Legislator Rechtsprechung & Gesetzgebung
KKO 128/2005 KI-generiert

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

Geschäftsnummer KKO 128/2005
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)

Legislator-Zusammenfassung

KI-generiert

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-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert
enforcement law pension debt foreign tax deduction EU member state double taxation Supreme Court ruling enforceable amount Rückvergütung von Beiträgen an Ausländer

Zitierte Gesetzesbestimmungen

KI-generiert
Enforcement Act s. 10
EU Treaty Article 43
KI-generiert

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Volltext

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