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Helsingin HAO 17.01.2011 11/0049/4 AI generated

Administrative court dismissed vehicle tax refund claim as vehicle was removed from traffic and tax liability ceased.

Case Number Helsingin HAO 17.01.2011 11/0049/4
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 taxpayer's claim for a refund of vehicle tax and supplementary tax totaling 1,010 euros. The taxpayer argued for a refund after their vehicle was removed from traffic, while the tax authority maintained that the tax obligation had already ceased upon removal. The court ruled that since the vehicle was no longer in use, the tax liability ended, making the refund request inadmissible.

Legislator headnote

AI generated

Ajoneuvoverolain 5 § 2 mom; 47 § 2 mom; 47 a §; 62 § 1 mom; 66 § 1 mom: When a vehicle is removed from traffic, the obligation to pay vehicle tax ceases, and a subsequent claim for a refund of taxes already paid is not supported.

Keywords

AI generated
vehicle tax refund removal from traffic tax liability cessation administrative court ruling vehicle tax law

Cited Legislation

AI generated
Vehicle Tax Act (1281/2003) s. 5(2)
Vehicle Tax Act (1281/2003) s. 47(2)
Vehicle Tax Act (1281/2003) s. 47a
Vehicle Tax Act (1281/2003) s. 62(1)
Vehicle Tax Act (1281/2003) s. 66(1)
Vehicle Traffic Act (1090/2002) s. 96(1)(3)
AI generated
kho-precedent_2015_186
Supreme Administrative Court dismisses appeal; additional vehicle tax deemed criminal penalty violating ne bis in idem principle.
kho-precedent_2006_95
Court dismisses appeal; customs valuation based on private company estimates violates EU non-discrimination rules.
ECLI:FI:KHO:2023:36
Court dismissed car tax refund claim where 10 years passed between vehicle use start and export date.
kho-precedent_2016_153
Single tax penalty allowed for mixed omissions where intent to evade tax was absent.
appeal_1980_turku__2731
Court dismissed tax evasion charge for hiding a car to avoid paying 16,720 marks in taxes.

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Full text

A oli käyttänyt omistamaansa liikennekäytöstä poistettua ajoneuvoa liikenteessä 27.2.2010. A:lle oli määrätty ajoneuvoveroa ja lisäveroa ajoneuvoverolain mukaiset vähimmäismäärät.

A oli vaatinut ajoneuvoveron ja ajoneuvoveron lisäveron, yhteensä 1 010 euron, palauttamista.

Ajoneuvolaki (1090/2002) 96 § 1 mom 3 kohta (226/2009)

Ajoneuvoverolaki (1281/2003) 5 § 2 mom (235/2007), 47 § 2 mom (235/2007), 47 a § (235/2007), 62 § 1 mom (611/2005) ja 66 § 1 mom

Euroopan ihmisoikeussopimuksen 7. lisäpöytäkirjan 4 artikla 1 kohta