Verovelvollisesta

Verovelvollisesta is the elative singular form of the Finnish noun verovelvollinen, meaning a person or entity liable to pay taxes. The base term verovelvollinen refers to a taxpayer; verovelvollisesta is used when the text needs to indicate origin, source, or topic connected to the taxpayer.

Grammatical note: In Finnish, the elative case expresses source or scope, and is formed by adding -sta/-stä to the stem verovelvollis-. As a result, verovelvollisesta signals "from/about the taxpayer" and is not a separate legal category; its exact meaning depends on context and the surrounding words.

Usage in practice: The form appears mainly in formal texts such as laws, regulations, court decisions, and administrative decisions where the discussion centers on information relating to taxpayers, or on actions initiated by or directed at them. In everyday language, speakers typically use verovelvollinen instead of the elative form.

See also: verovelvollinen, verovelvollisuus, verotus.