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Uudenmaan LO 18.2.1999 102/3 AI generated

Court dismissed tax deduction claim for EU competition fine as not a penalty under tax law.

Case Number Uudenmaan LO 18.2.1999 102/3
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 deduct a European Commission fine from business income tax. The Lääninoikeus determined that the fine imposed under Article 85 of the Rome Treaty was not a penalty in the legal sense required for tax deduction. Consequently, the court ruled that the amount was not deductible under the relevant tax provision.

Legislator headnote

AI generated

Laki elinkeinotulon verottamisesta 16 § 1 mom 5 kohta; The court held that fines imposed by the European Union for competition law violations do not constitute penalties within the meaning of the tax deduction provision.

Keywords

AI generated
European Union fine tax deduction eligibility competition law penalty business income tax administrative court ruling

Cited Legislation

AI generated
Laki elinkeinotulon verottamisesta 16 § 1 mom 5 kohta
Laki elinkeinotulon verottamisesta 16 § 1 mom 5 kohta

Cited Case Law

AI generated
KHO:n päätös A:3.7.2000 T:1997
KHO:n päätös A:3.7.2000 T:1997 : Muutettu
AI generated
kho-precedent_2001_58
Supreme Administrative Court allows pensioner's claim to cancel social security contributions due to EU coordination rules.
admin_2001_rovaniemi__496
Administrative court allows partial sick insurance tax deduction for Finnish pensioner receiving Swedish pension.
admin_2007_vaasa__727
Administrative court allows Finnish sickness insurance contributions when considering foreign pension income under free movement rules.
kho-precedent_2009_99
Supreme Administrative Court dismissed appeal against road tolls, ruling administrative law overrides EU freedom of services after statute of limitations.
admin_2001_rovaniemi__264
EU Regulation 1408/71 exempts pension recipients from Finnish social security contributions if they receive equivalent benefits abroad.

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Full text

Euroopan Unionin komissio oli määrännyt maksettavaksi Rooman

sopimuksen 85 artiklan eli kilpailusääntöjä koskevan

artiklan rikkomisen johdosta 116 300 000 markan sakon. Lääninoikeus

katsoi, että kyseinen sakko ei rangaistusluonteisena

maksuseuraamuksena ollut elinkeinotulon verottamisesta

annetun lain 16 §:n 1 momentin 5 kohdan nojalla vähennyskelpoinen.

Verovuosi 1994.

Laki elinkeinotulon verottamisesta 16 § 1 mom 5 kohta

KHO:n päätös A:3.7.2000 T:1997 : Muutettu