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Vaasan LO 30.9.1987 429 AI generated

Tax court dismissed tax assessment based on undisclosed wealth increase exceeding reported bank savings.

Case Number Vaasan LO 30.9.1987 429
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The tax authority assessed an undisclosed wealth increase of 35,000 marks against the taxpayer, treating the excess over reported bank savings as taxable income. The court found that since the tax board had already verified the actual bank savings increase during regular taxation, it could not confirm a higher undisclosed amount. Consequently, the court rejected the assessment because the taxpayer's income could not be calculated higher than the verified bank deposit growth.

Legislator headnote

AI generated

VerotusL 74 §; VerotusL 83 §: When regular taxation reveals actual bank savings increases, the tax authority cannot subsequently confirm a higher undisclosed wealth increase for income calculation purposes.

Keywords

AI generated
undisclosed wealth increase bank savings verification taxable income calculation regular taxation procedure income assessment limitation

Cited Legislation

AI generated
VerotusL 74 §
VerotusL 83 §
AI generated
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admin_1993_kuopio-county__448
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admin_1991_kuopio-county__456
Tax board allowed post-assessment interest additions despite prior court ruling on negative equity.

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Full text

Säännönmukaisen verotuksen toimittamisen jälkeen A:n pankkitalletusten

oli todettu lisääntyneen verovuonna 17.511 markalla.

Tämän johdosta laaditun laskelman mukaan A:lle oli

muodostunut verovuonna 35.000 markan selvittämätön omaisuudenlisäys.

Tuon omaisuudenlisäyksen määrä luettiin jälkiverotuksin

A:n kysymyksessä olevan verovuoden tuloksi. Lääninoikeus

katsoi, että koska verolautakunnalla jo säännönmukaista

verotusta toimittaessaan oli ollut mahdollisuus todeta

selvittämätön omaisuudenlisäys siltä osin kuin se ylitti myöhemmin

todetun talletusten lisäyksen, ei A:n tuloon jälkiverotuksin

luettavaa määrää voitu vahvistaa tuota talletusten

lisäystä, 17.511 markkaa, suuremmaksi. Verovuosi 1980.

VerotusL 74 §

VerotusL 83 §