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Kuopion LO 7.5.1990 186/II AI generated

Administrative court ruled that photocopies attached to a legal request decision incur the same stamp duty as the decision itself.

Case Number Kuopion LO 7.5.1990 186/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Kuopio dismissed the taxpayer's request to reduce stamp duty on photocopies attached to a legal request decision. The tax authority had charged 24 marks per page for 29 pages, while the taxpayer argued for the lower 9 mark rate applicable to certain documents. The court held that because the photocopies were integral parts of the decision, they must be subject to the same 24 mark per page duty as the original decision pages.

Legislator headnote

AI generated

LeimaveroL 6 § 1 mom 1 kohta; UL 2 luku 24 §: Photocopies attached to a legal request decision are considered part of the decision and thus incur the same stamp duty per page as the decision itself.

Keywords

AI generated
stamp duty legal request decision photocopy inclusion administrative procedure tax liability document integration duty rate application

Cited Legislation

AI generated
LeimaveroL 6 § 1 mom 1 kohta
LeimaveroL 6 § 1 mom 1 kohta
UL 2 luku 24 §
AI generated
kho-precedent_1997_12
Supreme Administrative Court allowed correction of a binding preliminary tax decision's clear clerical error under inheritance and gift tax law.
admin_1993_lapland-county__437
Stamp duty court order reversed because full payment with interest occurred before tax demand was filed.
admin_1990_northern-karelia-county__857
Stamp duty refund denied when transfer value differs from consideration due to statutory calculation rules.
admin_2003_kuopio__649
Administrative court dismissed appeal on transfer tax payment order due to procedural defect and specific statute application.
kko-precedent_2004_134
Supreme Court allows separate VAT fraud conviction for personal income tax evasion of company funds.

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Full text

Oliko lainhakupäätökseen liitettyjen kopioiden osalta perittävä

sama leimavero kuin leimaverolain 6 §:n 1 kohdan

mukaan on perittävä päätöksestä eli 24 mk/sivu vai 2 kohdan

mukaan 9 mk/sivu.

Lääninhallituksen oikeushallintotoimiston ylitarkastaja oli

22.5.1989 antamastaan lainhakupäätöksestä, joka sisälsi päätöksen

valitusosoituksineen sekä päätökseen liitetyt saamistodisteet

valokopioituina, perinyt leimaveroa 24 mk/sivu

eli 29 sivulta yhteensä 696 mk.

Vaatimus: Kopioiden osalta leimavero on alennettava 9 markaksi

sivulta.

Lainhakupäätökseen alkuperäisestä saamistodisteesta tai

sen jäljennöksestä otetut kopiot muodostavat päätöksen

oheen liitettyinä sen osan. Päätöksen kultakin sivulta on

siten määrättävä 24 markan leimavero.

UL 2 luku 24 §

LeimaveroL 6 § 1 mom 1 kohta