Administrative court dismissed appeal against tax authority's refusal to correct business income declaration error.

The Administrative Court of Vaasa dismissed the taxpayer's appeal against the tax authority's decision to apply discretionary tax rates instead of correcting a calculation error in business income. The tax authority determined that the error in the declared business income could not be rectified through a payment correction procedure. The court upheld this stance, ruling that the specific procedural mechanism for correcting such errors was not available in this instance.