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KHO:1999:56 AI generated

Spouses divorced in 1996; income tax law excludes them from spousal tax rules for 1996.

Case Number KHO:1999:56
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the tax authority's decision to deny spousal tax benefits for the 1996 tax year. The divorced spouses had separated prior to the divorce finalized in December 1996, triggering the exclusion clause in the Income Tax Act. Consequently, the court held that neither spousal nor entrepreneur spousal tax rules applied to their 1996 income.

Legislator headnote

AI generated

Tuloverolain 7 §; 14 §: When spouses are divorced and have separated, the provisions regarding spousal tax benefits do not apply to the tax year in which the divorce is finalized.

Keywords

AI generated
divorce tax benefits income tax law spousal separation tax year 1996 Supreme Administrative Court

Cited Legislation

AI generated
Tuloverolain 7 §
Tuloverolain 7 §:n mukaan heihin ei verovuonna 1996 voitu verotuksessa soveltaa aviopuolisoita koskevia säännöksiä.
Tuloverolain 14 §
Näin ollen myöskään yrittäjäpuolisoita koskevan tuloverolain 14 §:n nojalla yritystulon ansiotulo-osuutta ei voitu jakaa puolisoiden kesken.

Cited Case Law

AI generated
KHO 5.2.1997 taltio 246
myös KHO 5.2.1997 taltio 246
AI generated
kho-precedent_1997_133
Spouses married after 1992 denied additional interest deduction election for 1993-2002 tax years under Finnish tax law.
admin_1984_uusimaa-county__140
Administrative court allows tax deduction for child care despite divorce occurring after the tax year.
admin_1996_lapland-county__245
Tax court allows spousal interest deduction choice for 1993 marriage under new tax law.
ECLI:FI:KKO:2025:6
Supreme Court allows divorce property division reversal when post-division tax debt existed before division date.
admin_1990_lapland-county__759
Court allows late tax return for 1980 after spousal tax adjustment, ruling no statute of limitations barred submission.

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Full text

Aviopuolisot oli tuomittu avioeroon 11.12.1996 ja he olivat jo sitä ennen muuttaneet erilleen. Tuloverolain 7 §:n mukaan heihin ei verovuonna 1996 voitu verotuksessa soveltaa aviopuolisoita koskevia säännöksiä. Näin ollen myöskään yrittäjäpuolisoita koskevan tuloverolain 14 §:n nojalla yritystulon ansiotulo-osuutta ei voitu jakaa puolisoiden kesken. Verovuosi 1996.

Ks. myös KHO 5.2.1997 taltio 246