Legislator Case Law & Legislation
VakO 10.3.1999/10060:97 AI generated

Shareholder not considered farmer under MYEL law as company business was not his own farming activity.

Case Number VakO 10.3.1999/10060:97
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Insurance Court dismissed the appeal against the Pensions Board's decision not to classify a 60% shareholder as a farmer under the Farmers' Pensions Act. Although the company engaged in agricultural activities, the court found the shareholder did not personally participate in the farming work required by the law. Consequently, the shareholder was not eligible for pension coverage under the specific provisions of the Farmers' Pensions Act.

Legislator headnote

AI generated

MYEL Act s. 1; s. 2: A shareholder is not deemed a farmer under the Farmers' Pensions Act if the company's agricultural activities are not conducted by the shareholder personally through their own or joint work.

Keywords

AI generated
Farmers Pensions Act shareholder status personal farming activity company liability pension eligibility

Cited Legislation

AI generated
Farmers' Pensions Act (MYEL)
AI generated

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Full text

Maatilataloutta harjoitettiin osakeyhtiön lukuun. Osakeyhtiön osakasta, joka omisti yhtiöstä 60 %, ei pidetty maatalousyrittäjien eläkelaissa (MYEL) tarkoitettuna maatalousyrittäjänä, joka omaan tai yhteiseen lukuun itse työhön osallistuen harjoitti maatilataloutta. Näin ollen osakasta ei vakuutettu MYEL:n nojalla. Eläkelautakunnan päätöstä ei muutettu.

Jaosto:V Äänestys: 3-2