Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 2.12.1993 1641/6 AI generated

Union membership fees are not taxable income for trade union members under Finnish tax law.

Case Number Uudenmaan LO 2.12.1993 1641/6
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland ruled that union membership fees are not taxable income for members. The court found that the fees were paid to a trade union acting as a collective bargaining partner, not as an employer. Consequently, the court held that these payments fall outside the scope of taxable income under the relevant tax statute.

Legislator headnote

AI generated

s. 10 TVL 1988; Union membership fees paid to a trade union acting as a collective bargaining partner are not considered taxable income for the member under Finnish tax law.

Keywords

AI generated
trade union membership fees taxable income definition collective bargaining partner Finnish tax law employer status exclusion

Cited Legislation

AI generated
s. 10 TVL 1988
AI generated
admin_1989_kuopio-county__541
Court allows trade union dues deduction from tax-free foreign income when services were also rendered domestically.
kho-precedent_2002_77
Supreme Administrative Court allows VAT late payment penalty reduction when statutory deadline falls on Saturday. Court rules penalty must start after the extended weekend deadline.
admin_1986_mikkeli-county__400
Court allows late payment penalties on tax reduced by administrative court before due date.
admin_1988_kuopio-county__291
Court allows death benefit deduction for deceased resident's income but denies full refund due to lack of dependency proof.
ECLI:FI:KHO:2023:36
Court dismissed car tax refund claim where 10 years passed between vehicle use start and export date.

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

Autoalan Johtavien Toimihenkilöiden Liitto r.y:n 25 000

markan jäsenmaksu ei ollut tulo- ja varallisuusverolain

(1240/88) 82 §:n 1 momentin 6 kohdassa tarkoitetulle sopimusneuvottelujen

osapuolena olevalle etujärjestölle

maksettu jäsenmaksu. Verovuosi 1991.

Samoin Uudenmaan lääninoikeus 6.7.1993 taltio 937/5

Johtavien Toimihenkilöiden Liitto r.y:n jäsenmaksu.

TVL 82 § 1 mom 6 kohta (1240/88)

KHO:n päätös A:3.4.1995 T:1358 : Ei muutoksenhakulupaa