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Turun HAO 5.9.2007 07/0602/3 AI generated

Administrative court dismissed appeal due to judge's bias from having presented the original tax payment decision.

Case Number Turun HAO 5.9.2007 07/0602/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland dismissed the appeal because the same official who presented the original tax payment decision acted as the sole decision-maker in the review process. The court found this procedurally flawed as the official could not impartially assess the legality of a decision they had previously advocated for. Consequently, the review decision was annulled due to the established conflict of interest and lack of impartiality.

Legislator headnote

AI generated

Hallintolaki 27 § 1 mom; Hallintolaki 28 § 1 mom 7 kohta: A decision-maker who previously presented a specific administrative decision to another official lacks the requisite impartiality to independently review that decision's legality in a subsequent appeal.

Keywords

AI generated
administrative appeal impartiality requirement conflict of interest procedural fairness tax payment decision review annulment judicial bias

Cited Legislation

AI generated
Hallintolaki 27 § 1 mom
Hallintolaki 28 § 1 mom 7 kohta
Hallintolaki 28 § 1 mom 7 kohta

Cited Case Law

AI generated
KHO:n päätös 30.4.2008 taltionumero 989
KHO:n päätös 30.4.2008 taltionumero 989.
AI generated
kho-precedent_2008_32
Court dismisses appeal when same official handles both original tax decision and subsequent correction under specific statute.
admin_2011_vaasa__168
Church council decision dismissed because a council member acting as a job seeker's recommender was legally disqualified from voting.
admin_1996_kuopio-county__18
Tax authority agent barred from hearing tax reduction case due to prior role in stamp duty collection.
ECLI:FI:KHO:2019:8
Supreme Administrative Court dismisses appeal; child contact restriction conditions lack statutory basis in Child Protection Act.
admin_2010_vaasa__530
Administrative court dismissed appeal; lack of reasons for election not fatal to election decision under administrative procedure law.

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Full text

Oikaisupäätöksen oli tehnyt ilman esittelyä sama virkamies, joka oli esitellyt maksuunpanopäätöksen.

Hallinto-oikeus ei pitänyt uskottavana, että virkamies voisi oikaisumenettelyssä ainoana päätöksentekijänä puolueettomasti tarkastella sen päätöksen oikeellisuutta, jonka hän on aikaisemmin esitellyt toiselle virkamiehelle. Oikaisupäätös kumottiin virkamiehen esteellisyyden takia.

Hallintolaki 27 § 1 mom

Hallintolaki 28 § 1 mom 7 kohta

Vahvennettu istunto.

KHO:n päätös 30.4.2008 taltionumero 989. KHO kumosi hallinto-oikeuden päätöksen ja hyväksyi veroasiamiehen hallinto-oikeuden päätöksestä tekemän valituksen. Vuosikirjaratkaisu KHO 2008:32.