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Keski-Suomen LO 6.10.1987 1050 AI generated

Court allows recovery of interest on invalid advance tax payments made after business closure.

Case Number Keski-Suomen LO 6.10.1987 1050
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 taxpayer to repay interest on advance tax payments made after their business had ceased operations in 1984. Although the final tax assessment for 1985 was already finalized and the advance could not be removed, the court found the payments legally invalid due to the lack of a taxable business activity. Consequently, the court ruled that any interest paid on this invalid advance must be returned to the taxpayer.

Legislator headnote

AI generated

EnnakkoperintäL 36 § 1 mom; EnnakkoperintäL 51 § 5 mom; EnnakkoperintäL 52 § 3 mom; L viivästyskorosta ja jäämämaksusta 5 §: Advance tax payments made after the cessation of business operations are invalid, and any interest paid on such invalid payments must be refunded to the taxpayer.

Keywords

AI generated
advance tax invalidity business cessation timing interest refund obligation final tax assessment administrative tax procedure

Cited Legislation

AI generated
EnnakkoperintäL 36 § 1 mom
EnnakkoperintäL 36 § 1 mom
EnnakkoperintäL 51 § 5 mom
EnnakkoperintäL 51 § 5 mom
EnnakkoperintäL 52 § 3 mom
EnnakkoperintäL 52 § 3 mom
L viivästyskorosta ja jäämämaksusta 5 §
L viivästyskorosta ja jäämämaksusta 5 §
AI generated
admin_1991_turku-and-pori-county__411
Advance tax removal allowed after year-end because statute only bars re-imposition, not total removal.
kko-precedent_1993_15
Supreme Court dismisses tax authority's damages claim for non-payment of withholdings as the act was not criminal under current law.
admin_2010_vaasa__74
Administrative court allows trust protection for taxpaying agent acting in good faith on official guidance, removing excessive interest.
insurance_2004_8385-2002
Insurance court allows late appeal dismissal due to special weight of foreign service delay.
admin_1996_kuopio-county__844
Administrative court ruled that a tax office decision to remove advance tax lacks binding force in subsequent regular tax assessments.

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Full text

Viivästyskorkojen palauttaminen.

Verovelvollinen oli lopettanut liikkeenharjoittamisen jo vuonna 1984. Ennakko vuodelle 1985 oli näin ollen ollut aiheeton. Kun lopullinen verotus oli jo toimitettu, ennakkoa ei voitu enää poistaa. Mahdollisesti maksetut viivästyskorot määrättiin valittajalle kuitenkin palautettavaksi.

EnnakkoperintäL 36 § 1 mom

EnnakkoperintäL 51 § 5 mom

EnnakkoperintäL 52 § 3 mom

L viivästyskorosta ja jäämämaksusta 5 §