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KHO:1997:133 Generato dall'IA

Spouses married after 1992 denied additional interest deduction election for 1993-2002 tax years under Finnish tax law.

Numero d'incarto KHO:1997:133
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court dismissed the appeal regarding the election of additional interest deductions for tax years 1993-2002. The court held that spouses who married after 1992 lacked the right to choose which spouse receives the deduction mandated by the Income Tax Act. Consequently, the administrative decision denying the election was upheld based on the specific marriage date restriction.

Regesto Legislator

Generato dall'IA

Income Tax Act 1993, s. 144; Income Tax Act 1993, s. 144a: Spouses who entered into a marriage after 1992 are not entitled to elect which spouse shall receive the additional interest deduction for tax years 1993-2002.

Parole chiave

Generato dall'IA
additional interest deduction marriage after 1992 income tax election spousal tax allocation Finnish tax law Supreme Administrative Court tax year 1993 divieto di finanziamento monetario

Disposizioni normative citate

Generato dall'IA
Income Tax Act 1993, s. 144
Income Tax Act 1993, s. 144a
Generato dall'IA
admin_1996_lapland-county__245
Tax court allows spousal interest deduction choice for 1993 marriage under new tax law.
kho-precedent_1999_56
Spouses divorced in 1996; income tax law excludes them from spousal tax rules for 1996.
admin_1984_uusimaa-county__140
Administrative court allows tax deduction for child care despite divorce occurring after the tax year.
kho-precedent_2000_9
VAT refund claim dismissed because tax authority's decision was not final and binding at the time of appeal.
kho-precedent_2012_109
Supreme Administrative Court dismissed tax deduction claim where spouses held work housing at different times in same year.

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Testo completo

Puolisoilla, jotka olivat solmineet avioliiton vuoden 1992 jälkeen, ei ollut oikeutta valita, kummalle puolisolle tuloverolain 144 §:ssä säädetty verovuosilta 1993-2002 tehtävä ylimääräinen korkovähennys myönnetään. Verovuosi_1993.

Samoin D:622/2/97

Äänestys 3-2.