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KHO:1997:100 AI generated

Tax authority barred from correcting 1990 dividend impact on 1991 tax surplus after 1994 decision.

Case Number KHO:1997:100
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's request to correct a tax assessment for 1991 regarding an unaccounted 1990 dividend. The tax office had already issued a refund in 1994 for losses caused by the dividend, arguing the 1991 assessment was final. The court held that the tax authority lacked the power to alter the 1991 surplus calculation retroactively once the 1994 refund decision was made.

Legislator headnote

AI generated

Verotuslaki 82 §; The tax authority is prohibited from issuing a correction decision regarding a tax year after the expiration of the limitation period for that year, even if the correction affects a subsequent year's tax calculation.

Keywords

AI generated
tax limitation period correction decision tax surplus dividend distribution retroactive adjustment tax authority power assessment year

Cited Legislation

AI generated
Verotuslaki 82 §

Cited Case Law

AI generated
KHO:1995-B-534
AI generated
admin_2002_hameenlinna__209
Administrative court dismissed appeal; inheritance tax deduction requires asset valuation from prior year's wealth tax assessment.
admin_1991_kuopio-county__434
Administrative court dismissed appeal for late filing due to statutory time limit expiration.
kho-precedent_2001_16
Finesse deduction allowed for share issuance costs as general expenses of taxable business under VAT Act.
admin_1996_central-finland-county__698
Court allows tax reassessment before tax review board decision becomes final under specific tax procedure rules.
kho-precedent_2000_9
VAT refund claim dismissed because tax authority's decision was not final and binding at the time of appeal.

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Full text

Osakeyhtiön verovuoden 1991 säännönmukaista verotusta toimitettaessa oli jäänyt huomioon ottamatta yhtiön vuodelta 1990 jakama osinko ja sen vaikutus yhtiön verovuoden 1991 veroylijäämiin ja täten yhtiön verotukseen verovuodelta 1991. Verotoimisto on 25.3.1994 toimittanut veronoikaisun verovelvollisen vahingoksi vuosilta 1990 ja 1991. Korkein hallinto-oikeus katsoi, ettei verotoimisto enää vuonna 1994 ollut voinut veronoikaisuin tehdä yhtiön veroylijäämien menetystä verovuodelta 1990 aiheutuvaa ratkaisua, vaikka tuo ratkaisu oli vaikuttanut veron määrään vasta verovuonna 1991.

Äänestys 4-1

Kts myös KHO:1995-B-534

VerotusL 82 § (963/93)