Court rules child support must be deducted from net pension after tax withholding to prevent double taxation.

The Supreme Court resolved a legal question regarding the calculation of percentage-based child support deductions from a work accident pension. The applicant argued that benefits should be calculated on the gross amount before tax, while the Social Insurance Institution deducted both tax and support from the gross sum. The court held that to avoid double taxation, child support must be calculated from the net amount after tax withholding. Consequently, the court ruled that the pension agency must deduct support from the pension reduced by the tax advance.