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Kuopion LO 2.10.1987 677/I AI generated

Administrative court dismissed late appeal by State Attorney regarding inheritance tax advance ruling deadline.

Case Number Kuopion LO 2.10.1987 677/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Kuopio dismissed the State Attorney's appeal because the appeal was filed after the statutory deadline. The Inheritance Tax Board had held a meeting on June 5, 1987, to process an advance ruling request, and the State Attorney sought to modify this ruling. The County Court determined that the appeal period began on the day the decision was made, rendering the July 17, 1987, filing untimely.

Legislator headnote

AI generated

PerVL 46 § 2 mom; The appeal period for an advance ruling under the Inheritance Tax Act begins on the day the decision is made, and appeals filed after this period are inadmissible.

Keywords

AI generated
inheritance tax advance ruling statutory appeal deadline State Attorney appeal administrative court jurisdiction timely filing requirement

Cited Legislation

AI generated
PerVL 46 § 2 mom
AI generated
admin_1992_central-finland-county__955
Administrative court dismisses appeal where public service dismissal notice was served generally, not individually.
kko-precedent_2006_85
Supreme Court allows compensation claim for wrongful detention where post delivery notice was not proven received.
kko-other_2012_642
Supreme Court dismisses appeal where EU regulation requires certified mail for service abroad.
admin_1999_turku-and-pori-county__58
Administrative court ruled that post delivery via official letter does not count as valid service for appeal deadlines. The court held that the specific service method must be explicitly authorized by law. Consequently, the appeal period had not started, and the request was not time-barred.
insurance_2010_329-2009
Insurance Court quashes Social Security Board's dismissal of late appeal due to failure to inform client of duty to explain delay.

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Full text

Valtionasiamiehen valitusajan alkaminen perintö- ja lahjaverolain

21 a §:n mukaisesta ennakkotiedosta.

Perintöverolautakunta oli pitänyt kokouksensa 5.6.1987

ja käsitellyt siinä ennakkotiedon antamista koskevan asian.

Valtionasiamies haki ennakkotietoon muutosta. Asiamiehen

valitus saapui verotoimistoon 17.7.1987.

Lääninoikeus katsoi valtionasiamiehen valitusajan ennakkotietoa

koskevasta päätöksestä alkaneen päätöksentekopäivänä.

Valitus jätettiin myöhään tehtynä tutkimatta.

PerVL 46 § 2 mom