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Kuopion LO 26.11.1986 771/II AI generated

Administrative court orders tax authority to refund advance tax when employer failed to correct voluntary overpayment.

Case Number Kuopion LO 26.11.1986 771/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ordered the County Tax Office to refund advance tax withheld from an employee for the 1986 tax year. The tax authority had exempted the income from tax but rejected the refund claim, arguing the employer could correct the error under specific tax laws. The court ruled that while the employer had the right to correct the overpayment, they were not obligated to do so, and since the authority did not prove the employer utilized this option, the advance tax must be returned.

Legislator headnote

AI generated

EnnakkoperintäL 23 §; EnnakkoperintäL 58 b §: The tax authority must refund advance tax withheld if the employer, who had the right but not the obligation to correct the overpayment, failed to exercise that right.

Keywords

AI generated
advance tax refund employer correction right voluntary overpayment tax authority obligation administrative court ruling

Cited Legislation

AI generated
EnnakkoperintäL 23 §
EnnakkoperintäL 58 b §
EnnakkoperintäL 55 §
TVL 22 b §
Uudenmaan lääninverovirasto totesi palkkatulon TVL 22 b §:n
AI generated
admin_2002_hameenlinna__103
Tax authority decision dismissed for procedural error in failing to verify meal allowance payment before tax deduction adjustment.
admin_1988_uusimaa-county__225
Court allows tax authority to deduct unpaid taxes from refunded withholding tax payments.
admin_1990_kuopio-county__468
Administrative court orders tax board to consider employer withholding as tax reduction without proof of refund.
admin_2004_kuopio__263
Court dismissed appeal; employer must withhold tax on official compensation deemed taxable income.
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

Oliko lääninveroviraston palautettava palkansaajalle aiheettomasti

toimitettu ennakonpidätys palkanmaksuvuonna, vaikka

työnantajalla oli mahdollisuus virheen oikaisemiseen EpL 23

ja 58 b §:n nojalla.

Uudenmaan lääninverovirasto totesi palkkatulon TVL 22 b §:n

nojalla verovapaaksi, mutta hylkäsi hakemuksen ennakonpidätyksen

palauttamisesta, koska työnantaja voi oikaista ennakonpidätystä

EpL 23 ja 58 B §:ien nojalla.

Lääninoikeus katsoi, että työnantajalla oli em. lainkohtien

nojalla oikeus, mutta ei velvollisuutta ennakonpidätyksen

oikaisemiseen. Kun lääninverovirasto ei ollut näyttänyt työnantajan

käyttäneen oikaisumahdollisuuttaan, oli lääninveroviraston

palautettava ennakonpidätys valittajalle.

Verovuosi 1986

EnnakkoperintäL 55 §

EnnakkoperintäL 23 §

EnnakkoperintäL 58 b §