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Helsingin HAO 24.11.2005 05/1851/1 AI generated

Administrative court dismissed appeal against customs vehicle tax decision based on statutory valuation rules.

Case Number Helsingin HAO 24.11.2005 05/1851/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court rejected the applicant's appeal against a customs vehicle tax assessment totaling over 11,000 euros for a 2000 Mercedes-Benz. The applicant argued the tax authority's valuation method was incorrect, but the court found no error in applying the statutory 28% tax portion to the assessed value. Consequently, the decision was upheld because the tax authority correctly followed the legal framework for calculating vehicle taxes.

Legislator headnote

AI generated

Autoverolaki 11 b § (266/2003); The court must apply the statutory valuation rules and tax percentage when reviewing vehicle tax assessments, dismissing appeals that fail to demonstrate a legal error in the calculation.

Keywords

AI generated
vehicle tax assessment customs valuation rules administrative appeal review statutory tax percentage Mercedes-Benz C 220

Cited Legislation

AI generated
Autoverolaki 11 b § (266/2003)
Autoverolaki 11 b § (266/2003)
AI generated
admin_2005_helsinki__1854
Court reduced car tax assessment value from 15,140 to 13,100 euros and remanded case.
admin_2005_helsinki__1850
Administrative court dismissed vehicle tax appeal, ruling statistical valuation method legally sufficient despite procedural errors.
admin_2005_helsinki__1852
Court reduced car tax valuation from 47,317 to 39,000 euros based on actual sale price and repairs.
kho-precedent_2002_85
Supreme Administrative Court allows VAT on imported car but requires non-discriminatory calculation based on domestic used car value.
kho-precedent_2000_19
Supreme Administrative Court refers VAT on car tax to ECJ for non-discrimination interpretation under Treaty Art. 90.

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Full text

Valittaja haki muutosta tullin autoveropäätökseen 24.9.2003, jolla oli käytettynä maahantuodusta henkilöautosta kannettu autoveroa 9 399,60 euroa ja arvonlisäveroa 2067,91 euroa, yhteensä 11 467,51 euroa. Kyseisen vuonna 2000 käyttöönotetun Mercedes-Benz C 220 T CDI 5d -henkilöauton verotusarvona oli pidetty 33 570 euroa ja vero-osuutena 28 prosenttia.

Hallinto-oikeus hylkäsi valituksen.

Autoverolaki 11 b § (266/2003)