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Hämeen LO 2.1.1989 4/II AI generated

Precedent binding only if tax law unchanged; new law overrides prior advisory decision without transition rules.

Case Number Hämeen LO 2.1.1989 4/II
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 challenge to the Central Tax Board's advisory decision regarding the taxation of sales profits for the 1986 tax year. The Board had issued an advisory opinion based on the tax law at that time, but the relevant provisions were subsequently amended without any transition rules. The court ruled that the advisory decision was not binding because the new legislation superseded the old rules entirely.

Legislator headnote

AI generated

VerotusL 69 §; TVL 21 §: An advisory decision by the Central Tax Board is not binding on tax administration if the underlying tax law has been amended after the decision was made and no transition provisions exist to preserve its validity.

Keywords

AI generated
advisory decision binding tax law amendment transition provisions sales profit taxation Central Tax Board preliminary ruling tax administration authority

Cited Legislation

AI generated
VerotusL 69 §
TVL 21 §
AI generated
admin_1991_kuopio-county__110
Advance tax information binding within one year; late claim admissible if submitted before final tax decision.
admin_2014_helsinki__1192
Tax penalty reduced from full amount to 800 euros for late but timely reported rental income.
admin_1987_hame-county__1200
Administrative court dismissed tax appeal because the advance ruling transaction occurred before the appeal was filed.
admin_1990_turku-and-pori-county__20
Court allows tax refund offset when company continues business after partner swap, not a dissolution.
kho-precedent_2016_196
Supreme Administrative Court allows VAT deduction based on prior binding preliminary ruling despite later legal interpretation change.

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Full text

Myyntivoiton verotusta koskeva keskusverolautakunnan ennakkotietopäätös ei ollut verotuksessa sitova, kun tulo- ja varallisuusverolain myyntivoiton verottamista koskevat säännökset olivat muuttuneet ennakkotietopäätöksen antamisen jälkeen ja kun laissa ei ollut tältä osin siirtymäsäännöksiä.

Verovuosi 1986.

VerotusL 69 §

TVL 21 §