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Hämeen LO 5.9.1994 747/1 AI generated

Inheritance tax appeal rejected; court upheld lower authority's valuation of inherited property.

Case Number Hämeen LO 5.9.1994 747/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The applicant challenged the inheritance tax authority's valuation of inherited assets, requesting an increase in both the asset value and the resulting tax. The County Administrative Court reviewed the case and dismissed the appeal, maintaining the original determination. The court decided against the applicant because the submitted evidence failed to demonstrate that the lower authority's valuation was incorrect or legally flawed.

Legislator headnote

AI generated

PerVL 50 §; PerVL 71 §: The court must uphold the inheritance tax authority's valuation unless the applicant provides sufficient evidence proving the valuation is erroneous or contrary to law.

Keywords

AI generated
inheritance tax appeal asset valuation review County Administrative Court tax authority determination burden of proof standard

Cited Legislation

AI generated
PerVL 50 §
PerVL 71 §
AI generated
admin_1986_mikkeli-county__1052
Inheritance tax board's valuation of forest land was reduced to 1984 wealth tax basis value.
admin_1988_northern-karelia-county__420
Administrative court dismissed claim for special diet costs as not a municipal special obligation under social services law.
admin_1988_central-finland-county__192
Inheritance tax increased due to incomplete will, but reduced from 20% to 10% for partial fault.
admin_1988_uusimaa-county__1047
Court allows tax authority to use asset value for inheritance tax when company shares continue business.
admin_1995_uusimaa-county__1375
Administrative court allows appeal on land value despite prior appeal on inheritance tax due to distinct legal issues.

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Full text

Verovelvollinen vaatii perustevalituksin, että hänen perimänsä hyödykkeen arvoa korotetaan perintöverolautakunnan vahvistamasta määrästä ja että veroa korotetaan vastaavasti. Lääninoikeus tutki asian ja hylkäsi valituksen.

PerVL 50 §

PerVL 71 §

Andersson: Verotuslain kommentaari 3 p. s. 166