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Hämeen LO 28.9.1989 652/II AI generated

Tax court dismissed deduction claim for child support paid under prior settlement agreement.

Case Number Hämeen LO 28.9.1989 652/II
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 taxpayer's claim for a child support deduction in the 1987 tax year. The taxpayer argued that payments made under a 1986 settlement with an ex-spouse should qualify as deductible alimony. The court ruled that the settlement agreement did not grant the taxpayer the legal right to claim a deduction for these specific payments.

Legislator headnote

AI generated

TVL 36 § 3 mom; TVL 57 § 3 mom: A tax deduction for child support is only permissible if the taxpayer holds a statutory right to the deduction, which was absent in this case due to the nature of the prior settlement agreement.

Keywords

AI generated
child support deduction tax settlement agreement alimony payment rights administrative court ruling income tax year 1987

Cited Legislation

AI generated
TVL 36 § 3 mom
TVL 57 § 3 mom
AI generated
admin_1984_central-finland-county__436
Tax court allows dual child deductions when parents reconcile after separation during the tax year.
admin_1986_uusimaa-county__662
Court allows alimony deduction despite spouses not living apart immediately after separation order.
kko-precedent_1992_5
Supreme Court dismisses appeal; private agreement to pay child support as lump sum is void under child support law.
admin_1990_vaasa-county__1341
Tax deduction for child support denied because recipient was over 16 at year start.
admin_2001_rovaniemi__264
EU Regulation 1408/71 exempts pension recipients from Finnish social security contributions if they receive equivalent benefits abroad.

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Full text

Verovelvollinen oli vuonna 1986 tehnyt entisen aviopuolisonsa kanssa ositussopimuksen, jolla oli kuitattu kokonaisuudessaan maksetuiksi verovelvollisen maksettavaksi aikaisemmin sovitut lasten elatusapumaksut. Hänellä ei ollut oikeutta elatusvelvollisuusvähennykseen vuoden 1987 verotuksessa.

Verovuosi 1987.

TVL 36 § 3 mom

TVL 57 § 3 mom