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Kuopion LO 20.10.1988 749/I AI generated

County court dismissed municipality's power to withdraw a tax appeal filed by its tax officer.

Case Number Kuopion LO 20.10.1988 749/I
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 municipality's attempt to withdraw a tax appeal filed by its tax officer with the District Court. The tax officer had initiated the appeal against a business operator, but the municipality subsequently decided to cancel the appeal. The court ruled that the municipality lacked the legal authority to withdraw the appeal once it had been filed, and therefore annulled the municipality's decision.

Legislator headnote

AI generated

L 9 § of the Act on Immediate Taxation; KunnL 139 §: The municipality does not have the authority to withdraw a tax appeal filed by its tax officer with the District Court.

Keywords

AI generated
municipal tax appeal tax officer authority withdrawal of appeal administrative withdrawal power immediate taxation act

Cited Legislation

AI generated
L 9 § of the Act on Immediate Taxation
KunnL 139 §
AI generated
admin_1989_uusimaa-county__1708
Administrative court dismissed appeal; tax authority cannot transfer tax assessment to wrong municipality.
admin_1985_kuopio-county__809
County court allows tax board to issue tax reduction decisions without hearing the spouse's local authority.
admin_2003_hameenlinna__488
Administrative court quashes tax board decision for failing to hear tax agent per general administrative procedure law.
admin_1992_uusimaa-county__29
Administrative court confirmed jurisdiction over a municipality's decision despite initial appeal to the municipal board.
admin_1987_kyme-county__905
Administrative court quashes municipal decisions for exceeding authority when social committee duties are assigned to wrong body.

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Full text

Voiko kunnanhallitus peruuttaa kunnanasiamiehen lääninoikeudelle

toimessaan tekemän verovalituksen.

Kunnanasiamies oli valittanut liikkeenharjoittajan verotuksesta

lääninoikeudelle.

Kunnanhallitus päätti peruuttaa asiamiehen valituksen.

Lääninoikeus tutki asian kunnanhallituksen päätöksestä tehtynä

kunnallisvalituksena ja katsoi, ettei kunnanhallituksella

ollut oikeutta peruuttaa valitusta. Kunnanhallituksen päätös

kumottiin.

L välittömän verotuksen piiri- ja paikallishallinnosta 9 §

KunL 139 §