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Kuopion LO 6.8.1986 480/II AI generated

Administrative court allows tax assessment to change from income tax to estimated income tax based on new investigation findings.

Case Number Kuopion LO 6.8.1986 480/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court allowed the tax authority to revise a previous assessment, changing the tax type from income tax to estimated income tax. The tax authority had initially removed an unassessed asset addition and the associated surcharge after a new investigation, but the lower tax board subsequently applied an estimated income tax calculation. The court ruled that while the tax board accepted the taxpayer's income calculation, it could not unilaterally apply estimated income tax solely based on the prior investigation board's decision, thus reducing the assessment to match the taxpayer's figures.

Legislator headnote

AI generated

Verotuslaki 72 §; The tax authority may revise a tax assessment to apply estimated income tax instead of income tax when new investigation findings justify a change, provided the tax board does not unilaterally override the taxpayer's accepted income calculation.

Keywords

AI generated
tax assessment revision estimated income tax income tax classification unassessed asset addition administrative court review

Cited Legislation

AI generated
Verotuslaki 72 §
AI generated
admin_1990_kuopio-county__468
Administrative court orders tax board to consider employer withholding as tax reduction without proof of refund.
admin_1991_kuopio-county__239
Administrative court dismissed tax litigation costs claim due to lack of jurisdiction over underlying tax appeal.
admin_2001_turku__583
Administrative court remanded tax case to apply income assessment rule instead of unproven asset increase.
admin_1995_uusimaa-county__312
Administrative court dismisses tax authority's claim for refund due to failure to audit second fiscal year.
admin_1985_uusimaa-county__1101
Tax Board error in transferring tax reduction case to County Court led to decision reversal.

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Full text

Oikeuskysymyksenä asiassa oli, voidaanko selvittämättömänä

omaisuuden lisäyksenä toimitettu verotus uudelleen toimitetussa

verotuksessa muuttaa liiketulon arvioverotukseksi.

Verovelvollisen vaadittua selvittämättömän omaisuuden lisäyksen

ja siitä määrätyn veronkorotuksen poistamista tutkijalautakunta

oli uuden selvityksen johdosta kumonnut verotuksen

ja maksuunpanon sekä palauttanut asian verolautakunnalle

uuden verotuksen toimittamista varten.

Verolautakunta on toimittanut uuden verotuksen liiketulon

arvioverotuksena.

Koska verolautakunta on säännönmukaisessa verotuksessa

hyväksynyt verovelvollisen liiketulon laskelman mukaiseksi,

ei verolautakunta voi yksinomaan sanotun tutkijalautakunnan

päätöksen perusteella toimittaa liiketulon osalta arvioverotusta.

Tämän perusteella lääninoikeus poisti arvioverotuksen

ja alensi liiketulon laskelman mukaiseksi.

VerotusL 72 §