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Hämeen LO 24.3.1988 283/III AI generated

Administrative court exempts income from selling a public-interest newsletter from taxation under TVL 13.

Case Number Hämeen LO 24.3.1988 283/III
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 the Hämeen region allowed the police association's request to exempt income from selling a newsletter from taxation. The association distributed the newsletter across multiple districts and institutions, arguing its educational content served the public interest. The court ruled that the newsletter's informative nature directly supported the association's public-interest activities, thereby granting tax exemption under the relevant statute.

Legislator headnote

AI generated

TVL 13 §; Income derived from the sale of publications by an organization recognized as serving the public interest is exempt from taxation if the publication directly serves the organization's public-interest activities.

Keywords

AI generated
public interest organization tax exemption newsletter income administrative court TVL 13

Cited Legislation

AI generated
TVL 13 §
AI generated
ECLI:FI:KHO:2022:129
Supreme Administrative Court dismissed police officer's appeal regarding warnings and suspension for social media posts.
kho-precedent_2015_4
Court allows newsletter as donation return if it has independent value and risks member recruitment confusion.
admin_2012_turku__735
Sale of third home by long-term residents deemed taxable business income, not tax-free main residence transfer.
kko-other_2008_1301
Supreme Court dismissed appeal regarding strict accounting fraud screening procedure requirements under Finnish law.
admin_1991_turku-and-pori-county__743
Court ruled that a member's participation in a club meeting was not training and expenses were not deductible.

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Full text

Poliisiyhdistys oli myynyt julkaisemaansa ja verovuonna kerran ilmestyneeseen tiedotus- ja opetuslehteen mainostitilaa. Lehteä oli jaettu kolmen eri nimismiespiirin alueilla oleviin talouksiin. Lisäksi lehteä oli jaettu eri virastoihin, tuomiokuntiin, erinäisiin odotustiloihin ja poliisilaitoksille. Lääninoikeus katsoi, että yhdistyksen julkaisema lehti, ottaen erityisesti huomioon lehden opastava, tiedottava ja kansalaisille poliisin työtä lähemmin valaiseva sisältö, palveli välittömästi sanotun yleishyödyllisen yhdistyksen toimintaa, jolloin puheena olevasta mainostilan myynnistä saatu tulo oli yhdistykselle verovapaata tuloa.

Verovuosi 1985.

TVL 13 §