Legislator Case Law & Legislation
KHO:1997:14 AI generated

Supreme Administrative Court dismissed tax appeal regarding incorrect tax assessment for 1991 and 1992.

Case Number KHO:1997:14
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal against the Tax Administration's decision to correct tax assessments for the years 1991 and 1992. The taxpayer argued that the corrections were based on erroneous calculations and violated their rights, while the Tax Administration maintained the corrections were necessary to ensure accurate tax collection. The court ruled that the Tax Administration's actions were lawful and within its statutory authority, thereby upholding the original tax assessments.

Legislator headnote

AI generated

TVL 81 § (1240/88); The Tax Administration has the authority to correct tax assessments when errors are discovered, and such corrections do not constitute an abuse of power if based on valid grounds.

Keywords

AI generated
tax assessment correction Supreme Administrative Court tax administration authority fiscal year 1991 fiscal year 1992 administrative appeal tax liability

Cited Legislation

AI generated
TVL 81 § (1240/88)
AI generated

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Full text

Äänestys 3-2.

Verovuosi_1991 Verovuosi_1992

TVL 81 § (1240/88)