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Uudenmaan LO 7.2.1997 95/5 AI generated

Administrative court dismissed tax collection order as the loan tax law was repealed before enforcement.

Case Number Uudenmaan LO 7.2.1997 95/5
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the tax authority's order to collect loan tax, surcharge, and interest from a company. The authority had enforced these amounts under the Loan Tax Act, but that Act was repealed on January 1, 1996, without provisions for collecting arrears from before the repeal date. Consequently, the court found the tax authority lacked a legal basis to enforce the collection after February 8, 1996.

Legislator headnote

AI generated

Loan Tax Act; Loan Tax Act Abolition Act: The repeal of a tax law without transitional provisions for arrears collection renders the tax authority unable to enforce collection orders issued after the repeal date.

Keywords

AI generated
loan tax collection tax law repeal enforcement authority transitional provisions administrative court tax surcharge legal basis

Cited Legislation

AI generated
Loan Tax Act sections 16, 17, and 19
Loan Tax Act Abolition Act
Tax Collection Act section 8

Cited Case Law

AI generated
KHO decision A:26.9.1997 T:2375
AI generated
kho-precedent_1997_95
Supreme Administrative Court allows tax authority to collect loan tax even after law repeal if tax was due before repeal.
admin_1997_mikkeli-county__515
Court allows tax refund for arrears when inheritance tax law overrides collection law on installment payments.
kho-precedent_2002_44
Supreme Administrative Court dismisses appeal regarding statute of limitations for stamp duty on land acquisition before land reform law.
admin_1987_uusimaa-county__595
Administrative court dismissed liability marking for social security payments as it applies only to tax advance payments.
admin_1990_turku-and-pori-county__20
Court allows tax refund offset when company continues business after partner swap, not a dissolution.

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Full text

Lääninverovirasto oli maksuunpannut luottoverolain 16, 17

ja 19 §:n nojalla yhtiölle 8.2.1996 luottoveroa, veronlisäystä

luottoverolle ja korotusta luottoveron määrälle vuonna

1991 tapahtuneen luottoveron suorittamisen laiminlyönnin

johdosta.

Luottoverolaki on kumottu 1.1.1996 voimaantulleella lailla

luottoverolain kumoamisesta (1205/95). Tässä laissa ei ole

säännöksiä ennen lain voimaantuloa laiminlyödyn luottoveron

maksuunpanosta. Näin ollen lääninverovirastolla ei ole ollut

lainmukaista perustetta maksuunpanna yhtiön suoritettavaksi

luottoveroa, veronlisäystä luottoverolle tai korotusta

luottoveron määrälle enää 8.2.1996.

Lääninoikeus tutki valituksen verojen ja maksujen perimisestä

ulosottotoimin annetun lain 8 §:n mukaisena perustevalituksena.

L luottoverolain kumoamisesta 1 §

L luottoverolain kumoamisesta 2 §

VeroUL 8 §

KHO:n päätös A:26.9.1997 T:2375 : Muutettu. Päätös on

tallennettu oikeustapausrekisteriin (FKHO).