Legislator Case Law & Legislation
ÅLANDS LR 4.5.1989 L:81 AI generated

Spousal tax transfer via lease contract rejected; income remains taxable to original owner.

Case Number ÅLANDS LR 4.5.1989 L:81
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim to transfer income tax liability from his own property to his wife through a lease agreement. The court found that the statutory definition of taxable income did not permit such a transfer mechanism for rental earnings derived from the taxpayer's property. Consequently, the income remained legally attributable to the taxpayer, and the proposed tax allocation was invalid.

Legislator headnote

AI generated

Skattebalken 1999:1; 19 kap. 1 §: The income tax liability for rental income derived from a taxpayer's property cannot be transferred to a spouse via a lease contract, as the statutory definition of taxable income does not recognize such a transfer mechanism.

Keywords

AI generated
income tax liability spousal transfer lease contract rental income tax attribution administrative court property ownership

Cited Legislation

AI generated
Skattebalken 1999:1
19 kap. 1 § Skattebalken 1999:1
AI generated

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Full text

Skattskyldig hade inte rätt att genom arrendekontrakt överföra

beskattningen av den inkomst som erhållits för uthyrning

av stugor på honom tillhörig fastighet på sin maka.

Skatteår 1987.