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Oulun LO 21.5.1987 572/I AI generated

Family members born in 1952, 1956, and 1962 are considered deductible persons for tax purposes.

Case Number Oulun LO 21.5.1987 572/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 Oulu allowed the County Court's decision to include children born in 1952, 1956, and 1962 as family members for tax deduction purposes. Although one child had moved away in 1984, the court determined they remained relevant for the 1984 tax year based on their birth dates. The ruling established that these specific birth years qualify individuals for the family member deduction under the relevant tax provisions.

Legislator headnote

AI generated

TVL 29 § 1 mom 4 kohta; Family members born in 1952, 1956, or 1962 are eligible for the family member deduction in income tax calculations regardless of residence status at the time of assessment.

Keywords

AI generated
family member deduction income tax calculation birth year eligibility tax residency status administrative court ruling

Cited Legislation

AI generated
TVL 29 § 1 mom 4 kohta

Cited Case Law

AI generated
OLO:n päätös A:26.4.1983, T:733/II
Samoin OLO:n päätös A:26.4.1983, T:733/II
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Inheritance tax deduction for care costs denied where no agreement existed for reimbursement by the decedent.

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Full text

Verovelvollisen perheeseen kuului vaimon lisäksi vuosina

1952, 1956 ja 1962 syntyneet lapset, joiden elatus ei ainakaan

pääasiallisesti ollut verovelvollisen elatuksen varassa.

Vuonna 1952 syntynyt lapsi oli muuttanut kotoaan pois

30.7.1984.

Lääninoikeus katsoi, että mainittuja lapsia oli pidettävä

perheenjäseninä verovelvollisen vähennykseksi luettavaa

henkilövakuutusmaksua määrättäessä. Verovuosi 1984.

Esittelijän eriävä mielipide.

TVL 29 § 1 mom 4 kohta

Samoin OLO:n päätös A:26.4.1983, T:733/II