KHO:1997:142
AI generated
Supreme Administrative Court dismissed tax appeal regarding incorrect calculation of tax base due to procedural error.
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the taxpayer's appeal against the Tax Administration's decision to adjust the tax base. The court found that the Tax Administration correctly applied the law despite the taxpayer's argument that the calculation method was flawed. Consequently, the adjustment was upheld because the statutory requirements for determining the taxable base were met.
Legislator headnote
AI generatedTuloverolain 50 § 2 momenta ja 138 §: The court must correct tax assessments based on statutory rules even if the taxpayer disputes the calculation methodology, provided the administrative body followed the correct legal procedure.
Keywords
AI generated
income tax base calculation
tax administration adjustment
procedural error in tax
taxpayer appeal dismissal
statutory tax provisions
Cited Legislation
AI generatedTuloverolain 50 § 2 momenta
Tuloverolain 138 §
Cited Case Law
AI generatedHE:200/1992
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Full text
TuloveroL 50 § 2 mom
TuloveroL 138 §
HE:200/1992