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KHO:1999:9 AI generated

Court allows tax deduction for delayed insurance compensation increase treated as capital income.

Case Number KHO:1999:9
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 deduction for an increase in insurance compensation due to delay, classifying it as capital income under the Income Tax Act. The applicant argued the delayed payment constituted capital income, while the opposing party contended it should be treated differently. The court ruled that the statutory definition of capital income applies regardless of the underlying cause of the delayed payment.

Legislator headnote

AI generated

Income Tax Act s. 33; Capital income includes delayed insurance compensation increases. The court established that such amounts are taxable as capital income when the delay is the sole basis for the increase, overriding arguments regarding the nature of the original claim.

Keywords

AI generated
capital income definition delayed insurance compensation tax deduction allowance income tax act section 33 supreme administrative court precedent

Cited Legislation

AI generated
Income Tax Act s. 33
Traffic Insurance Act 12 a

Cited Case Law

AI generated
dn:o 2899/2/97
AI generated
ECLI:FI:KHO:2021:28
Court ruled Finnish tax on delayed pension increase valid under Nordic tax treaty.
admin_2003_helsinki__268
Administrative court dismissed tax deduction claim for travel expenses as they were not incurred for official duties.
admin_2016_turku__683
Administrative court reduced tax penalty to 800 euros despite 1500 euro claim due to statutory cap and procedural fairness.
kho-precedent_2006_45
Tax authority ordered back payments for 1997-2001; Supreme Court allowed due to good faith reliance on prior practice.
insurance_1982_6495-1979
Court allows partial adjustment of traffic insurance compensation when it exceeds accident insurance benefits.

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Full text

A oli vammautunut liikenneonnettomuudessa vuonna 1980. Vakuutusyhtiö suoritti A:lle vuonna 1996 työansionmenetyskorvausta ja eläkettä ajalta 1.6.1981-29.2.1996 ja lisäksi suorituksen viivästymisen johdosta liikennevakuutuslain 12 a §:n nojalla korvauksen korotusta 1 001 760 markkaa. Korvauksen korotus oli vuotta kohden laskettuna 16 prosenttia. Korvauksen korotus oli tuloverolain 33 §:n 1 momentissa tarkoitettua pääomatuloa. Asiassa oli hankittu valtiovarainministeriön lausunto. Ennakkoratkaisu. Verovuosi 1996. Äänestys 5-2.

Ks. myös dn:o 2899/2/97