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Mikkelin LO 23.11.1988 1012 AI generated

Tax deduction awarded to husband with higher gross income despite wife's higher net income.

Case Number Mikkelin LO 23.11.1988 1012
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the State Attorney General's appeal to overturn the Tax Board's decision, ruling that the tax deduction must be granted to the husband. Although the couple's combined income after natural deductions was higher for the wife, the husband's gross income exceeded hers. The court held that the statutory requirement prioritizes gross income levels over net income figures when determining the recipient of the deduction.

Legislator headnote

AI generated

TVL 33 § 1 mom 5 kohta; The tax deduction for a married couple must be allocated to the spouse with the higher gross income, disregarding the spouse with the higher net income after natural deductions.

Keywords

AI generated
tax deduction allocation gross income priority married couple taxation natural deductions administrative court ruling State Attorney General fiscal liability assignment

Cited Legislation

AI generated
TVL 33 § 1 mom 5 kohta

Cited Case Law

AI generated
KHO:n päätös T:2049, A:9.6.1989
KHO:n päätös T:2049, A:9.6.1989: Ei muutoksenhakulupaa
AI generated
admin_1992_central-finland-county__528
Taxpayer failed to claim child deduction in return declaration, so court dismissed request to transfer it to spouse.
admin_2003_hameenlinna__24
Court allows deduction of capital gains tax when valuing retained usage rights in inheritance and gift tax assessments.
kho-precedent_2012_109
Supreme Administrative Court dismissed tax deduction claim where spouses held work housing at different times in same year.
admin_1986_kuopio-county__312
Substitute official lacks speaking power if original official is not disqualified or prevented from attending.
kho-precedent_2003_71
Supreme Administrative Court allows deduction of guarantee interest proportional to original debtor's deductible business loan share.

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Full text

Oikeuskysymyksenä oli, kummalle puolisoista koulutusvähennys

oli myönnettävä.

Säännönmukaisessa verotuksessa vähennys oli myönnetty vaimolle,

jonka tulojen yhteismäärä luonnollisten vähennysten jälkeen

oli suurempi kuin puolison vastaava tulonmäärä.

Miehen vaatimuksesta tutkijalautakunta myönsi vähennyksen

miehelle. Miehen tulot ennen luonnollisia vähennyksiä olivat

suuremmat kuin vaimon tulot.

Valtionasiamies valitti ja vaati tutkijalautakunnan päätöksen

kumottavaksi.

Lääninoikeus katsoi, että vähennys oli tehtävä miehen verotuksessa,

koska hänen bruttotulonsa olivat suuremmat kuin

vaimon, ja hylkäsi valtionasiamiehen valituksen.

Äänestys 2-1.

TVL 33 § 1 mom 5 kohta

KHO:n päätös T:2049, A:9.6.1989: Ei muutoksenhakulupaa