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Hämeen LO 12.10.1995 968/1 AI generated

Court allows taxpayer to choose between three or five years for severance pay income averaging.

Case Number Hämeen LO 12.10.1995 968/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that a taxpayer receiving severance pay may choose the averaging period that yields the lower tax liability, even if the law permits a maximum of five years. While the majority initially favored using the full ten years of service, a dissenting judge argued for the taxpayer's right to select the more favorable option. Consequently, the court decided that the taxpayer could opt to average the income over three years instead of the statutory maximum of five.

Legislator headnote

AI generated

TVL 149 § 2 mom; A taxpayer receiving severance pay has the right to choose the averaging period for tax purposes that results in the lower tax liability, provided it does not exceed the statutory maximum.

Keywords

AI generated
severance pay taxation income averaging period taxpayer choice right administrative court ruling favourable tax outcome

Cited Legislation

AI generated
TVL 149 § 2 mom
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Insurance court reduced insurance premium surcharge for self-employed person who resumed employment.

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Full text

Onko kertakorvauksen saajalla tulontasauksessa oikeus valita jakoperusteeksi se vuosien lukumäärä, joka johtaa hänelle edullisempaan tulokseen silloinkin, kun edellytykset lain sallimaan enimmäisvuosimäärään ovat olemassa.

X oli erottuaan yhtiön palveluksesta lähes kymmenen vuoden palveluksen jälkeen saanut työnantajaltaan kertakorvauksena 178 880 markkaa. Hän vaati tulontasauksen toimitettavaksi kolmelle vuodelle. Verolautakunta toimitti tulontasauksen viidelle vuodelle.

Kertatulo jaetaan tulontasausta varten niiden vuosien lukumäärällä, joilta tulon katsotaan kertyneen, kuitenkin enintään viidellä. Lääninoikeuden enemmistö katsoi kertakorvauksen kertyneen X:n koko palvelusajalta, joten kertatulo on ollut jaettava viidellä.

Eri mieltä ollut jäsen katsoi, että X:llä on oikeus valita hänelle edullisempi vaihtoehto, joten kertatulo on jaettava kolmella.

Verovuosi 1990.

TVL 149 § 2 mom