Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 2.4.1992 355/6 AI generated

Religious community's loan repayment for church hall construction deemed taxable wages under Finnish law.

Case Number Uudenmaan LO 2.4.1992 355/6
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that a religious community's loan repayment for constructing a meeting hall constituted taxable wages under the Advance Payment Act. The community argued the payment was a volunteer contribution, but the court found the financial obligation to be compensation for work performed by members and outsiders. Consequently, the court ordered the withholding of advance payments as required by law.

Legislator headnote

AI generated

Ennakkoperintälaki 4 §; The court established that payments made by a religious community to cover loan interest and principal for building facilities, received in exchange for work by members and non-members, constitute taxable wages subject to advance payment withholding.

Keywords

AI generated
advance payment withholding religious community loan repayment wages church construction volunteer work taxation

Cited Legislation

AI generated
Ennakkoperintälaki 4 §
AI generated
admin_1986_hame-county__914
Administrative court dismisses tax adjustment claim where construction worker omitted annual leave pay due to valid collective agreement reasons.
admin_2005_hameenlinna__549
Court allowed tax deduction for increased living costs where worker performed special industry cleaning work.
admin_2004_turku__338
Norwegian employee paid by UK firm denied source tax exemption as employer lacks Finnish fixed establishment.
labour_1994_37
Labor court dismissed union claims for breach of collective agreement due to established direct fee payment practice.
labour_1984_117
Labor court allows diploma engineer's personal salary increase under collective agreement after half-day pay system ends.

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

Uskonnollinen yhdyskunta oli saanut palkkiota seurakuntansa

jäsenten ja seurakuntaan kuulumattomien henkilöiden

ulkopuoliselle tilaajalle suorittamasta rakennussiivousurakasta.

Yhdyskunta katsoi urakan talkootyöksi.

Mainittua palkkiota, jolla yhdyskunta maksoi kokoussalinsa

rakentamista varten otetun lainan lyhennyksiä ja korkoja,

pidettiin työhön osallistuneiden henkilöiden ennakkoperintälain

4 §:n mukaisena palkkana, josta oli toimitettava

ennakonpidätys.

EnnakkoperintäL 4 §