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Uudenmaan LO 21.8.1990 1040/V AI generated

Administrative court ruled school board's decision exempt from stamp duty under specific tax law provision.

Case Number Uudenmaan LO 21.8.1990 1040/V
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 Uusimaa dismissed the objection regarding the stamp duty on a school board's decision. The court held that the exemption clause in the Stamp Duty Act applied to the official document issued in response to a prior appeal. Consequently, the decision was not subject to the stamp duty requirement.

Legislator headnote

AI generated

Leimaverolain 12 § 1 mom 15 kohta; The exemption from stamp duty stipulated in the specified provision of the Stamp Duty Act also applies to the official document of a school board issued in response to an appeal concerning the appointment of an official.

Keywords

AI generated
stamp duty exemption school board decision administrative appeal Leimaverolaki official document administrative court tax liability

Cited Legislation

AI generated
Leimaverolain 12 § 1 mom 15 kohta
AI generated
admin_2003_kuopio__649
Administrative court dismissed appeal on transfer tax payment order due to procedural defect and specific statute application.
labour_1973_70
Labor court partially allows senior lecturer's claim for extra pay for lessons at trade school under collective agreement.
admin_1994_northern-karelia-county__994
Administrative court dismissed appeal for salary correction, ruling appeal must go to county court not ministry.
kho-precedent_2013_159
Supreme Administrative Court allows principal's temporary restriction on parent attending lessons to ensure orderly school work.
admin_2000_kuopio__923
Administrative court dismissed appeal, transferring special education placement change to regional board under Education Act.

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Full text

Leimaverolain 12 §:n 1 momentin 15 kohdassa säännelty leimaverottomuus

koski myös kouluhallituksen toimituskirjaa

päätöksestä, joka oli annettu valitukseen tuossa lainkohdassa

tarkoitettua viran täyttämistä koskevassa asiassa.

LeimaveroL 12 § 1 mom 15 kohta