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Lapin LO 23.4.1993 437 AI generated

Stamp duty court order reversed because full payment with interest occurred before tax demand was filed.

Case Number Lapin LO 23.4.1993 437
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Lapland reversed the lower court's order requiring buyers to pay stamp duty based on a higher value than the actual transaction price. The court found that the full amount, including 100% interest, had been paid before the tax authority filed a demand for payment. Consequently, the court ordered the entire stamp duty assessment to be refunded, ruling that the tax obligation was extinguished upon prior payment.

Legislator headnote

AI generated

Lääninverolain 81 §:n 1 momentti; Stamp duty must be paid before a demand for payment can be filed, and any tax assessed after such payment must be refunded.

Keywords

AI generated
stamp duty payment interest calculation tax demand filing refund obligation administrative court review tax liability extinguishment Lapland Administrative Court

Cited Legislation

AI generated
Lääninverolain 81 § 1 momentti
AI generated
admin_1990_northern-karelia-county__857
Stamp duty refund denied when transfer value differs from consideration due to statutory calculation rules.
admin_1994_northern-karelia-county__1045
Court allows stamp duty refund where prior collection agreement made collection unnecessary under tax law.
admin_1992_uusimaa-county__1599
Court dismisses request to add stamp duty for delayed tax payment due to procedural error.
admin_1993_hame-county__673
Stamp duty on invalidated seals in a debt collection case was allowed due to procedural error.
admin_2003_kuopio__649
Administrative court dismissed appeal on transfer tax payment order due to procedural defect and specific statute application.

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Full text

Lääninveroviraston leimaverolain 81 §:n 1 momentin mukaisesti

maksuunpanemat kauppakirjoista suoritettavat leimaverot

100 prosentin korotuksineen oli kokonaisuudessaan suoritettu

ennen lainhuudon hakemista. Käräjätuomarin leimaveron määräämistä

koskeva toimenpide, jolla ostajat oli velvoitettu suorittamaan

kauppakirjoista leimaveroa lääninveroviraston vahvistamaa

omaisuuden arvoa suuremman arvon perusteella, poistettiin

ja leimavero määrättiin kokonaisuudessaan palautetta-

vaksi.

LeimaveroL 81 §