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Oulun LO 10.12.1987 1470/I AI generated

Court allows daily allowance from fishing ponds to be taxable income for a worker.

Case Number Oulun LO 10.12.1987 1470/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 ruled that daily allowances paid to a worker at three fishing ponds constituted taxable income for the 1984 tax year. The Tax Board had classified these payments as taxable, while the County Court initially agreed but the case was reviewed for final confirmation. The court upheld the decision based on the statutory definition of taxable income and the lack of a separate employment site outside the ponds.

Legislator headnote

AI generated

TVL 22 § 1 mom 8 kohta; TVL 22 § 2 mom: Daily allowances paid to a worker performing duties at specific locations are considered taxable income if no separate employment site exists outside those locations.

Keywords

AI generated
taxable income classification daily allowance treatment fishing pond employment tax year 1984 income source definition

Cited Legislation

AI generated
TVL 22 § 1 mom 8 kohta
TVL 22 § 2 mom
VeroHp 966/1984 2 §
VeroHp 966/1984 2 § vuodelta 1984 toimitettavassa verotuksessa
AI generated
admin_1990_hame-county__403
Employee commuting daily between two fixed workplaces is not temporary travel; both locations constitute separate permanent employment sites.
labour_1986_102
Labor court partially allows union claim for daily allowance breach and fines union for supervision failure.
admin_1999_kuopio-county__337
Administrative court allows meal allowance tax exemption when employee cannot eat at usual place due to work location.
labour_2004_68
Labor court allows union claim that employee has right to travel allowances when working at secondary site under collective agreement.
kho-precedent_2003_67
Court dismissed deduction for meals over 6 hours but under 10 hours as no special industry conditions existed.

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Full text

X oli verovuonna rajajääkärin toimen ohella työskennellyt Y:n

yhtiön palveluksessa. Työskentely, josta X:lle oli maksettu

päivärahaa, oli tapahtunut yhtiön kolmella kalalammikolla.

Verolautakunta oli lukenut päivärahat X:n veronalaiseksi tuloksi.

Koska X:llä ei ollut näytetty puheena olevan työskentelyn

osalta olleen varsinaista työpaikkaa kalalammikoiden ulkopuolella,

lääninoikeus katsoi, että yhtiön maksamat päivärahat

oli tullut lukea X:n veronalaiseksi tuloksi. Verovuosi 1984.

TVL 22 § 1 mom 8 kohta

TVL 22 § 2 mom

VeroHp 966/1984 2 § vuodelta 1984 toimitettavassa verotuksessa

verosta vapaaksi katsottavien matkakustannusten korvausten

perusteista ja määristä