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Kymen LO 27.2.1986 279/I AI generated

Administrative court dismissed company's stamp tax refund claim because it was procedurally a complaint, not an application.

Case Number Kymen LO 27.2.1986 279/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court dismissed the company's request for a refund of stamp taxes previously paid. The tax authority initially treated the matter as an application but later reclassified it as a complaint after the tax authority's opinion clarified the legal nature of the dispute. Consequently, the court held that the authority lacked jurisdiction to process the case as an application and instead treated it as a complaint, leading to the dismissal of the original request.

Legislator headnote

AI generated

HValL 10 §; HValL 13 § 2 mom: An administrative authority cannot transfer a case to a higher authority as a complaint if the original filing was an application, unless the authority's own procedural actions or the parties' subsequent conduct establish the complaint nature.

Keywords

AI generated
administrative procedure stamp tax refund complaint vs application jurisdictional transfer procedural classification

Cited Legislation

AI generated
HValL 10 §
HValL 13 § 2 mom
HallintomenettelyL 1 §
HallintomenettelyL 8 §
LeimaveroL 92 §
LeimaveroL 95 §
AI generated
kho-precedent_1997_112
Supreme Administrative Court dismisses tax refund claim when new application relies on conflicting court interpretation.
admin_1993_uusimaa-county__947
Administrative court dismissed appeal as filed late due to statutory time limit rules.
admin_1985_uusimaa-county__1101
Tax Board error in transferring tax reduction case to County Court led to decision reversal.
admin_1994_central-finland-county__986
Social assistance appeal dismissed; lack of special investigation despite no claim of exhausted funds.
admin_2003_kuopio__649
Administrative court dismissed appeal on transfer tax payment order due to procedural defect and specific statute application.

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Full text

Yhtiö haki lääninverovirastolta takaisin suorittamiaan leimaveroja.

Lääninverovirasto pyysi asiasta lausunnon verohallitukselta.

Lausunnossaan verohallitus esitti, että kysymys

ei ole hakemuksesta vaan valituksesta. Lääninverovirasto

siirsi asian lääninhallitukselle valitusasiana käsiteltäväksi.

Kun hallintoviranomainen ei hallintomenettelylain

nojalla voi siirtää asiaa lainkäyttöviranomaiselle

siten, että asia tulisi valituksena vireille, ei asiaa lääninveroviraston

siirron perusteella tutkittu lääninoikeudessa.

Annettujen lausuntojen johdosta antamassaan ja lääninoikeudelle

toimittamassaan vastineessa yhtiö hyväksyi sen,

että asian sai käsitellä valitusasiana, joten asia tuli

vireille valituksena vasta tämän vastineen johdosta. Valitus

tutkittiin ja hylättiin sekä siirrettiin lääninverovirastolle

hakemusasiana käsiteltäväksi.

HValL 10 §

HValL 13 § 2 mom

HallintomenettelyL 1 §

HallintomenettelyL 8 §

LeimaveroL 92 §

LeimaveroL 95 §