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Keski-Suomen LO 1.11.1985 1364 AI generated

Administrative court dismissed appeal on procedural order error where tax was corrected in favor of applicant despite lack of hearing.

Case Number Keski-Suomen LO 1.11.1985 1364
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The applicant challenged a tax assessment regarding a land parcel, arguing it was not waterfront land, but failed to submit a specific request for correction. The board corrected the tax without hearing the applicant on the correction request, violating procedural order. Although the correction benefited the applicant, preventing the appeal from overturning it on this ground, the court examined the underlying tax assessment separately.

Legislator headnote

AI generated

HallintomenettelyL 26 §; HallintomenettelyL 28 § 4 mom: A procedural error in the sequence of administrative proceedings does not justify overturning a decision that has already corrected the tax in the applicant's favor, as the substantive issue must be reviewed separately.

Keywords

AI generated
procedural order error administrative hearing sequence tax assessment correction applicant's request requirement separate substantive review

Cited Legislation

AI generated
HallintomenettelyL 26 §
HallintomenettelyL 28 § 4 mom
HallintomenettelyL 28 § 4 mom
AI generated
admin_1991_kuopio-county__239
Administrative court dismissed tax litigation costs claim due to lack of jurisdiction over underlying tax appeal.
admin_1985_uusimaa-county__1101
Tax Board error in transferring tax reduction case to County Court led to decision reversal.
admin_1988_uusimaa-county__1047
Court allows tax authority to use asset value for inheritance tax when company shares continue business.
kho-precedent_1998_22
Supreme Administrative Court dismissed appeal on procedural grounds, ruling lower court erred by retrying already final appeal decision.
admin_1990_kuopio-county__468
Administrative court orders tax board to consider employer withholding as tax reduction without proof of refund.

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Full text

K oli vaatinut perintö- ja lahjaverolautakunnalta lahjaverotuksen oikaisemista A:n tilan osalta, koska tila ei vastoin Ä:n verotoimiston lausuntoa ollut rantatontti. K ei kuitenkaan esittänyt markkamääräistä oikaisuvaatimusta. Lautakunta oikaisi verotusta kuulematta ensin K:ta vaatimuksen määrästä. Kun asiavirhettä ei saa korjata asianomaisen suostumuksetta, ei asiaa olisi saanut ratkaista varaamatta K:lle tilaisuutta ilmoittaa suostuiko hän esitettyyn korjaukseen. Päätös oli näin ollen syntynyt virheellisessä järjestyksessä.

Koska verotusta oli kuitenkin oikaistu K:n eduksi, päätöstä ei voitu hänen valituksestaan tällä perusteella kumota. Valitettaessa asiavirheen korjaamista koskevasta päätöksestä, ei verotuksen perusteen oikeellisuutta voitu tutkia valituksessa vaaditulla tavalla. Lääninoikeus tutki asian erikseen perustevalituksena.

HallintomenettelyL 26 §

HallintomenettelyL 28 § 4 mom