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Helsingin HAO 14.03.2016 16/0238/6 AI generated

Administrative court dismissed appeal against property tax assessment based on permanent residence building rate.

Case Number Helsingin HAO 14.03.2016 16/0238/6
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding the property tax assessment for a parking lot. The Tax Office applied the higher rate for permanent residence buildings, while the Taxpayer argued for the general rate. The court upheld the original decision by confirming that the specific statutory provisions for permanent residence buildings correctly applied to the property in question.

Legislator headnote

AI generated

Kiinteistöverolaki 11 § 1 ja 3; 12 § 1, 2 ja 4: The court established that property tax assessments must strictly adhere to the specific rate categories defined by the building's permanent residence status, rejecting arguments for alternative general rates when statutory definitions are clear.

Keywords

AI generated
property tax assessment permanent residence buildings taxpayer appeal administrative court review statutory rate application

Cited Legislation

AI generated
Kiinteistöverolaki 11 § 1 ja 3 (969/2009)
Kiinteistöverolaki 11 § 1 ja 3 (969/2009) mom, 12 § 1 (969/2009), 2 ja 4 mom
Kiinteistöverolaki 12 § 1 (969/2009)
Kiinteistöverolaki 12 § 2 (969/2009)
Kiinteistöverolaki 12 § 4 mom (969/2009)

Cited Case Law

AI generated
KHO 1429/17
KHO 1429/17 28.3.2017. Päätöksen lopputulosta ei muuteta.
AI generated
admin_2006_hameenlinna__384
Tax court allows tax authority to include tenant-owned building in tax-exempt property usage calculation.
admin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.
ECLI:FI:KHO:2019:95
Supreme Administrative Court orders tax authority to pay client's litigation costs due to unreasonable burden from prior precedent.
admin_2021_hameenlinna__502
Tax court allows deduction of insurance excess over destroyed building cost for capital gains calculation.
admin_2004_turku__255
Administrative court dismissed appeal; property tax value increase based on building type change is valid even if exceeding 30% limit.

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Full text

Verohallinto oli kiinteistöverotusta toimittaessaan määrännyt A:lle kiinteistöveron pysäköintihallista vakituisten asuinrakennusten veroprosentin mukaan. Verotuksen oikaisulautakunta oli hylännyt veronsaajien oikeudenvalvontayksikön oikaisuvaatimuksen, jossa oli vaadittu pysäköintihallin kiinteistöveron määräämistä yleisen kiinteistöveroprosentin perusteella.

Verovuosi 2012.

Vrt. KHO:2009:26

Kiinteistöverolaki 11 § 1 ja 3 (969/2009) mom, 12 § 1 (969/2009), 2 ja 4 mom

Asian ovat ratkaisseet hallinto-oikeuden jäsenet Eija Rosendahl, Mika Hämäläinen (t) ja Juha Alhonnoro.

Asian esittelijä Mikko Nieminen.

KHO 1429/17 28.3.2017. Päätöksen lopputulosta ei muuteta.