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Kuopion LO 31.5.1993 319/I AI generated

Binding force of prior binding information on donee in Finnish gift tax case dismissed appeal.

Case Number Kuopion LO 31.5.1993 319/I
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 appellant's appeal regarding a gift tax assessment based on a binding prior information notice. The prior information, issued just before the transfer, established a reduced property value of 387,250 marks instead of the 520,000 marks estimated by the tax board. The court held that this prior information was binding on the donee, thereby upholding the tax assessment.

Legislator headnote

AI generated

PerVL 21 a §; The prior information notice issued by the tax authority is binding on the donee regarding the valuation of gifted property for tax purposes.

Keywords

AI generated
gift tax prior information binding force donee liability property valuation administrative court tax assessment

Cited Legislation

AI generated
PerVL 21 a §
AI generated
admin_1991_kuopio-county__110
Advance tax information binding within one year; late claim admissible if submitted before final tax decision.
admin_2010_kuopio__499
Administrative court allows tax return adjustment despite prior inheritance tax advance ruling on property values.
admin_1993_hame-county__1324
Administrative court held advance tax ruling binding for 1992 transfer if issued in 1991 with same basis.
admin_1987_hame-county__1200
Administrative court dismissed tax appeal because the advance ruling transaction occurred before the appeal was filed.
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.

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Full text

Lainvoimaisen ennakkotiedon sitovuus lahjansaajaan nähden.

Valittaja on vaatinut lahjanluontoiseksi katsottuun tilankauppaan

sisältyneen asuinrakennuksen ja tontin arvon

alentamista perintöverolautakunnan arvioimasta 520.000 markasta

387.250 markkaan ja lahjaverotuksen oikaisemista vastaavasti.

Hakijan vaatimuksesta valituksenalaisessa lahjaverotuksessa

oli noudatettu asiassa annettua lainvoimaista

ennakkotietoa. Se oli annettu 20.3.1991, vajaat 4 kk ennen

luovutusta.

Lääninoikeus katsoi ennakkotiedon hakijaan nähden sitovaksi

ja hylkäsi valituksen.

PerVL 21 a §