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KKO 128/2005 Generato dall'IA

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

Numero d'incarto KKO 128/2005
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
enforcement law pension debt foreign tax deduction EU member state double taxation Supreme Court ruling enforceable amount rimborso dei contributi agli stranieri

Disposizioni normative citate

Generato dall'IA
Enforcement Act s. 10
EU Treaty Article 43
Generato dall'IA
kko-precedent_2004_97
Supreme Court allows pension deduction case dismissal and awards state court costs for EU law violation.
admin_2004_vaasa__282
Administrative court allows tax deduction for foreign pension income based on EU freedom of movement ruling.
kho-precedent_2005_39
Supreme Administrative Court dismissed importers' tax appeal, allowing partial reimbursement of lower court costs.
kho-precedent_2004_12
Foreign state and local taxes are not deductible under Finnish income tax law unless covered by a tax treaty.
kho-precedent_1998_56
Supreme Administrative Court dismissed tax appeal regarding incorrect income tax calculation based on erroneous deduction application.

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Testo completo

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