Administrative court allows appeal filed before new tax law to remain valid despite new law's procedural changes.

The Administrative Court of Finland allowed the appeal filed before the new Tax Act came into force, treating it as a fundamental appeal even after the new law's procedural rules took effect. The taxpayer filed a fundamental appeal on February 17, 1986, while the relevant tax year was 1984 and the new law was not yet in force. The court decided that the procedural status of the appeal was fixed at the time of filing, preventing the new law from retroactively invalidating the taxpayer's right to use the fundamental appeal procedure.