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Kuopion LO 19.3.1987 225/I AI generated

Court allows deduction of union dues from income share as taxable income in Finnish tax law.

Case Number Kuopion LO 19.3.1987 225/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland allowed the deduction of trade union membership fees from the shareholder's share of a company's income. The tax authority had previously denied this deduction, treating the income as either employment or business income and offsetting it with a loss instead. The court ruled that since the income was classified as employment income for state tax purposes, the union dues were deductible as expenses for that same income source.

Legislator headnote

AI generated

TVL 17b § 4 mom; TVL-26 § 1 mom 4 kohta: When a company income share is classified as employment income for state tax purposes, trade union membership fees paid by the shareholder are deductible expenses for that specific income source.

Keywords

AI generated
trade union dues deduction company income share employment income classification Finnish tax law shareholder expense deduction

Cited Legislation

AI generated
TVL 17b § 4 mom
TVL-26 § 1 mom 4 kohta
AI generated
admin_1992_lapland-county__966
Court allows deduction of pension insurance premiums from total income under property tax law.
admin_1986_uusimaa-county__328
Union dues paid to a trade union are not deductible expenses for income tax purposes.
admin_1991_oulu-county__800
Tax court dismissed income tax on non-monetary benefits received by a family member as family support.
admin_1986_turku-and-pori-county__722
Court allows deduction of overloading fee as business expense for auto-rickshaw driver.
admin_1987_hame-county__28
Administrative court dismissed tax deduction claim for interest on capital share in a pass-through partnership.

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Full text

Onko jaettavan yhtymän osakkaalla oikeus vähentää ammattiyhdistyksen

jäsenmaksu hänelle yhtymän tulosta jaetusta ansiotuloksi

katsotusta osuudesta.

Verovelvollisella ei ollut muita tuloja kuin yhtymän tulosta

jaettu osuus.

Verolautakunta oli katsonut yhtymän tulosta jaetun osuuden

valtionverotuksessa ansiotuloksi ja kunnallisveroktuksessa

ammattituloksi. Ammattiyhdistyksen jäsenmaksua ei ollut vähennetty

kunnallisverotuksessa, vaan henkilökohtaisen tulolähteen

osalle oli vahvistettu vastaavan määräinen tappio.

Lääninoikeus katsoi, että yhtymän tulosta jaettu osuus oli

myös kunnallisverotuksessa osakkaan ansiotuloa ja hyväksyi

siitä vähennettäväksi ammattiyhdistyksen jäsenmaksun.

Verovuosi 1984

TVL 17b § 4 mom

TVL-26 § 1 mom 4 kohta