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Landmark decision of the Supreme Administrative Court

On Friday, 16 December, the Supreme Administrative Court (NSA) ruled that the monies awarded to a party as compensation for the excessive length of the proceedings are tax exempt.

In the oral justification of the judgement, the Court pointed out that such a financial award compensates the aggrieved party for the sustained non-financial loss.

In this case the Helsinki Foundation for Human Rights filed an amicus curiae brief.  According to the HFHR the monies awarded under the Excessively Lengthy Proceedings Complaint Act should be exempt from the personal income tax levied in accordance with the Personal Income Tax Act.

The Friday’s decision is the first Supreme Administrative Court’s ruling in this respect.


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