Helsingin HAO 06.05.2011 11/0488/6
AI generated
Administrative court dismissed tax refund claim for transfer tax interest due to procedural error.
Finland (FI)
Legislator summary
AI generatedThe Administrative Court of Finland dismissed X Oyj's request to recover transfer tax and interest paid. The company argued for a refund based on specific statutory provisions, but the court found the claim procedurally flawed. Consequently, the decision was upheld without modification.
Legislator headnote
AI generatedVarainsiirtoverolaki 15 § 1 mom; 17 § 1 mom: A taxpayer's right to a refund of transfer tax and interest is contingent upon strict adherence to procedural requirements and substantive conditions laid out in the Transfer Tax Act.
Keywords
AI generated
transfer tax refund
interest calculation
administrative procedure
tax liability
X Oyj claim
procedural error
court dismissal
Cited Legislation
AI generatedVarainsiirtoverolaki 15 § 1 mom
Varainsiirtoverolaki 15 § 1 mom ja 17 § 1 mom
Varainsiirtoverolaki 17 § 1 mom
Related Decisions
AI generatedkho-precedent_2002_45
Supreme Administrative Court dismissed transfer tax claim for pre-1997 land transfers upon 1998 land seizure request.
kho-precedent_2017_39
Supreme Administrative Court ruled transfer tax not due for employee option grants or new share exercises, but due for existing share transfers.
kho-precedent_2008_15
Supreme Administrative Court dismisses transfer tax appeal; EU Court rules tax applies to share swaps for capital increase.
kho-precedent_2001_63
Finnish Supreme Administrative Court ruled MBA costs are business expenses, not salary, exempting employer from advance tax withholding.
ECLI:FI:KHO:2020:127
Finnish court rules transfer tax paid by company for dividend is partially taxable income for shareholder.
Full text
X Oyj:llä oli siten oikeus saada takaisin suorittamansa varainsiirtovero säädettyine korkoineen.
Äänestys 2 - 1.
Varainsiirtoverolaki 15 § 1 mom ja 17 § 1 mom
KHO:n päätös 25.6.2013 taltionumero 2134: Päätöstä ei muuteta