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Uudenmaan LO 31.5.1994 678/1 AI generated

Court dismissed claim that car benefit should be taxed as income when cash salary was insufficient.

Case Number Uudenmaan LO 31.5.1994 678/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The applicant challenged a social assistance calculation that included both post-deduction salary and the full tax value of a car benefit. The county court ruled that if cash salary is insufficient, the applicant must forgo the car benefit and treat it as cash income. Consequently, the court rejected the argument that the benefit is a non-cash advantage exempt from inclusion in the income assessment.

Legislator headnote

AI generated

Sosiaalihuoltolaki 30 §; Sosiaalihuoltolaki 32 §: When cash salary is insufficient to meet subsistence needs, a non-cash benefit such as a car must be converted to cash value and included in the income calculation for social assistance purposes.

Keywords

AI generated
social assistance calculation non-cash benefit taxation insufficient cash salary income assessment rules car benefit conversion

Cited Legislation

AI generated
Sosiaalihuoltolaki 30 §
Sosiaalihuoltolaki 32 §
VNp toimeentulotuen yleisistä perusteista (1349/88)
VNp toimeentulotuen yleisistä perusteista (1349/88)
AI generated
appeal_1980_turku__2731
Court dismissed tax evasion charge for hiding a car to avoid paying 16,720 marks in taxes.
kko-other_2008_1
Supreme Court held that employer-provided car benefits must be included in average monthly income for sentencing under Criminal Code Section 2.2.2.
admin_1991_hame-county__1243
Court dismissed welfare benefits claim for car expenses when vehicle was not used for work travel.
admin_1986_uusimaa-county__1579
Administrative court dismissed tax authority's claim that private car use by shareholder counts as salary.
ECLI:FI:KKO:2019:105
Supreme Court upholds gross fraud conviction where tax evasion prevented reliable margin verification, requiring tax based on sales prices.

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Full text

Hakijan tulona oli toimeentulotukilaskelmassa muun ohella

otettu huomioon palkkatulo ennakonpidätyksen jälkeen sekä

auton käyttöedun verotusarvo kokonaan. Hakija vaati lääninoikeudessa,

että auton käyttöetua ei saanut ottaa tulona

huomioon, koska se ei ollut rahapalkkaa vaan luontoisetu,

josta maksettu vero oli vähennetty rahapalkasta.

Lääninoikeus katsoi, että sikäli kuin hakijan rahapalkka

ei ole riittänyt hänen toimeentuloonsa, hänen on tullut

luopua auton käyttäedusta ja ottaa etuus rahapalkkana.

Lautakunnan päätöstä ei ollut syytä muuttaa.

SosiaalihuoltoL 30 §

SosiaalihuoltoL 32 §

VNp toimeentulotuen yleisistä perusteista (1349/88)