Legislator Case Law & Legislation
Vaasan HAO 30.12.2014 14/0523/1 AI generated

Administrative court dismissed overcharge claim as no error found in tax authority's calculation of the surcharge.

Case Number Vaasan HAO 30.12.2014 14/0523/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Administrative Court of Finland dismissed the applicant's claim for a refund of the overcharge surcharge. The applicant argued that the tax authority incorrectly calculated the surcharge based on the property's value, while the authority maintained the assessment was accurate according to the law. The court found no error in the authority's calculation and rejected the claim for a refund.

Legislator headnote

AI generated

Laki ylikuormamaksusta 4 §, 5 § ja 8 § 3 mom; Asetus ylikuormamaksusta 6 §: The tax authority's calculation of the overcharge surcharge is valid if based on correct statutory criteria and facts, and a claim for refund fails where no legal error is demonstrated.

Keywords

AI generated
overcharge surcharge tax authority calculation administrative review refund claim property value assessment

Cited Legislation

AI generated
Laki ylikuormamaksusta 4 §
Laki ylikuormamaksusta 4 §, 5 § ja 8 § 3 mom
Laki ylikuormamaksusta 5 §
Laki ylikuormamaksusta 8 § 3 mom
Asetus ylikuormamaksusta 6 §
Asetus ylikuormamaksusta 6 §
AI generated

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Full text

Asia on ratkaistu hallinto-oikeuden koko jaoston istunnossa. Asiassa on äänestetty.

Laki ylikuormamaksusta 4 §, 5 § ja 8 § 3 mom

Asetus ylikuormamaksusta 6 §