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Oulun LO 26.9.1991 800/II AI generated

Tax court dismissed income tax on non-monetary benefits received by a family member as family support.

Case Number Oulun LO 26.9.1991 800/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 to deduct non-monetary benefits received from parents. The taxpayer argued these benefits constituted taxable income, while the county authority maintained they were family support. The court ruled that benefits received by a family member from parents are not taxable income.

Legislator headnote

AI generated

TVL 20 § 6 kohta; Benefits received by a family member from parents are not considered taxable income but rather family support.

Keywords

AI generated
family support taxable income non-monetary benefits parental support income tax deduction

Cited Legislation

AI generated
TVL 20 § 6 kohta (111/1982)
TVL 20 § 6 kohta (111/1982)
AI generated
admin_1989_kuopio-county__541
Court allows trade union dues deduction from tax-free foreign income when services were also rendered domestically.
admin_1986_oulu-county__1106
Tax court allows deduction for monthly weekend travel costs incurred by a student during work training.
admin_1998_northern-karelia-county__116
Tax court allows forest owner to deduct travel costs as additional living expenses under Income Tax Act.
admin_1985_uusimaa-county__2082
Tax court dismissed appeal against partial classification of business trip as leisure and study travel.
admin_1986_uusimaa-county__1210
Administrative court dismissed company's appeal regarding incorrect tax treatment of asset depreciation deductions.

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Full text

Vuonna 1956 syntynyt verovelvollinen A oli verovuonna pääasiallisesti

työskennellyt vanhempiensa omistamalla maatilalla

ja asunut tänä aikana vanhempiensa kanssa yhteistaloudessa.

A:lle ei ollut maksettu edellä mainitusta työskentelystä

rahapalkkaa. Maatalouden tulosta ei ollut vähennetty

A:lle annettujen ostettujen elintarvikkeiden hankintamenoja

eikä A:n tilalla asumisesta aiheutuneita menoja.

Verolautakunta oli katsonut A:n saaneen vastikkeena vanhempiensa

maatilalla työskentelystä asunnon, ravinnon, valon

ja lämmön käsittävän luontoisedun, jonka raha-arvo oli lisätty

A:n veronalaisiin tuloihin. Lääninoikeus katsoi, että

A oli saanut mainitut edut vanhemmiltaan perheenjäsenenä eikä

vastikkeena työstä, minkä vuoksi niiden raha-arvo ei ollut

A:n veronalaista tuloa. Verovuosi 1987.

TVL 20 § 6 kohta (111/1982)