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VakO 6.1.1983/1374:82 AI generated

Insurance court dismissed claim against partner for deceased partner's pension contributions based on partnership liability.

Case Number VakO 6.1.1983/1374:82
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Insurance Court dismissed the claim against partner S, ordering him to pay pension contributions and interest for deceased partner M's 1976-1978 earnings. The court held that partners in an open company are jointly liable for the company's obligations, making S responsible for M's contributions. Consequently, the first-instance decision was upheld without modification.

Legislator headnote

AI generated

Insurance Act s. 10; Partnership Act s. 10: Partners in an open company are jointly liable for the company's obligations, including pension contributions and interest on earnings.

Keywords

AI generated
open company liability pension contributions deceased partner joint and several liability insurance court jurisdiction

Cited Legislation

AI generated
Insurance Act s. 10
Partnership Act s. 10
AI generated
insurance_1984_498-1983
Insurance court dismissed claim for pension contribution from open company partners under specific exemption law.
admin_2003_rovaniemi__145
Court allows deduction of unpaid pension insurance premiums from pension when business partnership ceased paying.
insurance_1983_163-1982
Insurance court dismissed pension fund's claim for overdue insurance premiums and interest due to 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.
insurance_2006_6441-2005
Insurance court dismissed appeal; pension board lacked jurisdiction over pre-bankruptcy debt under Bankruptcy Act.

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Full text

Työeläkekassa oli määrännyt avoimen yhtiön osakkaan työnantajana maksamaan yhtiön kuolleen osakkaan M:n LEL:n alaisissa töissä vuosina 1976, 1977 ja 1978 ansaitsemien palkkojen perusteella eläkevakuutusmaksun ja viivästyskoron. Vaatimus oli kohdistettu yhtiön toiselle, samanarvoiselle osakkaalle, S:lle. Avoimen yhtiön osakkaat vastaavat yhtiön sitoumuksista, joten S oli velvollinen suorittamaan mainitut vakuutusmaksut. Maksun perusteena vuodelta 1976 oli M:n yhtiöltä nostama palkka. Vuosilta 1977-1978 tuli käyttää M:n verotettavaa yhtymätuloa eikä työalan keskipalkkaa. Eläkelautakunnan päätöstä ei muutettu. I -jaosto