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Hämeenlinnan HAO 15.01.2013 13/0007/4 AI generated

Court held that capital appreciation of a growth fund is not a taxable income for long-term care fees.

Case Number Hämeenlinnan HAO 15.01.2013 13/0007/4
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 applicant's appeal regarding the calculation of long-term care fees. The court found that the applicant's argument regarding the theoretical return on their growth fund share was incorrect because no actual income was received. Consequently, the court ruled that market value appreciation does not constitute taxable income under the relevant social services fee statute.

Legislator headnote

AI generated

Laki sosiaali- ja terveydenhuollon asiakasmaksuista 10 b § 2 momentti: Capital appreciation of a growth fund is not considered taxable income for long-term care fee calculations, as it differs from actual returns such as interest or dividends.

Keywords

AI generated
long-term care fees growth fund appreciation taxable income definition social services fee law market value increase administrative court ruling fee calculation basis

Cited Legislation

AI generated
Laki sosiaali- ja terveydenhuollon asiakasmaksuista 10 b § 2 momentti

Cited Case Law

AI generated
Turun HaO 31.3.2011 11/0217/2
Turun HaO 31.3.2011 11/0217/2
AI generated
kko-precedent_2013_79
Supreme Court allows additional payment claim by clarifying that increased necessary expenses offset increased income for debt repayment calculations.
admin_2001_hameenlinna__38
Court allows partial payment deduction for long-term care based on calculated forest income and minimum allowance.
admin_1990_lapland-county__174
Court allows deduction of social security contributions for silent partner despite non-receipt of company share.
admin_1990_kuopio-county__274
Court allows child care fee deduction based on partner's share of partnership profit despite no dividend distribution.
admin_2018_hameenlinna__592
Tax court allows deduction of rental income from a company owned by the taxpayer under specific conditions.

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Full text

Päätöslyhennelmä

Valittajan pitkäaikaisen laitoshoidon asiakasmaksua määrättäessä tulona oli otettu huomioon hänen omistamansa kasvuosuusrahaston laskennallinen tuotto. Kasvuosuusrahastosta ei makseta tuottoa vuosittain. Rahaston markkina-

arvon nousu ei ole sellaista asiakasmaksulain 10 b §:n 2 momentissa tarkoitettua, pääomasta tai muusta omaisuudesta saatavaa nettotuloa kuten korko-, osinko- tai vuokratuloa, joka voidaan ottaa huomioon määrättäessä pitkäaikaisen laitoshoidon asiakasmaksua.

kts. Turun HaO 31.3.2011 11/0217/2

Oikeusohjeet

Laki sosiaali- ja terveydenhuollon asiakasmaksuista 10 b § 2 mom

Sosiaalihuollon asiakasmaksu - pitkäaikaisen laitoshoidon asiakasmaksu - rahastotalletus - kasvuosuusrahasto