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VakO 15.1.1998/2112:97 AI generated

Insurance court dismissed appeal; pre-enactment business sale excluded from phased income rule.

Case Number VakO 15.1.1998/2112:97
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Insurance Court dismissed the Social Insurance Institution's request to revoke a work market support decision regarding a business sale. The applicant argued that phased income rules should apply to the period after the sale, but the court noted the relevant regulation only came into force on January 1, 1995. Since the business was sold before this date, the court held the sale fell outside the regulation's scope and rejected the appeal.

Legislator headnote

AI generated

15 § 1 mom. 14 kohta; The regulation on phased income applies only to business sales occurring on or after the effective date, excluding pre-enactment transactions.

Keywords

AI generated
phased income rule business sale timing regulation effective date social insurance support retroactive application

Cited Legislation

AI generated
15 § 1 mom. 14 kohta
VakO totesi, että myyntivoiton jaksottamista koskeva säännös (15 § 1 mom. 14 kohta) tuli voimaan 1.1.1995 lukien.
AI generated
insurance_2004_8385-2002
Insurance court allows late appeal dismissal due to special weight of foreign service delay.
insurance_2004_780-2003
Spouse's unemployment benefits allowed when business ceases, not when spouse stops working there. Court ruled benefits apply only to spouse's personal work cessation. Spouse's personal work cessation. Court ruled benefits apply only to spouse's personal work cessation. Spouse's personal work cessation. Court ruled benefits apply only to spouse's personal work cessation.
insurance_2006_699-2005
Court dismisses appeal claiming sporadic employment; total assessment of family business activity prevails over isolated periods.
ECLI:FI:KHO:2020:66
Supreme Administrative Court allows family reunification without income proof due to disproportionate administrative delays.
insurance_2000_7754-1999
Self-employed status in fluctuating hours bars unemployment insurance membership termination under Finnish law.

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Full text

Kansaneläkelaitos haki työmarkkinatukipäätöksen poistamista, koska A oli myynyt yrityksensä 30.11.1994 ja myyntivoiton jaksottamisen vuoksi A:lla ei olisi ollut oikeutta tukeen 2 vuoden, 7 kuukauden ja 8 päivän ajalta yrityksen myynnistä lukien. VakO totesi, että myyntivoiton jaksottamista koskeva säännös (15 § 1 mom. 14 kohta) tuli voimaan 1.1.1995 lukien. Hallituksen esityksessä (267/1994) on ratkaisevana pidetty sitä hetkeä, jolloin yritysomaisuus on luovutettu. Lain voimaantuloa koskevissa säännöksissä tai niiden esitöissä ei ole täsmentävää voimaantulosäännöstä tai siirtymäsäännöstä ennen lain voimaantuloa tehtyjen yritysomaisuuksien luovutusten osalta. Koska A oli myynyt yrityksensä ennen lain voimaantuloa, hakemus hylättiin.

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