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Mikkelin LO 17.12.1985 1531 AI generated

Administrative court dismissed appeal on construction plan fee as not a tax collection appeal under relevant law.

Case Number Mikkelin LO 17.12.1985 1531
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Mikkeli dismissed the appellant's appeal regarding a construction plan fee for 1984. The appellant argued the fee was subject to review under the Act on the Collection of Taxes and Fees, but the lower court held no appeal right existed under the specific road fee law. The full court agreed, ruling that the fee did not qualify as a tax collection matter requiring judicial review.

Legislator headnote

AI generated

Katumaksulain 17 a § 2 momentti; The appeal right for a construction plan fee is excluded when the amount is under 200 marks, as it does not constitute a tax collection appeal under the Act on the Collection of Taxes and Fees.

Keywords

AI generated
construction plan fee administrative appeal tax collection appeal road fee law judicial review exclusion amount threshold administrative court

Cited Legislation

AI generated
Act on the Collection of Taxes and Fees, Section 8
Road Fee Act, Section 17a, Paragraph 2

Cited Case Law

AI generated
Mikkelin hovioikeus 17.12.1985, T:1532

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Full text

Oikeuskysymyksenä asiassa oli, voitiinko rakennuskaavatiemaksua

koskeva valitus tutkia verojen ja maksujen perimisestä

ulosottotoimin annetun lain 8 §:n mukaisena perustevalituksena,

kun kunnanhallituksen oikaisuvaatimukseen

antama päätös oli ollut maksuvelvolliselle vastainen alle

200 markan suuruisella määrällä vuoden 1984 osalta.

Lääninoikeus katsoi, että maksuvelvollisella ei kunnalle

suoritettavasta katumaksusta annetun lain 17 a §:n 2 momentin

johdosta ollut valitusoikeutta asiassa, ja jätti

valituksen tutkimatta vuoden 1984 rakennuskaavatiemaksun

osalta. Täysistunto. Äänestys 3-2.

KatumaksuL 17 a § 2 mom

Samoin MLO A:17.12.1985, T:1532