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Vaasan LO 11.10.1995 662/III AI generated

Court dismisses tax return request for lump sum treated as back pay under TVL 149.

Case Number Vaasan LO 11.10.1995 662/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Vaasa dismissed the taxpayer's request to submit a tax return for the year 1992. The taxpayer received a lump sum from an employer, which was paid in arrears for years 1984-1988 and settled in regular tax years 1989-1990, claiming it represented unpaid wages. The court ruled that the lump sum could not be treated as income accruing from two or more years under Section 149 of the Income Tax Act because the payment structure did not meet the statutory criteria for multi-year accrual. Consequently, the court determined that no tax return could be submitted for 1992 based on these facts.

Legislator headnote

AI generated

TVL 149 §; The court held that a lump sum payment cannot be deemed to accrue as income from two or more years if the payment conditions do not align with the specific statutory requirements for multi-year accrual under Section 149 of the Income Tax Act.

Keywords

AI generated
Income Tax Act lump sum payment multi-year accrual tax return submission back pay treatment administrative court ruling Section 149 TVL

Cited Legislation

AI generated
TVL 149 §

Cited Case Law

AI generated
KHO:n päätös T:2250, A:3.7.1996
KHO:n päätös T:2250, A:3.7.1996: Ei muutosta (ks.
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Supreme Administrative Court allows tax penalty for minor's tax declaration error but denies criminal liability penalty to parents.
admin_2001_turku__262
Administrative court allows tax deduction reduction based on post-audit discovery of capitalization errors.
admin_2014_helsinki__1143
Administrative court dismissed tax penalty appeal, ruling that consortium aid must be added to taxable income per tax law.

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Full text

A oli saanut X Oy:ltä verovuonna kertasuorituksena 542.549

markan lisäpalkan. Palkka oli maksettu A:lle jälkiverotuksissa

verovuosilta 1984 - 1988 ja säännönmukaisissa verotuksissa

verovuosilta 1989 ja 1990 veronalaisiksi tuloiksi katsottujen,

X Oy:n verovapaina maksamien kustannusten korvausten ja

luontoisetujen johdosta maksuunpantujen verojen ja maksujen

suorittamiseksi. A vaatii tulontasauksen toimittamista sillä

perusteella, että kertapalkka oli suoritettu vuosina 1984 -

1990 maksamatta jääneiden palkkojen korvaukseksi. Näissä olosuhteissa

lääninoikeus katsoi, ettei mainitun palkan voitu

katsoa kertyneen kahdelta tai useammalta vuodelta tulo- ja

varallisuusverolain 149 §:ssä tarkoitetulla tavalla. Tulontasausta

ei siten voitu toimittaa. Verovuosi 1992.

TVL 149 §

KHO:n päätös T:2250, A:3.7.1996: Ei muutosta (ks. FKHO).