Legislator Case Law & Legislation
KKO 128/2005 AI generated

Supreme Court allows deduction of EU member state taxes from pension debt under Finnish enforcement law.

Case Number KKO 128/2005
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court of Finland allowed the deduction of taxes paid by the debtor to another EU member state from the enforceable pension debt. The creditor argued that only Finnish taxes should be considered, while the debtor contended that EU freedom of movement principles require recognition of foreign tax payments. The court ruled that the Enforcement Act permits such deductions when the tax was legally paid to a foreign EU authority, ensuring the debtor is not double-taxed within the EU framework.

Legislator headnote

AI generated

Enforcement Act s. 10; EU Treaty Art. 43: The court established that taxes legally paid by a debtor to another EU member state may be deducted from the enforceable amount of a Finnish pension debt under the Enforcement Act.

Keywords

AI generated
enforcement law pension debt foreign tax deduction EU member state double taxation Supreme Court ruling enforceable amount

Cited Legislation

AI generated
Enforcement Act s. 10
EU Treaty Article 43
AI generated

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Full text

Kysymys velallisen toiseen Euroopan unionin jäsenvaltioon maksamien verojen ottamisesta huomioon laskettaessa eläkkeestä ulosmitattavaa määrää ulosottolain nojalla.