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Vaasan LO 7.7.1995 371/I AI generated

Advance tax information denied for donation due to missing forest plans affecting land value assessment.

Case Number Vaasan LO 7.7.1995 371/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Vaasa dismissed the applicant's request for advance tax information regarding a land donation. The applicant failed to submit the specific forest plans requested by the tax office, which were essential for determining the land's value. Consequently, the court ruled that the necessary information for a valid tax assessment was absent, leading to the denial of the advance ruling.

Legislator headnote

AI generated

PerVL 21 a §; PerVL 32 §: Advance tax information for a donation cannot be granted if the tax office cannot obtain sufficient data, such as required forest plans, to determine the property's value.

Keywords

AI generated
advance tax information land donation forest management plans property value assessment administrative court ruling

Cited Legislation

AI generated
PerVL 21 a §
PerVL 32 §
AI generated
kho-precedent_2006_37
Supreme Administrative Court dismissed appeal against Forestry Centre's refusal of pre-information due to non-compliant habitat protection measures.
admin_1991_kuopio-county__110
Advance tax information binding within one year; late claim admissible if submitted before final tax decision.
admin_1989_hame-county__4
Precedent binding only if tax law unchanged; new law overrides prior advisory decision without transition rules.
kho-precedent_2016_124
General plan failed to guide detailed plan due to significant deviation in building rights location and quality.
kho-precedent_2013_17
Forestry plan on designated area requires separate landscape work permit under construction act.

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Full text

Asiassa oli kysymys siitä, oliko lahjaverotusta koskeva

ennakkotieto annettava, kun hakija oli jättänyt toimittamatta

verotoimistolle sen pyytämät laadituiksi tiedetyt

metsäsuunnitelmat aiotun kaupan kohteina olevista

tiloista.

Ennakkotiedon hakijan hallussa olevia metsäsuunnitelmia,

joilla oli olennainen merkitys luovutuksen kohteena olevien

tilojen metsämaan arvoa vahvistettaessa, ei ollut

pyydettäessäkään esitetty verotoimistolle. Lääninoikeus

katsoi, ettei lahjaverotusta koskevaa ennakkotietoa voitu

antaa riittävän selvityksen tilojen arvosta puuttuessa.

PerVL 21 a §

PerVL 32 §