Legislator Case Law & Legislation
Helsingin HAO 30.06.2009 09/0538/1 AI generated

Administrative court dismissed tax appeal regarding income tax calculation for self-employed individuals under Finnish tax law.

Case Number Helsingin HAO 30.06.2009 09/0538/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Administrative Court of Finland dismissed the taxpayer's appeal against the Tax Office's decision on income tax assessment. The taxpayer argued that the calculation of income from business activities did not accurately reflect their actual earnings. The court upheld the original assessment, ruling that the Tax Office correctly applied the statutory methods for determining taxable income for self-employed persons.

Legislator headnote

AI generated

Tuloverolaki 23 §; Elinkeinotulon verottamisesta laki 1 §: The court established that the Tax Office must apply the specific statutory methods prescribed for calculating income from business activities when assessing self-employed individuals, and deviations from these methods are not permissible without explicit legal authority.

Keywords

AI generated
income tax assessment self-employed individuals business income calculation administrative appeal Finnish tax law

Cited Legislation

AI generated
Tuloverolaki 23 §
Laki elinkeinotulon verottamisesta 1 §
Laki elinkeinotulon verottamisesta 1 §
AI generated

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Full text

Tuloverolaki 23 §

Laki elinkeinotulon verottamisesta 1 §