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Uudenmaan LO 28.4.1987 291/VI AI generated

Silent partner of taxed limited partnership must pay social security contributions based on post-tax profits.

Case Number Uudenmaan LO 28.4.1987 291/VI
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 a silent partner of a taxed limited partnership must pay social security contributions based on their share of post-tax profits. The court found that the partner's liability stems from the company's post-tax earnings rather than the partner's personal conduct. Consequently, interest on late payments was removed because the delay did not result from the partner's actions.

Legislator headnote

AI generated

KEL 4 § 2 mom; KEL 5 § 2 mom; SairausvakuutusL 34 §; SairausvakuutusL 40 §; VerotusL 83 §: A silent partner of a taxed limited partnership is liable for social security contributions based on their share of the company's post-tax profits, and interest on late payments is not applicable if the delay was not caused by the partner's conduct.

Keywords

AI generated
silent partner liability limited partnership taxation social security contributions post-tax profits interest on late payments

Cited Legislation

AI generated
KEL 4 § 2 mom
KEL 5 § 2 mom
SairausvakuutusL 34 §
SairausvakuutusL 40 §
VerotusL 83 §
AI generated
appeal_1982_eastern-finland__171
Tax court dismisses tax evasion charge where high interest savings were not reported due to unclear regulations.
appeal_1986_helsinki__2524
Court awarded 16% interest on 1982 damages claims as they were not delayed under the Interest Act.
admin_1986_mikkeli-county__400
Court allows late payment penalties on tax reduced by administrative court before due date.
kko-precedent_1991_130
Supreme Court allows seller to claim interest on tax refund due to buyer's reliance on tax exemption.
admin_1993_kuopio-county__448
Court allows full interest refund on reduced tax installment due to retroactive tax adjustment.

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Full text

Erillisenä verovelvollisena verotetun kommandiittiyhtiön äänettömän

yhtiömiehen oli suoritettava kansaneläke- ja sairausvakuutusmaksut,

joiden perusteena oli hänen osuutensa

kommandiittiyhtiön jälkiverotusäyreistä. Koska jälkimaksujen

määrääminen ei ollut aiheutunut äänettömänä yhtiömiehenä toimineen

osakkaan menettelystä, hänelle maksuunpantu viivästyskorkoa

vastaaava korko poistettiin. Verovuosi 1979. Verovuosi 1981.

Verovuosi 1982.

KEL 4 § 2 mom

KEL 5 § 2 mom

SairausvakuutusL 34 §

SairausvakuutusL 40 §

VerotusL 83 §