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Uudenmaan LO 19.1.1988 28/III AI generated

Inheritance tax payments deemed invalid due to over ten years of delay in tax proceedings.

Case Number Uudenmaan LO 19.1.1988 28/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court declared inheritance tax payments invalid because the tax authority failed to exercise its right to collect taxes within the statutory time limits. The tax authority had not demonstrated it preserved its claim rights according to the Act on Collection of Taxes and Public Objection, despite a final court judgment on estate distribution. Consequently, the court ruled that the tax payments were time-barred and could not be enforced.

Legislator headnote

AI generated

PerVL 5 §; PerVL 6 §; PerVL 7 §; PerVL 56 §; PerVL 59 §; VanhA 1 §; VanhA 2 §: When the tax authority fails to exercise its right to collect taxes within the prescribed period, the tax payments are deemed invalid and time-barred.

Keywords

AI generated
inheritance tax statute of limitations tax collection rights time-barred payments estate distribution administrative procedure final judgment

Cited Legislation

AI generated
PerVL 5 §
PerVL 5 § PerVL 6 § PerVL 7 §
PerVL 6 §
PerVL 5 § PerVL 6 § PerVL 7 §
PerVL 7 §
PerVL 5 § PerVL 6 § PerVL 7 §
PerVL 56 §
PerVL 59 §
VanhA 1 §
VanhA 2 §
AI generated
admin_1992_hame-county__1133
Inheritance tax collection barred by ten-year statute of limitations despite administrative reorganization measures.
kho-precedent_1997_95
Supreme Administrative Court allows tax authority to collect loan tax even after law repeal if tax was due before repeal.
kko-precedent_2006_15
Supreme Court holds VAT collection statute of limitations applies to all tax assessments including reduced ones from appeal decisions.
kho-precedent_2005_15
Supreme Administrative Court allows tax authority to correct tax assessment based on prior binding tax procedure decision.
kho-precedent_2014_82
Inadmissible: Inheritance tax applied once to gifted property; no consecutive succession for Article 17 exemption.

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Full text

Perintöverovelvollisuuden alkamisesta eli lesken kuolinhetkestä

oli veronjärjestelyä toimitettaessa kulunut yli kymmenen

vuotta. Kun valtion ei ollut näytetty säilyttäneen

puhevaltaansa perintöveron saamiseen siten kuin määräajasta

velkomisasioissa sekä julkisesta haasteesta velkojille annetun

asetuksen 1 ja 2 §:ssä on säädetty, lääninoikeus

katsoi ensiksi kuolleen puolison toissijaisille perillisille

pesän luovuttamista testamentin mukaiseen lailliseen

jakoon koskeneen lainvoimaisen tuomion ja sen perusteella

toimitetun perinnönjaon johdosta toimitetussa veronjärjestelyssä

maksuunpannut perintöverot vanhentuneiksi.

PerVL 5 § PerVL 6 § PerVL 7 §

PerVL 56 § PerVL 59 §

VanhA 1 § VanhA 2 §