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Helsingin HAO 24.11.2005 05/1854/1 AI generated

Court reduced car tax assessment value from 15,140 to 13,100 euros and remanded case.

Case Number Helsingin HAO 24.11.2005 05/1854/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court reduced the assessed value of a 1994 Mercedes-Benz C 180 from 15,140 to 13,100 euros, thereby partially overturning the customs authority's tax decision. The appellant argued for the higher valuation, while the court determined the lower figure was more appropriate based on available data. Consequently, the court remanded the matter to the customs district for recalculation of taxes based on the new valuation.

Legislator headnote

AI generated

Autoverolaki 11 b § (266/2003); The Administrative Court may reduce the assessed value of a used imported vehicle if the original valuation is deemed excessive, requiring the customs authority to recalculate taxes based on the corrected value.

Keywords

AI generated
used vehicle import car tax assessment valuation reduction customs tax decision administrative review

Cited Legislation

AI generated
Autoverolaki 11 b § (266/2003)
Autoverolaki 11 b § (266/2003)

Cited Case Law

AI generated
KHO:n päätös 20.3.2007 taltionumero 669
KHO:n päätös 20.3.2007 taltionumero 669 : Valituslupahakemus hylätään
AI generated
admin_2005_helsinki__1851
Administrative court dismissed appeal against customs vehicle tax decision based on statutory valuation rules.
admin_2005_helsinki__1850
Administrative court dismissed vehicle tax appeal, ruling statistical valuation method legally sufficient despite procedural errors.
admin_1999_uusimaa-county__321
Court dismissed VAT on imported car based on domestic law and EU case law.
kho-precedent_2000_19
Supreme Administrative Court refers VAT on car tax to ECJ for non-discrimination interpretation under Treaty Art. 90.
admin_2006_helsinki__1203
Used car tax appeal dismissed; repair costs not deductible from general retail value for tax assessment.

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Full text

Valittaja haki muutosta tullin autoveropäätökseen 16.10.2003, jolla oli käytettynä maahantuodusta henkilöautosta kannettu autoveroa 3 936,40 euroa ja arvonlisäveroa 866 euroa, yhteensä 4 802,40 euroa. Kyseisen vuonna 1994 käyttöönotetun Mercedes-Benz C 180 4D sedan -henkilöauton verotusarvona oli pidetty 15 140 euroa.

Hallinto-oikeus katsoi, että valittajan ajoneuvon verotusarvona oli pidettävä 13 100 euroa, ja kumosi autoveropäätöksen verotusarvon vahvistamisen osalta ja palautti asian tullipiirille uudelleen käsiteltäväksi.

Autoverolaki 11 b § (266/2003)

KHO:n päätös 20.3.2007 taltionumero 669 : Valituslupahakemus hylätään