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Keski-Suomen LO 7.4.1995 254 AI generated

Administrative court dismissed late tax appeal due to expired statutory limitation period under tax code.

Case Number Keski-Suomen LO 7.4.1995 254
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal against a late supplementary tax assessment for the year 1987. The taxpayer argued that the Tax Appeals Board failed to examine the claim because the submission was late, but the court noted the statutory appeal period under Section 92a of the Tax Act had expired on December 31, 1993. Consequently, the court ruled that the appeal was inadmissible as it was filed outside the legally prescribed time limit.

Legislator headnote

AI generated

Verotuslaki 92a §; Verotuslaki 96 §: An appeal filed after the expiration of the statutory limitation period is inadmissible and must be dismissed regardless of the merits of the underlying claim.

Keywords

AI generated
statutory limitation period tax appeal admissibility supplementary tax assessment expired appeal time administrative court jurisdiction

Cited Legislation

AI generated
Section 8 of the Tax Appeals Act
Section 92a of the Tax Act
Section 96 of the Tax Act
AI generated
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Administrative court dismissed appeal as filed late due to statutory time limit rules.
admin_1993_central-finland-county__628
Administrative court dismissed tax appeal as premature because filed before tax assessment deadline.
admin_1987_kuopio-county__354
Administrative court allows appeal filed before new tax law to remain valid despite new law's procedural changes.
admin_1991_kuopio-county__434
Administrative court dismissed appeal for late filing due to statutory time limit expiration.
admin_1987_kuopio-county__358
Court orders reconsideration of business income deductions for private car use under ElinkVL 51 § 3.

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Full text

Lääninoikeus tutki VeroUL 8 §:n mukaisena perustevalituksena A:n 7.4.1994 lääninoikeuteen saapuneen valituksen, joka koski 2.9.1993 toimitettua jälkiverotusta vuodelta 1987. VerotusL 92a §:n mukainen muutoksenhakuaika oli päättynyt 31.12.1993. Verotuksen oikaisulautakunta oli jättänyt jälkiverotukseen kohdistuvan oikaisuvaatimuksen myöhään tehtynä tutkimatta.

Lääninoikeus hylkäsi oikaisulautakunnan päätöksestä tehdyn valituksen. Päätökseen liitettiin VerotusL 96 §:n mukainen valitusosoitus.

VeroUL 8 § 1 mom

VerotusL 92a §