusapua kahdelle alaikäiselle lapselleen

7 030 markkaa. Puolisot on kihlakunnanoikeuden päätöksellä

6.4.1984 tuomittu yhteisestä hakemuksesta avioeroon kahden

vuoden erillään asumisen perusteella. Erilleen muuttaminen

oli tapahtunut loppuvuodesta 1981 ja puolisot olivat asuneet

erillään siitä lukien. Lääninoikeus katsoi, että miehellä oli

näissä oloissa oikeus elatusvelvollisuusvähennykseen huolimatta

siitä, etteivät puolisot olleet muuttaneet kolmen kuukauden

kuluessa asumuseropäätöksen lainvoimaiseksi tulosta

asumaan erilleen. Verovuosi 1982. ÄÄNESTYS.

TVL 36 § 3 mom

TVL 57 § 3 mom

L lapsen elatuksesta 9 §

L lapsen elatuksesta 10 §