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VakO 12.12.1985/788:85 AI generated

Farming tractor work for a dairy farm is taxable under farm income law, not MYEL.

Case Number VakO 12.12.1985/788:85
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Insurance Court dismissed the applicant's request to reclassify farm tractor work as MYEL income. The farmer argued that operating a tractor for a dairy farm constituted MYEL work, but the court found the work was integral to farm operations subject to the Farm Income Act. Consequently, the decision was upheld because the activity fell outside the MYEL scope and remained within the farm income tax regime.

Legislator headnote

AI generated

Maataloustraktorilla polttohakkeen valmistusta ja kuljetusta meijerille sivuansioinaan suorittaneen maanviljelijän katsottiin tämänkin työskentelynsä, josta verotus oli toimitettu maatilatalouden tuloverolain mukaan ja jonka johdosta MYEL-työtuloa oli korotettu, osalta kuuluvan MYEL:n eikä LEL:n piiriin: Work performed on a farm tractor for a dairy farm, even as a side activity, is classified under the Farm Income Act and excluded from MYEL income.

Keywords

AI generated
farm income tax MYEL income tractor operation dairy farm work agricultural activity classification

Cited Legislation

AI generated
Farm Income Act
MYEL Act
AI generated
insurance_1973_8010-1972
Farming tractor work outside farm premises excluded from YEL tax scope; taxed under farm income law.
insurance_1983_10278-1981
Farmer performing work for landowner under supervision is in employment relationship despite using own tools and earning agricultural income.
insurance_1985_3653-1984
Insurance court ruled TEL applies to farm workers at artificial insemination centers, not LEL, due to job nature.
insurance_1975_786-1974
Shareholders of an agricultural cooperative were deemed to be in an employment relationship with the cooperative prior to the MYEL Act's entry into force.
insurance_1999_10060-1997
Shareholder not considered farmer under MYEL law as company business was not his own farming activity.

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Full text

Maataloustraktorilla polttohakkeen valmistusta ja kuljetusta meijerille sivuansioinaan suorittaneen maanviljelijän katsottiin tämänkin työskentelynsä, josta verotus oli toimitettu maatilatalouden tuloverolain mukaan ja jonka johdosta MYEL-työtuloa oli korotettu, osalta kuuluvan MYEL:n eikä LEL:n piiriin. Eläkelautakunnan päätöstä ei muutettu. II -jaosto