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Uudenmaan LO 26.5.1992 541/6 AI generated

Professor treated as independent business owner but court ruled he was company chair, not self-employed.

Case Number Uudenmaan LO 26.5.1992 541/6
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 taxpayer's claim to be classified as an independent business owner for tax purposes. The professor argued that his role as a company chair constituted independent self-employment, yet he also performed expert tasks for the company. The court determined that his primary function as the company's chairmanship did not qualify him as an independent entrepreneur under the relevant tax provisions.

Legislator headnote

AI generated

EnnakkoperintäL 4 §; KHO:n päätös: A person holding the position of chair of a joint-stock company is not considered an independent business owner even if they also perform expert tasks for the company.

Keywords

AI generated
independent business owner company chairmanship tax classification self-employment status expert tasks joint-stock company tax year 1986

Cited Legislation

AI generated
EnnakkoperintäL 4 §

Cited Case Law

AI generated
KHO:n päätös T:3523 A:23.9.1993
KHO:n päätös T:3523 A:23.9.1993 : Ei muutosta
AI generated
admin_1985_uusimaa-county__2266
Court dismisses tax claim for business trip to USSR as expenses were not deductible under tax law.
admin_1986_oulu-county__1106
Tax court allows deduction for monthly weekend travel costs incurred by a student during work training.
ECLI:FI:KHO:2025:8
Finnish Supreme Administrative Court partially dismissed tax appeal regarding unpaid withholding tax on salary.
admin_1990_turku-and-pori-county__20
Court allows tax refund offset when company continues business after partner swap, not a dissolution.
labour_1981_95
Labor court dismissed claim that partial assistant professor roles counted as full-time service for pension.

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Full text

Professoria, jolla oli ennakkoverolippu oikeusopillista

neuvontatoimintaa varten ja jonka tästä toiminnasta saama

tulo oli verotettu ammattitulona, ei toiminnassaan osakeyhtiön

yhtiökokouksen puheenjohtajana pidetty itsenäisenä

yrittäjänä. Professori oli useita vuosia hoitanut osakeyhtiön

toimeksiannosta myös ammattitoimintaansa kuuluvia

asiantuntijatehtäviä. Verovuosi 1986. Verovuosi 1987.

Verovuosi 1988. Verovuosi 1989.

EnnakkoperintäL 4 §

KHO:n päätös T:3523 A:23.9.1993 : Ei muutosta