Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Hämeen LO 2.6.1988 598/II AI generated

Court held that compensation work by schoolboys for damaged property constitutes remuneration under the Advance Payment Act.

Case Number Hämeen LO 2.6.1988 598/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court upheld the Tax Office's decision to withhold advance payment and social security contributions from the value of work performed by two schoolboys to compensate for damaged property. The Tax Office argued that since no criminal penalties or civil compensation claims existed against the students, their labor should be treated as taxable remuneration. The court agreed, ruling that the nature of the work and the agreement to compensate the municipality legally constituted remuneration under the Advance Payment Act.

Legislator headnote

AI generated

Ennakkoperintälain 4 §; The court established that work performed by individuals to compensate for damaged property, where no criminal or civil liability exists, constitutes remuneration subject to advance payment obligations.

Keywords

AI generated
Advance Payment Act schoolboys compensation property damage taxable remuneration social security contributions advance payment withholding administrative court ruling

Cited Legislation

AI generated
Ennakkoperintälain 4 §
Onko koulupoikien rikotun omaisuuden korvaamiseksi suorittaman työn arvo katsottava ennakkoperintälain 4 §:n tarkoittamaksi palkaksi.
AI generated
appeal_1980_eastern-finland__173
Employer held liable for worker injury; employer's liability limited by statutory subrogation rules.
kho-precedent_2008_78
Court allows partial claim for flexible work hours compensation under administrative law while dismissing others.
labour_1977_45
Labor court dismisses claim that old school dentist housing allowance applies to new health center dentist role under collective agreement.
appeal_1979_eastern-finland__1599
Court dismisses damages claim against construction site manager when employer liability cannot be enforced.
labour_2011_95
Labor court dismisses claim that collection fees apply to suspension pay under general civil service agreement.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Onko koulupoikien rikotun omaisuuden korvaamiseksi suorittaman työn arvo katsottava ennakkoperintälain 4 §:n tarkoittamaksi palkaksi.

Lääninverovirasto antoi terveysviraston hakemuksesta ennakkotiedon, jonka mukaan viraston ei ollut toimitettava ennakonpidätystä eikä suoritettava työnantajan sosiaaliturvamaksua sen työn arvosta, jonka kaksi koulupoikaa suorittivat terveysvirastolle. Koululaisten kanssa oli sovittu, että heidän korvattuaan työllään rikkomansa omaisuuden terveysvirastolle, sillä ei ollut rangaistus- eikä korvausvaatimuksia asianomaisia henkilöitä kohtaan.

Lääninoikeus hyläten verotusasiamiehen valituksen pysytti lääninveroviraston päätöksen.

EPL 4 §