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Lapin LO 5.7.1990 759 AI generated

Court allows late tax return for 1980 after spousal tax adjustment, ruling no statute of limitations barred submission.

Case Number Lapin LO 5.7.1990 759
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the submission of a tax return for the 1980 tax year on September 16, 1987, following a prior decision to re-examine spousal taxation. The taxpayer argued that the return was not subject to the standard procedural time limits because it was a separate submission triggered by a specific administrative ruling. The court upheld the submission, determining that the right to claim the tax benefit had not expired and the specific circumstances did not violate the relevant statutory provisions.

Legislator headnote

AI generated

Verotuslaki 86 § 1 mom; The court held that a tax return submitted after the standard deadline remains valid if the claimant's right to the benefit has not expired and the submission was not contrary to the specific provisions of the Tax Act.

Keywords

AI generated
tax return deadline spousal taxation statute of limitations administrative review tax benefit right

Cited Legislation

AI generated
Verotuslaki 86 § 1 mom
AI generated
admin_1990_mikkeli-county__577
Court dismisses tax adjustment claim as prior assessment already had legal force.
admin_1989_uusimaa-county__1323
Tax loss carryforward adjustment barred after finalization of prior year tax assessment.
admin_1987_kuopio-county__354
Administrative court allows appeal filed before new tax law to remain valid despite new law's procedural changes.
admin_1994_uusimaa-county__1430
Unpaid 1989 taxes barred as deductions for 1990 wealth tax due to timing rules.
admin_1993_central-finland-county__628
Administrative court dismissed tax appeal as premature because filed before tax assessment deadline.

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Full text

Oikeuskysymyksenä oli, voitiinko verovuotta 1980 koskeva

verotus toimittaa vielä 16.9.1987 tultua palautetuksi

verolautakunnalle tutkijalautakunnan päätöksellä 20.11.1981.

Tutkijalautakunta oli 20.11.1981 tekemällään päätöksellä

kumonnut aviopuolisoiden verotukset ja palauttanut asian

verolautakunnalle uusien verotusten toimittamista varten.

Aviomiehen verotus oli toimitettu uudelleen 10.5.1982.

Aviovaimon verotus oli toimitettu vasta 16.9.1987. Uudelleen

toimitettava verotus toimitetaan säännönmukaisesta verotuksesta

erillisenä ja siis verotuslaissa säädettyjen viimeksi

mainittua menettelyä koskevien määräaikojen estämättä. Veronsaajien

saamisoikeus ei ollut vanhentunut vielä vuonna

1987. Aviovaimon verotus ei ollut verotuslain 86 §:n 1 momentin

säännösten vastainen, joten se pysytettiin.

Verovuosi 1980

VerotusL 86 § 1 mom