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Mikkelin LO 13.5.1987 379 AI generated

Administrative court allows challenge to inheritance tax board's refusal of advance tax information based on draft contract.

Case Number Mikkelin LO 13.5.1987 379
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Appeal allowed the applicant's challenge against the Inheritance Tax Board's decision to refuse advance tax information. The board had denied the request because it deemed the draft contract insufficient for a valid legal transaction. The court reversed this, ruling that the advance information could be granted based on the provided draft contract.

Legislator headnote

AI generated

PerVL 21 a §; PerVL 46 §: The administrative authority's refusal to provide advance tax information is subject to judicial review, and the court may order the authority to reconsider the request if the initial assessment of the transaction's validity was incorrect.

Keywords

AI generated
inheritance tax advance tax information draft contract administrative review transaction validity

Cited Legislation

AI generated
PerVL 21 a §
PerVL 46 §
AI generated
admin_1993_kuopio-county__319
Binding force of prior binding information on donee in Finnish gift tax case dismissed appeal.
admin_1987_hame-county__1200
Administrative court dismissed tax appeal because the advance ruling transaction occurred before the appeal was filed.
admin_1989_hame-county__4
Precedent binding only if tax law unchanged; new law overrides prior advisory decision without transition rules.
admin_1995_vaasa-county__371
Advance tax information denied for donation due to missing forest plans affecting land value assessment.
kho-precedent_2000_31
Supreme Administrative Court allows appeal against pre-implementation gift tax advance ruling removal by district court.

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Full text

Asiassa oli kysymys siitä saako perintöverolautakunnan päätökseen,

jolla oli kieltäydytty antamasta perintö- ja lahjaverolain

21 a §:ssä tarkoitettu ennakkotieto, hakea muutosta.

Perintöverolautakunta oli kieltäytynyt antamasta ennakkotietoa

suunnitellun sukupolvenvaihdoskaupan lahjaveroseuraamuksista,

koska katsoi, ettei kauppaa voitu juridisesti oikein

tehdä ennakkotietohakemukseen liitetyn luonnoskauppakirjan

mukaisesti.

Lääninoikeus ennakkotiedon hakijan valituksen johdosta kumosi

perintöverolautakunnan päätöksen ja palautti asian perintöverolautakunnalle,

koska ennakkotieto voitiin antaa kyseisen

luonnoskauppakirjan perusteella.

PerVL 21 a §

PerVL 46 §