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Turun HAO 27.3.2001 01/0118/3 AI generated

Tax court limits penalty to 5,000 marks for late correction under Tax Procedure Act Section 32.

Case Number Turun HAO 27.3.2001 01/0118/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Turku reduced the tax penalty from 10,000 to 3,000 marks for a taxpayer who failed to correct an under-declaration but later provided missing income data. The taxpayer had initially claimed zero income but subsequently disclosed 104,490 marks in salary earnings upon inquiry. The court ruled that while the taxpayer breached their reporting duty, the maximum statutory penalty under Section 32(2) of the Tax Procedure Act was 5,000 marks, which was the cap applied despite the actual loss being higher.

Legislator headnote

AI generated

Tax Procedure Act Section 32(2); The Administrative Court held that a tax penalty for failing to correct an under-declaration is capped at the statutory maximum of 5,000 marks even if the actual tax loss exceeds this amount, provided the taxpayer eventually fulfills the correction obligation.

Keywords

AI generated
Tax Procedure Act Section 32 penalty under-declaration correction statutory maximum cap late reporting duty Administrative Court tax liability adjustment

Cited Legislation

AI generated
Tax Procedure Act Section 32(2)
Tax Procedure Act Section 7(1)
Tax Procedure Act Section 7(4)
Tax Procedure Act Section 10(1)
Tax Procedure Act Section 10(3)

Cited Case Law

AI generated
VeroHP 1117/96 Section 13(1)
VeroHP 1117/96 Section 13(2)
AI generated
kho-precedent_2016_153
Single tax penalty allowed for mixed omissions where intent to evade tax was absent.
admin_2002_vaasa__11
Administrative Court allows tax adjustment for unreported foreign pension income under tax procedure law.
admin_1986_hame-county__914
Administrative court dismisses tax adjustment claim where construction worker omitted annual leave pay due to valid collective agreement reasons.
admin_1990_kuopio-county__59
Late tax declaration justified by spouse's farming activity; penalty removed due to valid reason.
admin_2014_helsinki__1192
Tax penalty reduced from full amount to 800 euros for late but timely reported rental income.

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Full text

Oikeuskysymyksenä asiassa oli, määrätäänkö puutteellisen

veroehdotuksen korjaamatta jättäneelle, mutta tiedustelun

jälkeen puuttuvat tiedot antaneelle verovelvolliselle veronkorotus

verotusmenettelylain 32 §:n 2 vai 3 momentin nojalla.

Verotusmenettelyn piiriin kuulunut verovelvollinen ei ollut

korjannut ja palauttanut veroehdotusta, jonka mukaan hänellä

ei ollut ollut lainkaan tuloja. Saatuaan tiedustelun elantomenojensa

rahoittamisesta hän oli vastannut ja ilmoittanut

samansa 104 490 markan palkkatulot.

Oikaisulautakunnan poistettua verovelvolliselle määrätyn

veronkorotuksen veroasiamies vaati 10 000 markan suuruisen

veronkorotuksen määräämistä.

Hallinto-oikeus katsoi, että verovelvollinen oli tosin laiminlyönyt

ilmoitusvelvollisuutensa mutta täyttänyt sen kehotuksen

saatuaan. Hänelle voitiin siten määrätä enintään verotusmenettelylain

32 §:n 2 momentissa säädetty 5 000 markan

suuruinen veronkorotus. Veronkorotuksen suuruudeksi

vahvistettiin 3 000 markkaa.

Verovuosi 1998

Äänestys veronkorotuksen määrästä

L verotusmenettelystä 7 § 1 mom

L verotusmenettelystä 7 § 4 mom

L verotusmenettelystä 10 § 1 mom

L verotusmenettelystä 10 § 3 mom

L verotusmenettelystä 32 § 2 mom

VeroHP 1117/96 13 § 1 mom veroilmoituksesta (1149/98)

VeroHP 1117/96 13 § 2 mom veroilmoituksesta (1310/97)