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Keski-Suomen LO 25.2.1992 200 AI generated

Maritime worker not considered resident in Finland while on ship moving between Finnish ports.

Case Number Keski-Suomen LO 25.2.1992 200
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 regarding residence status for the 1988 tax year. The taxpayer, a seafarer working on a foreign-registered vessel, argued that time spent moving between Finnish ports constituted residence under the Income and Wealth Tax Act. The court held that such movement did not satisfy the statutory requirements for residence defined in Section 22 b of the Act.

Legislator headnote

AI generated

Section 22 b of the Income and Wealth Tax Act; A seafarer working on a foreign-registered vessel is not deemed to reside in Finland during periods when the vessel is navigating between Finnish ports.

Keywords

AI generated
maritime worker residence foreign registered vessel Finnish port movement tax residency status Income and Wealth Tax Act

Cited Legislation

AI generated
Section 22 b of the Income and Wealth Tax Act (1136/85)

Cited Case Law

AI generated
Supreme Administrative Court decision 1987-B-565
Supreme Administrative Court decision 31.12.1992, case number 5030
AI generated
admin_1993_uusimaa-county__1011
Tax deduction allowed for foreign resident who maintained Finnish residence for full tax year.
kho-precedent_2015_120
Foreign work continuity not broken by return to Finland before resuming work in a different country.
admin_1986_oulu-county__415
Tax court denies husband's deduction due to wife's higher taxable income from Swedish-sourced income.
admin_2010_turku__280
Finnish Administrative Court allows fishing vessel income to be taxed as maritime income under TUL 74.
admin_2000_helsinki__729
Temporary residence for tax purposes established by work-related travel and temporary stays abroad.

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Full text

Ulkomailla rekisteröidyllä aluksella työskentelevän merimiehen ei katsottu tulo- ja varallisuusverolain 22 b §:n 2 momentissa tarkoitetulla tavalla oleskelevan Suomessa sinä aikana, jonka alus on käyttänyt liikkumiseen Suomen aluevesillä eri satamien välillä.

Verovuosi 1988.

TVL 22 b § (1136/85)

Vrt. KHO 1987-B-565

KVL n:o 579/1987

KHO:n päätös 31.12.1992 taltionumero 5030. Ei muutosta.

KHO:n lyhyt ratkaisuseloste.