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Uudenmaan LO 6.8.1985 1101/V AI generated

Tax Board error in transferring tax reduction case to County Court led to decision reversal.

Case Number Uudenmaan LO 6.8.1985 1101/V
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Court revoked the Tax Board's decision to transfer the tax reduction case to the County Court and remanded it for re-examination. The Tax Board incorrectly treated the tax declaration as a formal request for tax reduction under Section 82 of the Tax Act, whereas the law requires a separate application. The court held that the Tax Board lacked jurisdiction to transfer the matter and should have issued a ruling on the merits instead.

Legislator headnote

AI generated

Verotuslaki 82 § 1 momentti; Verotuslaki 82 § 3 momentti: The Tax Board must distinguish between a tax declaration and a formal request for tax reduction; failure to do so necessitates a ruling on the merits rather than a transfer to the County Court.

Keywords

AI generated
tax reduction request tax declaration distinction Tax Act Section 82 jurisdiction error administrative court transfer remand for re-examination tax authority procedure

Cited Legislation

AI generated
Verotuslaki 82 § 1 momentti
Verotuslaki 82 § 3 momentti
AI generated
admin_1989_uusimaa-county__1708
Administrative court dismissed appeal; tax authority cannot transfer tax assessment to wrong municipality.
admin_1990_kuopio-county__468
Administrative court orders tax board to consider employer withholding as tax reduction without proof of refund.
admin_1995_uusimaa-county__312
Administrative court dismisses tax authority's claim for refund due to failure to audit second fiscal year.
admin_1993_central-finland-county__628
Administrative court dismissed tax appeal as premature because filed before tax assessment deadline.
admin_1991_kuopio-county__239
Administrative court dismissed tax litigation costs claim due to lack of jurisdiction over underlying tax appeal.

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Full text

Verolautakunta oli katsonut verovelvollisen verotuksen toimittamisen

jälkeen verovirastoon jättämän veroilmoituksen

lääninoikeudelle osoitetuksi valitukseksi ja käsitellyt

asian veronoikaisumenettelyssä sekä siirtänyt sen hylätyiltä

osin lääninoikeuden ratkaistavaksi. Verovelvollisen oli jättäessään

veroilmoituksensa verovirastoon katsottava tarkoittaneen

esittää verotuslain 82 §:n 1 momentissa tarkoitettu

veronoikaisupyyntö. Verolautakunnan ei olisi pitänyt siirtää

asiaa lääninoikeudelle vaan antaa muutoksenhakuosoitus.

Lääninoikeus kumosi verolautakunnan veronoikaisupäätöksen ja

palautti asian verolautakunnalle uudelleen käsiteltäväksi.

Verovuosi 1981.

VerotusL 82 § 1 mom

Vrt. VerotusL 82 § 3 mom