Legislator Case Law & Legislation
Helsingin HAO 18.8.2006 06/1101/1 AI generated

Administrative court dismissed customs officer's appeal regarding tax assessment under Vehicle Tax Act and EU law.

Case Number Helsingin HAO 18.8.2006 06/1101/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Administrative Court of Finland dismissed the customs officer's appeal against a tax assessment decision. The officer argued that the vehicle tax calculation violated EU free movement principles, while the tax authority maintained the assessment was lawful under domestic law. The court rejected the EU law argument, holding that the domestic tax provisions did not contravene the cited Treaty articles.

Legislator headnote

AI generated

Autoverolaki 11 § 3 ja 4 mom; EY 90 artikla: The customs officer's claim that a vehicle tax assessment violates EU free movement rules is inadmissible when the assessment complies with domestic statutory requirements.

Keywords

AI generated
Vehicle Tax Act customs officer appeal EU free movement tax assessment legality administrative court review

Cited Legislation

AI generated
Autoverolaki 11 § 3 ja 4 mom (1482/1994)
Autoverolaki 11 § 3 ja 4 mom (1482/1994)
Euroopan yhteisön perustamissopimuksen EY 90 artikla
Euroopan yhteisön perustamissopimuksen EY 90 artikla

Cited Case Law

AI generated
C-68/96, Grundig Italiana SpA v Ministero delle Finanze
KHO:n päätös 19.3.2002 taltionumero 605
KHO:n päätös 19.3.2002 taltionumero 605
KHO:n päätös 9.5.2007 taltionumero 1235
KHO:n päätös 9.5.2007 taltionumero 1235: Tulliasiamiehen valituslupahakemus hylätään
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Full text

Autoverolaki 11 § 3 ja 4 mom (1482/1994)

Euroopan yhteisön perustamissopimuksen EY 90 artikla

Euroopan yhteisöjen tuomioistuimen tuomio 17.6.1998 asiassa C-68/96, Grundig Italiana SpA vastaan Ministero delle Finanze (Kok. 1998, s. I-3775)

Vrt. KHO:n päätös 19.3.2002 taltionumero 605

KHO:n päätös 9.5.2007 taltionumero 1235: Tulliasiamiehen valituslupahakemus hylätään