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Keski-Suomen LO 3.2.1987 148 AI generated

Medical researcher's research grant deemed taxable salary under Finnish tax law.

Case Number Keski-Suomen LO 3.2.1987 148
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Central Finland County Administrative Court ruled that a research grant received by a physician for clinical trials constituted taxable salary. The court found no evidence distinguishing the grant from regular employment remuneration, noting the lack of detailed information regarding the funding basis or the relationship between the pharmaceutical company and the recipient. Consequently, the tax authority's assessment was upheld, establishing that such payments fall under the definition of salary for tax purposes.

Legislator headnote

AI generated

TVL 22 § 1 mom 2 kohta; A research grant received by a physician for clinical trials is deemed taxable salary when no specific distinction exists between the grant and regular employment remuneration.

Keywords

AI generated
taxable salary research grant clinical trials employment remuneration Finnish tax law

Cited Legislation

AI generated
TVL 22 § 1 mom 2 kohta
AI generated
kho-precedent_2013_181
Supreme Administrative Court dismissed appeal; research plan lacked scientific hypotheses and funding company influence violated public access law.
kho-other_2018_714
Supreme Administrative Court dismissed recognition of Estonian degree due to Soviet origin and lack of three years Finnish work experience.
insurance_2003_2945-2003
Finnish court dismisses appeal when doctoral grant is fully counted as income for housing allowance calculation.
admin_2002_turku__612
Administrative court dismissed dismissal warning as unconstitutional since employer lacked statutory basis to mandate medical exams.
admin_1997_turku-and-pori-county__193
Administrative court dismissed claim to include doctoral fellowship as income for child care fee assessment.

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Full text

Lääketieteen lisensiaatti, joka toimi keuhkosairauksien osaston osastolääkärinä, oli saanut ulkomaalaiselta lääketehtaalta 12.000 markan tutkimusapurahan astman hoitoon sopivan lääkityksen tutkimista varten. Tutkimuksessa, jossa testihoidon piti kestää 12 viikkoa, tuli selvittää tehtaan valmistaman Nedocromil-nimisen uuden antiallergisen lääkkeen tehokkuutta n. 70:llä Kinkomaan sairaalan astmapotilaalla. Tutkimusta suoritettiin samanaikaisesti myös muissa pohjoismaissa. Tutkimustulos oli tarkoitus julkaista aikanaan jossain alan ammattilehdessä. Asiassa ei esitetty lähempää selvitystä apurahan myöntämisperusteista eikä tehtaan ja apurahan saajan välisistä toimintasuhteista. LO katsoi, että apuraha oli tutkimustyöstä lääkärille maksettu veronalainen palkkio.

Verovuosi 1984.

TVL 22 § 1 mom 2 kohta