Legislator Case Law & Legislation
Helsingin HAO 18.11.2009 09/1127/1 AI generated

Income tax appeal dismissed; court upheld tax assessment based on statutory income calculation rules.

Case Number Helsingin HAO 18.11.2009 09/1127/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal against the tax authority's assessment of income tax for the year 2008. The taxpayer argued that the calculated income did not reflect their actual financial situation, while the tax authority maintained the assessment was correct under the Income Tax Act. The court rejected the appeal because the tax authority properly applied the statutory rules for determining taxable income without error.

Legislator headnote

AI generated

Tuloverolaki 48 § 1 ja 2 mom: The court must strictly apply the statutory provisions for calculating taxable income; deviations from these rules require clear justification and cannot be assumed by the taxpayer.

Keywords

AI generated
Income Tax Act Taxable Income Calculation Administrative Appeal Tax Assessment Statutory Compliance

Cited Legislation

AI generated
Tuloverolaki 48 § 1 ja 2 mom
Tuloverolaki 48 § 1 ja 2 mom

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Tuloverolaki 48 § 1 ja 2 mom