Supreme Court allows deduction of EU member state taxes from pension debt under Finnish enforcement law.
Legislator summary
AI generatedThe 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 generatedEnforcement 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.
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Kysymys velallisen toiseen Euroopan unionin jäsenvaltioon maksamien verojen ottamisesta huomioon laskettaessa eläkkeestä ulosmitattavaa määrää ulosottolain nojalla.