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Lapin LO 1.6.1990 636 AI generated

Foreign pension overpayment not deductible as income for Finnish tax purposes; case remitted.

Case Number Lapin LO 1.6.1990 636
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Lapland remitted the case to the tax board for reconsideration regarding Finnish tax liability. The taxpayer argued that a Swedish pension overpayment should be treated as income to offset tax, while the court held that such overpayments do not constitute taxable income. Consequently, the court ruled that the amount could not be considered when determining the Finnish tax due.

Legislator headnote

AI generated

Verolaki 1997; 1. luvun 10 a kohta: Foreign pension overpayments are not to be treated as taxable income for the purpose of calculating Finnish tax liability.

Keywords

AI generated
foreign pension overpayment taxable income definition Finnish tax liability administrative court remittal cross-border income

Cited Legislation

AI generated
Verolaki 1997

Cited Case Law

AI generated
KHO:n päätös T:1490 A:7.5.1991
KHO:n päätös T:1490 A:7.5.1991 : KHO toisin.+
AI generated
kko-precedent_1998_49
Supreme Court dismisses claim against factor for third party tax payments due to factor's breach of duty.
admin_2018_helsinki__848
Customs court allows tobacco import exceeding 1.5kg limit based on personal use evidence and storage conditions.
admin_2006_helsinki__1101
Administrative court dismissed customs officer's appeal regarding tax assessment under Vehicle Tax Act and EU law.
admin_2007_vaasa__727
Administrative court allows Finnish sickness insurance contributions when considering foreign pension income under free movement rules.
admin_2002_vaasa__11
Administrative Court allows tax adjustment for unreported foreign pension income under tax procedure law.

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Full text

Oikeuskysymyksenä oli, miten Ruotsista liian suurena maksettu

eläke otettiin huomioon Suomessa maksuunpantavaa veroa määrättäessä.

Eläkkeen maksaja oli kehottanut suorittamaan liikaa

maksetun määrän takaisin.

Lääninoikeus katsoi, ettei perusteettomasti maksettua eläkkeen

määrää voida lukea sellaiseksi tuloksi, joka voitaisiin

ottaa huomioon Suomessa veroa määrättäessä. Asia palautettiin

verolautakunnalle uudelleen käsiteltäväksi.

Verovuosi 1985

KHO:n päätös T:1490 A:7.5.1991 : KHO toisin.+