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Kuopion LO 15.12.1988 914/I AI generated

Court held backdated pension income must be included in total income for tax year calculation.

Case Number Kuopion LO 15.12.1988 914/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 ruled that backdated pension payments received in 1986 for prior years must be included in the 1986 total income calculation. The taxpayer argued that income offsetting rules did not apply to pension deductions, but the court rejected this. Consequently, the deduction was denied because the adjusted total income exceeded the statutory threshold.

Legislator headnote

AI generated

TVL 34 §; TVL 36 a §; TVL 60 §: Backdated pension payments received in a tax year must be included in that year's total income for calculating pension tax deductions, regardless of income offsetting rules.

Keywords

AI generated
backdated pension payments total income calculation pension tax deduction income offsetting rules tax threshold exceeded administrative court ruling fiscal year 1986

Cited Legislation

AI generated
TVL 34 §
TVL 36 a §
TVL 60 §
AI generated
admin_1989_hame-county__652
Tax court dismissed deduction claim for child support paid under prior settlement agreement.
admin_1986_uusimaa-county__328
Union dues paid to a trade union are not deductible expenses for income tax purposes.
admin_1990_kuopio-county__127
Taxpayer cannot unilaterally change tax assessment request duration without citing grounds in appeal.
admin_1991_uusimaa-county__233
Administrative court dismissed appeal; 1986 tax loss validly offset against 1987 income despite later audit correction.
admin_1986_aland-county__93
Administrative court allows additional pension deduction on Åland municipal tax when national law applies due to local legislative gap.

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Full text

Oliko takautuvat eläkesuoritukset otettava huomioon verovuoden

kokonaistuloa ja siten eläketulovähennyksen vähennysoikeutta

laskettaessa.

Verovelvollinen oli vuonna 1986 saanut paitsi ko. vuodelta

myös takautuvasti vuosilta 1984-1985 eläkesuorituksia. Valtionverotuksessa

oli toimitettu tulontasaus.

Kertatulo on osa sen verovuoden veronalaista tuloa, jona tulo

on saatu. Tulontasaussäännöksellä ei ole merkitystä eläketulovähennyksen

vähennysoikeutta laskettaessa. Vuonna 1986 takautuvasti

vuosilta 1984-1985 saadut eläketulot oli siten

otettava huomioon vuoden 1986 kokonaistuloa laskettaessa. Kun

näin lasketut kokonaistulot ylittivät eläketulovähennyksen

myöntämiseen oikeuttavat tulorajat, verovelvolliselle ei voitu

myöntää eläketulovähennystä.

Verovuosi 1986

TVL 34 §

TVL 36 a §

TVL 60 §