Tax law allows post-filing deduction of pension insurance contributions when pre-filing reduction is legally impossible.

The Administrative Court allowed a tax deduction for pension insurance contributions filed after the tax assessment period closed. The taxpayer argued that since the contributions could not be deducted from the first spouse's income due to statutory limits in the Income Tax Act, they should be deductible from the second spouse's income instead. The court ruled that the procedural requirement to submit the claim before the tax period ends does not prevent such a deduction if the initial reduction was legally barred by specific statutory restrictions.