Insurance court allows deviation from equal treatment rules when tax-adjusted income requires it for fairness.
Legislator summary
AI generatedThe Insurance Court allowed a deviation from the standard guidelines for calculating past earnings for a self-employed individual. The applicant argued that strict adherence to the Equal Treatment Centre's rules would result in unequal treatment compared to other self-employed persons when considering taxable income. The court ruled that such a deviation is permissible if equality with other self-employed individuals necessitates it upon accounting for tax liabilities, thereby upholding the original decision.
Legislator headnote
AI generatedInsurance Act; Equal Treatment Act: The court may deviate from standard guidelines for calculating past earnings for self-employed persons if equal treatment with other self-employed individuals requires it when considering taxable income.
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Turkistarhaajan taannehtivaa työtuloa vahvistettaessa voidaan poiketa Eläketurvakeskuksen ko. alalla toimivan yrittäjän työtulon määräämiseksi annetuista ohjeista, mikäli yhdenvertaisuus muihin yrittäjiin nähden sitä verotetun tulon määrä huomioon ottaen edellyttää. Eläkelautakunnan päätöstä ei muutettu. IV -jaosto