Legislator Case Law & Legislation
KHO:1997:110 AI generated

Appeal ban in tax procedure does not prevent correction request for municipal tax relief decisions.

Case Number KHO:1997:110
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Administrative Court allowed the correction request filed under the Municipalities Act, ruling that the appeal ban in the Tax Procedure Act does not apply. The court found that the municipal authority's decision to exempt certain taxes was subject to correction procedures distinct from the final appeal ban. Consequently, the court determined the correction request was valid despite the procedural restriction on appeals.

Legislator headnote

AI generated

VerotusmenettelyL 88 § 6 mom; KuntaL 89 §: The appeal ban stipulated in the Tax Procedure Act does not preclude the filing of a correction request under the Municipalities Act regarding decisions to exempt municipal taxes.

Keywords

AI generated
appeal ban correction request municipalities act tax procedure act tax exemption municipal tax procedural restriction

Cited Legislation

AI generated
VerotusmenettelyL 88 § 6 mom
VerotusmenettelyL 88 § 6 mom
KuntaL 89 §
AI generated

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Full text

Verotusmenettelystä annetun lain 88 §:n 6 momentissa säädetty valituskielto ei estänyt kuntalain 89 §:n mukaisen oikaisuvaatimuksen tekemistä kunnallisverosta, kansaneläkevakuutusmaksusta ja sairausvakuutusmaksusta vapauttamista koskeneesta kunnan viranomaisen päätöksestä.

VerotusmenettelyL 88 § 6 mom

KuntaL 89 §