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Uudenmaan LO 14.9.1993 947/2 AI generated

Administrative court dismissed appeal as filed late due to statutory time limit rules.

Case Number Uudenmaan LO 14.9.1993 947/2
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa dismissed the plaintiff's appeal against a municipal tax exemption decision because it was filed after the statutory deadline. The plaintiff argued for a change based on the Taxation Act, but the court determined the appeal must have been lodged within 30 days of the decision's public notice. Consequently, the court ruled that the appeal was inadmissible as it exceeded the time limit prescribed by the Municipal Act.

Legislator headnote

AI generated

Verotuslain 125 § 6 momentti; Kunnallislain 139 § 2 momentti ja 142 § 2 momentti: The appeal period for a decision on tax exemption is calculated from the date the decision is made generally available, and an appeal filed after this period is inadmissible.

Keywords

AI generated
tax exemption appeal statutory time limit municipal law procedure inadmissible appeal public notice date

Cited Legislation

AI generated
VerotusL 125 § 6 mom
KunL 139 § 2 mom
KunL 142 §

Cited Case Law

AI generated
HLO T:398/1 A:7.5.1992
Vrt. HLO T:398/1 A:7.5.1992
AI generated
admin_1992_hame-county__398
Administrative court dismissed appeal because city council failed to notify decision to applicant as required by law.
admin_1992_kuopio-county__182
Administrative court dismisses appeal for failure to attach required decision to appeal document.
admin_1995_central-finland-county__254
Administrative court dismissed late tax appeal due to expired statutory limitation period under tax code.
admin_1992_central-finland-county__1201
Administrative court dismissed appeal regarding school board salary adjustment as it required labor law review, not municipal law.
admin_1985_central-finland-county__261
Administrative court dismissed appeal for late filing; plaintiff submitted original decision late and completed appeal after deadline expired.

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Full text

Kaupunginhallitus oli hylännyt P:n hakemuksen kunnallisverosta

vapauttamisesta. Kun otettiin huomioon verotuslain

125 §:n 6 momentin sisältö, P oli saanut hakea päätökseen

muutosta vain kunnallislain 139 §:n 2 momentissa mainitulla

perusteella. Näin ollen kunnallislain 142 §:n 2 momentin

mukaan valitusaika luettiin siitä, kun päätös oli säädetyllä

tavalla asetettu yleisesti nähtäväksi. Kun 12.5.

1993 yleisesti nähtäväksi asetetusta päätöksestä lääninoikeudessa

17.6.1993 vireille tullut valitus oli siten

tehty säädetyn ja annetun valitusosoituksen mukaisen 30

päivän valitusajan jälkeen, lääninoikeus ei tutkinut valitusta.

VerotusL 125 § 6 mom

KunL 139 § 2 mom

KunL 142 §

Vrt. HLO T:398/1 A:7.5.1992