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Uudenmaan LO 10.11.1987 1474/IV AI generated

Tax court denied single-parent deduction to non-resident spouse's child due to lack of Finnish tax residency.

Case Number Uudenmaan LO 10.11.1987 1474/IV
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 taxpayer's claim for a single-parent deduction regarding a child born to a non-resident spouse. The tax authority correctly applied the law by noting the spouse was not generally liable for taxes in Finland, thus disqualifying the taxpayer from the deduction under the Income and Property Tax Act. Consequently, the court upheld the decision to remove the deduction from the 1983 tax year.

Legislator headnote

AI generated

TVL 2 a § 1 mom; TVL 33 § 1 mom 3 kohta; TVL 36 § 1 mom 3 kohta: A taxpayer is not entitled to a single-parent deduction if their spouse is not generally liable for taxes in Finland, as the child does not meet the statutory requirements for the deduction.

Keywords

AI generated
single-parent deduction non-resident spouse Finnish tax residency Income and Property Tax Act tax authority decision

Cited Legislation

AI generated
TVL 2 a § 1 mom
TVL 33 § 1 mom 3 kohta
TVL 36 § 1 mom 3 kohta
AI generated
admin_1990_kuopio-county__408
Court denies tax deduction for cohabiting partner and child's medical expenses under Finnish tax law.
admin_1986_oulu-county__415
Tax court denies husband's deduction due to wife's higher taxable income from Swedish-sourced income.
admin_1986_turku-and-pori-county__766
Spouse with lower income entitled to deductions despite partner's foreign income and no Finnish tax payment.
kho-precedent_2002_84
Family reunion visa denied due to lack of shared family life despite refugee status and cultural constraints.
insurance_2025_3079-2023
Court dismisses widow's pension claim where statutory age limits strictly override equality law arguments.

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Full text

X oli ollut verovuonna avioliitossa ja hänellä oli ollut alaikäinen

lapsi. Häneen ei ollut verotuksessa sovellettu tuloja

varallisuusverolain puolisoita koskevia säännöksiä, koska

hänen puolisonsa ei ollut Suomessa yleisesti verovelvollinen.

Verolautakunta oli verotusta toimittaessaan tehnyt X:n valtion-

ja kunnallisverotuksessa yksinhuoltajavähennyksen.

X:ää ei voitu pitää tulo- ja varallisuusverolain 33 §:n 1 momentin

3 kohdassa ja 36 §:n 1 momentin 1 kohdassa tarkoitettuna

yksinhuoltajana, joten hänellä ei katsottu olevan oikeutta

yksinhuoltajavähennyksiin. Lääninoikeus poisti valtion- ja

kunnallisverotuksessa tehdyt yksinhuoltajavähennykset.

Verovuosi 1983.

TVL 2 a § 1 mom

TVL 33 § 1 mom 3 kohta

TVL 36 § 1 mom 3 kohta