Administrative court dismissed appeal; social security tax base cannot be increased based on partnership share without individual tax liability declaration.

The Hallinto-oikeus dismissed the county court's decision to increase the tax base for social security contributions based on the taxpayer's share in a limited partnership. The taxpayer failed to declare their share as a separate taxable entity, yet the lower court attempted to raise the assessment using a partnership share calculation. The court ruled that under the Tax Act, only the tax itself can be increased, not the underlying assessment base, thereby rejecting the method used to determine the contribution amount.