Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 30.9.1988 1151/III AI generated

Spousal tax deduction denied when husband's foreign income exceeds statutory maximum limit.

Case Number Uudenmaan LO 30.9.1988 1151/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the wife's claim for a spousal tax deduction because her husband's foreign income exceeded the statutory maximum threshold. Although the husband was deemed a Finnish tax resident under TVL Section 9, the tax treaty required taxation only in Sweden, yet his income still surpassed the deduction cap. The court ruled that the deduction was unavailable regardless of the treaty's allocation of taxing rights.

Legislator headnote

AI generated

TVL 33 § 1 mom 4 kohta; A spousal tax deduction is denied when the husband's taxable income, even if taxed abroad by treaty, exceeds the statutory maximum limit for the deduction.

Keywords

AI generated
spousal tax deduction tax treaty allocation statutory maximum limit foreign income taxation Finnish tax resident Administrative Court ruling income threshold cap

Cited Legislation

AI generated
TVL 33 § 1 mom 4 kohta
AI generated
admin_1986_aland-county__127
Finland denied tax deduction for spouse's income due to non-resident status under Nordic tax treaty.
admin_1986_oulu-county__415
Tax court denies husband's deduction due to wife's higher taxable income from Swedish-sourced income.
admin_1986_turku-and-pori-county__766
Spouse with lower income entitled to deductions despite partner's foreign income and no Finnish tax payment.
admin_1986_kuopio-county__212
Statute of limitations expired for tax offset; court upheld removal of spousal deduction due to husband's post-taxation income.
admin_1993_kuopio-county__426
Administrative court dismissed tax appeal regarding child deduction transfer to spouse under supplementary taxation rules.

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

Aviopuolisoista miehen tulot muodostuivat ruotsalaisessa

laivassa tehdystä työstä saaduista tuloista, joista verosopimuksen

perusteella oli määrätty vero vain Ruotsissa.

Mies oli verotusta toimitettaessa katsottu TVL:n 9 §:n 1

momentin nojalla Suomessa asuvaksi ja sen vuoksi täällä

yleisesti verovelvolliseksi. Vaimon verotusta toimitettaessa

oli sovellettu puolisoita koskevia säännöksiä ja hänen

tulostaan oli tehty puolisovähennys. Koska miehen veronalaiset

tulot, joista tosin verosopimuksen vuoksi ei ollut

määrätty Suomessa veroa, ylittivät puolisovähennyksen saamiseksi

säädetyn enimmäismäärän, lääninoikeus katsoi, ettei

vaimolla ollut oikeutta puolisovähennykseen.

Verovuosi 1984.

TVL 33 § 1 mom 4 kohta