Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Vaasan LO 25.4.1986 1711 AI generated

Administrative court dismissed father's tax claim regarding son's income from grain sales.

Case Number Vaasan LO 25.4.1986 1711
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 father's appeal against the tax assessment, ruling that income from grain sales reported by his son constituted the son's income, not the father's. While the majority held the income belonged to the son, one dissenting judge argued for a reversal and remand to the tax board. The court ultimately rejected the father's claim based on the specific circumstances of the income source and the parties' arguments.

Legislator headnote

AI generated

Tulo- ja varallisuusverolaki (1982) s. 1; The court determined that income derived from the sale of grain by a son is legally attributable to the son and not the father, rejecting the father's claim to that income.

Keywords

AI generated
income attribution father son relationship grain sales income tax assessment appeal administrative court ruling

Cited Legislation

AI generated
Tulo- ja varallisuusverolaki (1982) s. 1

Cited Case Law

AI generated
KHO:1969-II-570
KHO:1978-B-II-608
AI generated
admin_1995_uusimaa-county__312
Administrative court dismisses tax authority's claim for refund due to failure to audit second fiscal year.
admin_1985_uusimaa-county__1101
Tax Board error in transferring tax reduction case to County Court led to decision reversal.
admin_1986_kuopio-county__513
Administrative court dismissed appeal; registered open company taxed separately despite partner's request for individual taxation under Tax Act.
admin_1989_uusimaa-county__287
Administrative court dismissed buyer's appeal for procedural error regarding tax authority's failure to hear buyer before ruling.
admin_1995_lapland-county__80
Tax court dismissed appeal against tax office's correction of tax deductions based on alleged calculation error.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Poika oli veroilmoituksessaan ilmoittanut tulokseen viljan

myynnistä saadun tulon. Verolautakunta katsoi tuon tulon isän

tuloksi.

Isän valitettua verotuksestaan lääninoikeus katsoi, että

kysymyksessä olevaa tuloa ei ole pidettävä isän tulona ja

poisti sen hänen veronalaisesta tulostaan. Verovuosi 1982.

Äänestys 2-1.

Eri mieltä ollut jäsen katsoi myös, ettei kysymyksessä ollut

isän tulo, mutta kumosi isän ja pojan verotukset ja palautti

asian verolautakunnalle uudelleen kästeltäväksi.

Ks. KHO:1969-II-570 ja

KHO:1978-B-II-608

Andersson: Tulo- ja varallisuusverolaki (1982) s. 338.