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Helsingin HAO 1.2.2006 06/0161/1 AI generated

Administrative court dismissed late payment interest claim because the tax assessment was revoked and thus not yet due.

Case Number Helsingin HAO 1.2.2006 06/0161/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding late payment interest on a car tax assessment. The Tax Office had re-assessed the tax in 2004 after a lower court revoked the original 1997 assessment, yet the Tax Office still claimed interest for the period between the revocation and the new assessment. The court ruled that interest could only accrue on a tax debt that was legally established and due, which was not the case during the interim period when the original assessment had been voided.

Legislator headnote

AI generated

Laki veronlisäyksestä ja viivekorosta 4 §; Late payment interest may only be claimed on a tax debt that has been legally established and is due, meaning it cannot accrue during a period when a prior assessment has been revoked and the new assessment has not yet been finalized.

Keywords

AI generated
late payment interest tax assessment revocation tax debt due administrative appeal car tax liability

Cited Legislation

AI generated
Laki veronlisäyksestä ja viivekorosta 4 §
Laki veronlisäyksestä ja viivekorosta 4 §

Cited Case Law

AI generated
KHO:n päätös 7.11.2007 taltionumero 2851
KHO:n päätös 7.11.2007 taltionumero 2851: Valituslupahakemus hylätään
AI generated
admin_2012_helsinki__1584
Administrative court quiesced VAT penalty decision due to insufficient reasoning and temporal validity issues.
admin_2002_helsinki__1107
Administrative court dismissed customs district's appeal, ruling final tax reduction decision precluded new late fee calculations.
admin_2012_vaasa__2471
Administrative court upheld tax assessment after overturning a prior decision that reduced taxable income due to new information.
kho-precedent_2014_90
Supreme Administrative Court allows tax surcharge removal under administrative procedure law due to procedural delay not caused by the taxpayer.
ECLI:FI:KHO:2024:17
Supreme Administrative Court dismisses review request where applicant's inaction outweighs procedural errors in tax case.

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Full text

A oli valittanut tullin 3.9.1997 toimittamasta autoverotuksesta. Hän ei ollut maksanut maksuunpantua autoveroa. Uudenmaan lääninoikeus antoi 28.5.1999 asiassa osittaisen asiaratkaisun, mutta kumosi verotuksen ja palautti asian tullille uudelleen käsiteltäväksi veron määrää koskevalta osalta. Tulli toimitti verotuksen uudelleen 26.3.2004. Maksuunpantu veron määrä oli pienempi kuin ensiverotuksessa vuonna 1997. Sen eräpäivä oli 25.4.2004. Tulli määräsi verolle suoritettavaksi viivekorkoa ajalta 14.9.1997-25.4.2004. A valitti uudelleen toimitetusta verotuksesta hallinto-oikeudelle.

Hallinto-oikeus poisti viivekoron ajalta 28.5.1999-25.4.2004, koska tullin aikaisempi autoverotuspäätös oli kumottu lääninoikeuden päätöksellä eikä tuolla ajalla siten ollut maksettavaksi erääntynyttä maksamatonta veroa, jolle olisi voitu laskea viivekorkoa.

Laki veronlisäyksestä ja viivekorosta 4 §

KHO:n päätös 7.11.2007 taltionumero 2851: Valituslupahakemus hylätään