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Uudenmaan LO 8.2.1994 261/3 AI generated

Inheritance tax increase allowed because inheritance deed submitted late after decedent's death.

Case Number Uudenmaan LO 8.2.1994 261/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the county court's decision to increase inheritance tax due to the late submission of the inheritance deed. The decedent died in April 1991, but the inheritance deed was only submitted to the tax board in September, exceeding the three-month statutory deadline. The court ruled that the procedural delay justified the tax authority's right to impose an increase on the tax liability.

Legislator headnote

AI generated

PerVL 33 § 1 mom; PerVL 39 a § 1 mom 1 kohta; PK 20 luku 1 §: If an inheritance deed is submitted to the inheritance tax board after the statutory period following the decedent's death, the tax authority may determine an increase in the inheritance tax.

Keywords

AI generated
inheritance tax increase statutory time limit inheritance deed submission administrative procedure tax liability adjustment

Cited Legislation

AI generated
PerVL 33 § 1 mom
PerVL 39 a § 1 mom 1 kohta
PerVL 39 a § 1 mom 1 kohta
PK 20 luku 1 §
AI generated
admin_1988_central-finland-county__192
Inheritance tax increased due to incomplete will, but reduced from 20% to 10% for partial fault.
admin_1992_hame-county__1133
Inheritance tax collection barred by ten-year statute of limitations despite administrative reorganization measures.
appeal_1983_helsinki__1119
Failure to complete estate inventory within time limits is not punishable if completed later.
admin_1994_northern-karelia-county__785
Widow's will converted to management will; inheritance tax revoked as she never acquired ownership rights.
admin_1986_mikkeli-county__400
Court allows late payment penalties on tax reduced by administrative court before due date.

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Full text

Perinnönjättäjä oli kuollut 5.4.1991. Perunkirjoitus oli

toimitettu 6.9.1991, eli myöhemmin kuin perintökaaren 20 luvun

1 §:ssä säädetyssä kolmen kuukauden määräajassa kuolemantapauksesta.

Perukirja oli toimitettu perintöverolautakunnalle

27.9.1991, eli kuukauden kuluessa perunkirjoituksesta.

Lääninoikeus katsoi, että perukirjaa ei ollut annettu

perintöverolautakunnalle oikeassa ajassa ja että perintöverolautakunnalla

oli ollut oikeus veronkorotuksen määräämiseen.

Äänestys 2-1. Esittelijän eriävä mielipide.

PerVL 33 § 1 mom

PerVL 39 a § 1 mom 1 kohta

PK 20 luku 1 §