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Uudenmaan LO 20.10.1992 1230/6 AI generated

Court dismissed tax liability claim against a non-religious association for church tax in 1988.

Case Number Uudenmaan LO 20.10.1992 1230/6
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 claim for church tax liability against a registered association that was not recognized as a religious community. The association argued it should not be liable for the 1988 tax year, but the court found it did not meet the criteria for religious community status. Consequently, the association remained obligated to pay the church tax as determined by the lower court.

Legislator headnote

AI generated

13 § of the Church Tax Act; The court established that a registered association is liable for church tax only if it qualifies as a religious community, which requires specific membership and purpose criteria not met by this entity.

Keywords

AI generated
church tax liability religious community status registered association tax exemption criteria administrative court decision

Cited Legislation

AI generated
13 § of the Church Tax Act

Cited Case Law

AI generated
KHO 30.12.1994 T 6822
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Court rejects tax continuity for merger where owners lose direct shareholding in target company post-merger.
admin_1995_vaasa-county__662
Court dismisses tax return request for lump sum treated as back pay under TVL 149.
kho-precedent_2000_74
Shareholder liable for VAT before company registration when company law does not override VAT law.
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Tax court allows acquisition cost carryover in tax-free merger without share consideration under continuity principle.

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Full text

Kustannus Oy X Ab:n osakkaina oli kirkkoon kuulumattomia,

kirkon valtiosta erottamaan ja tieteellistä maailmankatsomusta

edistämään pyrkiviä rekisteröityjä yhdistyksiä eikä

yhdistys ollut uskonnollinen yhdyskunta. Yhtiö oli velvollinen

suorittamaan kirkollisveroa evankelisluterilaiselle

kirkolle. Verovuosi 1988.

L evankelisluterilaisten seurakuntien virkataloista ja rahastoista 13 §

KHO:n päätös A:30.12.1994 T:6822 : Ei muutosta. Päätös on

tallennettu oikeustapausrekisteriin (FKHO)