Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Mikkelin LO 25.1.1991 56 AI generated

Town council's home phone allowance for fire chief deemed taxable income by tax board.

Case Number Mikkelin LO 25.1.1991 56
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The tax board ruled that the town council's payment of home phone fees to the fire chief constituted taxable income. The council argued the expense was necessary for emergency response and part of the official alert system. The court upheld the tax board's decision, confirming that such allowances are treated as supplementary wages subject to taxation.

Legislator headnote

AI generated

TVL 19 §; The court held that allowances provided by a municipality to a public servant for a home telephone, deemed necessary for official duties and emergency communication, constitute supplementary wages and are therefore taxable income.

Keywords

AI generated
municipal allowance taxable income supplementary wages public servant emergency communication home telephone fire chief

Cited Legislation

AI generated
TVL 19 §
AI generated
admin_1995_hame-county__968
Court allows taxpayer to choose between three or five years for severance pay income averaging.
kho-precedent_2006_45
Tax authority ordered back payments for 1997-2001; Supreme Court allowed due to good faith reliance on prior practice.
insurance_1977_6500-1975
Insurance court allows pension adjustment for fire warden duties performed under employment contract.
labour_1988_129
Labour court dismisses union claim that military electrician must be paid under industrial electrician collective agreement.
insurance_1969_983-1969
Voluntary firefighter death compensation claim dismissed as no employment relationship existed at time of death.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Kunta oli maksanut palveluksessaan olevalle palomestarille

kotipuhelimen perusmaksut 372 mk, koska palomestarin oli oltava

työnsä vuoksi kotoaan tavoitettavissa ja koska pelastushenkilöstön

kotipuhelimet kuuluivat kunnan hälytysjärjestelmään.

Verolautakunta oli katsonut korvauksen olevan veronalaista

tuloa.

Korvauksen katsottiin olevan tavanomaisten elantomenojen korvausta

ja siten veronalaista lisäpalkkaa. Verovuosi 1988.

TVL 19 §