Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Hämeen LO 23.10.1987 1200/II AI generated

Administrative court dismissed tax appeal because the advance ruling transaction occurred before the appeal was filed.

Case Number Hämeen LO 23.10.1987 1200/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Administrative Court dismissed the taxpayer's appeal regarding an advance tax ruling issued for a land sale. The court found that the underlying transaction was completed on June 30, 1987, prior to the taxpayer filing their formal objection on July 15, 1987. Consequently, the court ruled that the matter could no longer be examined as an advance ruling issue, leaving the tax liability intact.

Legislator headnote

AI generated

PerVL 21 a §; An administrative court cannot examine a tax matter as an advance ruling issue if the underlying transaction occurred before the appeal was filed.

Keywords

AI generated
advance tax ruling timely appeal filing land sale transaction inheritance tax liability procedural deadline administrative court jurisdiction tax objection dismissal

Cited Legislation

AI generated
PerVL 21 a §
AI generated
admin_1993_kuopio-county__319
Binding force of prior binding information on donee in Finnish gift tax case dismissed appeal.
admin_1989_hame-county__4
Precedent binding only if tax law unchanged; new law overrides prior advisory decision without transition rules.
admin_1993_hame-county__1324
Administrative court held advance tax ruling binding for 1992 transfer if issued in 1991 with same basis.
admin_1991_kuopio-county__110
Advance tax information binding within one year; late claim admissible if submitted before final tax decision.
kho-precedent_1997_27
Supreme Administrative Court dismissed VAT deduction claim where taxpayer failed to meet strict documentation requirements for input tax recovery.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Ennakkotietoa koskevan valituksen käsittely, kun ennakkotiedossa tarkoitettu oikeustoimi oli tehty ennen valituksen vireille panoa.

Perintöverolautakunta oli A:n ennakkotietohakemukseen antamassaan päätöksessä katsonut, että A tuli hakemuksen mukaisen maatilan kaupan yhteydessä saamaan ns. alihinnan muodossa sekä isältään että äidiltään lahjat, joiden molempien osalta erikseen A:lle oli PerVL 63 a §:n säännökset huomioon ottaen pantava lahjaveroa 5 000 markkaa.

Ennakkotietopäätöksessä tarkoitettu kauppa tehtiin 30.6.1987. A vaati 15.7.1987 vireille panemassaan valituksessa ennakkotietopäätöstä muutettavaksi siten, ettei ko. luovutuksesta ole suoritettava lahjaveroa.

Koska ennakkotietopäätöksen mukainen maatilan kauppa oli tehty jo ennen valituksen vireille panoa, lääninoikeus katsoi, ettei se voinut ottaa asiaa enää ennakkotietoasiana tutkittavakseen.

PerVL 21 a §