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ÅLANDS LR 12.6.1989 L:123 AI generated

Tax classification fieldwork by unqualified surveyor invalidates prior tax assessment due to lack of authority.

Case Number ÅLANDS LR 12.6.1989 L:123
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding the invalidation of a tax classification for forest land. The fieldwork was completed in 1987 by a surveyor who only received official authorization to perform such classifications in 1988. The court ruled that the tax authority's decision to revoke the classification based on the surveyor's lack of authority at the time of work was procedurally correct and binding.

Legislator headnote

AI generated

66 § 2 mom. of the Tax Act; 11 § 2 mom. of the Income Tax Ordinance for Farming: A tax classification based on fieldwork performed by an individual lacking the requisite statutory authority at the time of execution is invalid, and the tax authority may correct the assessment accordingly.

Keywords

AI generated
tax classification validity surveyor authority forest land assessment administrative correction procedural competence

Cited Legislation

AI generated
66 § 2 mom. of the Tax Act
11 § 2 mom. of the Income Tax Ordinance for Farming
AI generated
admin_1987_kuopio-county__354
Administrative court allows appeal filed before new tax law to remain valid despite new law's procedural changes.
admin_1991_northern-karelia-county__766
Administrative court dismisses tax exemption claim for forest income when a perpetual right holder is deceased.
admin_1991_kuopio-county__276
Company denied deduction for greenhouse costs after tax authority increased prior year deduction.
kho-precedent_2017_143
Supreme Administrative Court dismissed VAT assessment due to lack of statutory rules for foundation construction indirect costs calculation.
admin_1990_uusimaa-county__305
County Administrative Court allows deduction of operating reserve for loss calculation under Finnish tax law.

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Full text

Fältarbete för skatteklassificering av skogsmark slutfördes

av lantmäteritekniker år 1987. Skatteklassificeringen upphävdes,

eftersom lantmäteriteknikern inte varit behörig att

verkställa skatteklassificeringen, då han erhållit skattestyrelsens

förordnande att fungera som skatteklassificerare

av skogsmark först 1.6.1988.

66 § 2 mom. (547/67) beskattningslagen

11 § 2 mom. inkomstskatteförordningen för gårdsbruk (352/68).