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KHO:1997:12 AI generated

Supreme Administrative Court allowed correction of a binding preliminary tax decision's clear clerical error under inheritance and gift tax law.

Case Number KHO:1997:12
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court permitted the correction of a binding preliminary tax decision regarding inheritance and gift tax. The court found that a clear clerical error in the decision, which resulted in a lower tax assessment than legally due, was corrected under the relevant tax statute. This ruling established that such corrections are permissible when they do not lead to an unreasonable outcome for the taxpayer.

Legislator headnote

AI generated

PerVL 21 a §; HallintomenettelyL 27 §: A binding preliminary tax decision may be substantively corrected for a clear clerical error if the correction does not result in an unreasonable outcome for the taxpayer.

Keywords

AI generated
inheritance and gift tax clerical error correction binding preliminary decision tax assessment adjustment unreasonable outcome standard Supreme Administrative Court procedural correction

Cited Legislation

AI generated
PerVL 21 a §
HallintomenettelyL 27 §
AI generated
admin_1991_kuopio-county__110
Advance tax information binding within one year; late claim admissible if submitted before final tax decision.
admin_2014_helsinki__1192
Tax penalty reduced from full amount to 800 euros for late but timely reported rental income.
kho-precedent_2017_143
Supreme Administrative Court dismissed VAT assessment due to lack of statutory rules for foundation construction indirect costs calculation.
kho-precedent_2016_104
Finnish Supreme Administrative Court allows gift tax deduction for retained fund assets despite equal shareholder rights.
kko-precedent_2012_106
Supreme Court dismisses tax fraud charge for 2000-2003 as ne bis in idem applies to prior tax penalty decisions.

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Full text

Lahjaverotuksessa vero voitiin määrätä perintö- ja lahjaverolain 14 §:n mukaan ja siten tosiasiallisesti oikaista lahjaverotusta koskevassa lainvoimaisessa ennakkotietopäätöksessä ollut veron määrää koskenut ilmeinen kirjoitusvirhe, kun se ei johtanut verovelvolliselle kohtuuttomaan tulokseen. Veron oikea määrä oli 95.600 markkaa, mutta se oli ennakkotietopäätöksessä ilmoitettu 59.600 markaksi.

Äänestys 3-2.

PerVL 21 a §

HallintomenettelyL 27 §