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Hämeen LO 17.10.1991 4 AI generated

Court allows partial tax exemption for car gift using 1-2 week gross salary rule despite lower court rejection.

Case Number Hämeen LO 17.10.1991 4
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Full Court reversed the Lower Administrative Court's decision to deny tax exemption for a portion of a car gift. While the Lower Court rejected the 1-2 week gross salary rule, the Full Court applied this rule to determine the taxable value of the gift. Consequently, the court allowed the remaining value to be treated as tax-free, establishing that the rule applies to gifts of cars received as part of retirement benefits.

Legislator headnote

AI generated

TVL 19 §; The 1-2 week gross salary rule applies to determine the taxable value of a car gift received as a retirement benefit, allowing the excess over this threshold to be exempt from income tax.

Keywords

AI generated
income tax exemption gift valuation retirement benefit gross salary rule administrative court taxable income vehicle transfer

Cited Legislation

AI generated
TVL 19 §

Cited Case Law

AI generated
KHO 12.1.1983 T:149
KHO 12.1.1983 T:149 ja 4.11.1986 T:4333
KHO 4.11.1986 T:4333
AI generated
admin_1986_vaasa-county__627
Court dismissed tax appeal requiring one-time private use depreciation addition to business income.
admin_1987_kuopio-county__358
Court orders reconsideration of business income deductions for private car use under ElinkVL 51 § 3.
admin_1987_uusimaa-county__29
Tax court allows deduction of car purchase cost for private use portion in partnership income.
admin_1988_uusimaa-county__1183
Gift deemed taxable salary not hidden dividend due to non-standard amount and lack of special occasion status.
admin_1991_hame-county__346
Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.

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Full text

Verovelvollinen, joka oli syntynyt 29.4.1926, oli saanut työnantajalta 60-vuotis- ja osittain lähtiäislahjana vuoden 1983 mallia olevan henkilöauton 31.7.1986. Auto oli aikaisemmin ollut verovelvollisen käytössä vapaan autoedun ja auton käyttöedun puitteissa. Ennakontarkastuksessa auton arvoksi oli katsottu vertailutietojen perusteella varovaisesti 40 000 markkaa. Verovelvollisen palkka oli 19 135 markkaa/kuukausi luontoisetuineen. Jälkiverotuksessa auton arvo lisättiin osaksi verovelvollisen tuloon ja osa arvosta eli 10 000 markkaa katsottiin verovapaaksi merkkipäivälahjaksi.

Lääninoikeus katsoi valtion- ja kunnanasiamiehen valituksesta, ettei osaakaan lahjan arvosta voitu pitää verovapaana tulona soveltamalla ns. 1-2 viikon bruttopalkkasääntöä.

Täysistunto. Äänestys 12-1. Erimieltä ollut jäsen sovelsi mainittua sääntöä.

TVL 19 §

Vrt. KHO 12.1.1983 T:149 ja 4.11.1986 T:4333