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KHO:2007:34 AI generated

Limited tax resident pension taxed at source not exceeding general tax liability under EU law.

Case Number KHO:2007:34
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 taxpayer's claim to have the source tax on their pension reduced to match their general tax liability. The court found that the domestic tax law's calculation method for limited tax residents violated EU freedom of establishment principles. Consequently, the court ruled that the tax burden must not exceed what the taxpayer would have paid as a fully taxable resident.

Legislator headnote

AI generated

Laki rajoitetusti verovelvollisen tulon verottamisesta 1 § 1 mom; Euroopan yhteisöjen perustamissopimuksen 18 artikla: The source tax on income of a limited tax resident must not exceed the tax liability that would arise if the person were a fully taxable resident, ensuring compliance with EU freedom of establishment.

Keywords

AI generated
limited tax resident source taxation freedom of establishment pension taxation EU tax coordination double taxation relief tax liability calculation

Cited Legislation

AI generated
Laki rajoitetusti verovelvollisen tulon verottamisesta 1 § 1 mom (1120/96)
Laki rajoitetusti verovelvollisen tulon verottamisesta 1 § 1 mom (1120/96), 2 § 1 mom (1563/95), 3 § 1 mom (1120/96) ja 7 § (1225/99)
Laki rajoitetusti verovelvollisen tulon verottamisesta 2 § 1 mom (1563/95)
Laki rajoitetusti verovelvollisen tulon verottamisesta 3 § 1 mom (1120/96)
Laki rajoitetusti verovelvollisen tulon verottamisesta 7 § (1225/99)
Euroopan yhteisöjen perustamissopimuksen 18 artikla

Cited Case Law

AI generated
Case C-520/04
AI generated
kho-precedent_2008_43
Spouses deemed generally taxable in Finland for 2003-2004 due to continuous residence despite Spanish home.
kho-precedent_2004_106
Source tax on pension exceeds domestic rate; EU free movement rules apply to resident non-residents.
admin_1995_central-finland-county__166
Permanent resident in Spain owning Finnish summer home liable for Finnish property tax despite tax treaty.
admin_1986_oulu-county__415
Tax court denies husband's deduction due to wife's higher taxable income from Swedish-sourced income.
kho-precedent_2013_93
Supreme Administrative Court dismissed appeal on tax residency status and option income attribution rules.

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Full text

A asui Espanjassa ja oli Suomessa rajoitetusti verovelvollinen. A:lle ei voitu täällä määrätä Suomessa maksettavasta julkisoikeudelliseen palvelusuhteeseen perustuvasta eläkkeestä lähdeveroa enempää kuin mitä hän olisi joutunut maksamaan veroa, jos hän olisi ollut täällä yleisesti verovelvollinen. Verovuosi 2002.

Euroopan yhteisöjen tuomioistuimen 9.11.2006 asiassa C-520/ 04 antama tuomio

Laki rajoitetusti verovelvollisen tulon verottamisesta 1 § 1 mom (1120/96), 2 § 1 mom (1563/95), 3 § 1 mom (1120/96) ja 7 § (1225/99)

Euroopan yhteisön perustamissopimuksen 18 artikla

Kort referat på svenska

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[SV]

A var bosatt i Spanien och begränsat skattskyldig i Finland. A kunde inte i källskatt för en pension som betalades med stöd av ett offentligrättsligt anställningsförhållande påföras ett skattebelopp som översteg vad A hade fått betala som allmänt skattskyldig i Finland. Skatteåret 2002.

Europeiska gemenskapernas domstols dom 9.11.2006 i målet C-520/04

Lagen om beskattning av begränsat skattskyldig för inkomst 1 § 1 mom. (1120/96), 2 § 1 mom. (1563/95), 3 § 1 mom. (1120/96) och 7 § (1225/99)

Fördraget om upprättandet av Europeiska gemenskapen artikel 18