Legislator Case Law & Legislation
Keski-Suomen LO 17.9.1999 445 AI generated

Administrative court dismissed tax adjustment committee member's ineligibility claim due to lack of statutory grounds.

Case Number Keski-Suomen LO 17.9.1999 445
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Administrative Court of Central Finland dismissed the tax adjustment committee's decision to exclude its auditor member from a tax review. The committee argued the auditor was biased, but the court found no statutory basis for such exclusion under the relevant administrative procedure rules. Consequently, the decision was overturned and the case remitted for reconsideration by the committee.

Legislator headnote

AI generated

VerohallintoA 14 § 2 mom; HallintomenettelyL 10 § 1 mom 4 kohta: A tax adjustment committee member's exclusion is only permissible if explicitly mandated by law, not merely on grounds of perceived bias.

Keywords

AI generated
tax adjustment committee member eligibility administrative procedure law bias exclusion statutory mandate remittal for reconsideration tax review process

Cited Legislation

AI generated
VerohallintoA 14 § 2 mom
VerohallintoA 14 § 2 mom
HallintomenettelyL 10 § 1 mom 4 kohta
HallintomenettelyL 10 § 1 mom 4 kohta
AI generated

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Pankin tilintarkastaja oli esteellinen toimimaan verotuksen oikaisulautakunnan jäsenenä pankin oikaisuvaatimusta käsiteltäessä. Oikaisulautakunnan päätös kumottiin ja asia palautettiin lautakunnalle uudelleen käsiteltäväksi.

VerohallintoA 14 § 2 mom

HallintomenettelyL 10 § 1 mom 4 kohta