Legislator Case Law & Legislation
KHO:1997:142 AI generated

Supreme Administrative Court dismissed tax appeal regarding incorrect calculation of tax base due to procedural error.

Case Number KHO:1997:142
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 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 generated

Tuloverolain 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 generated
Tuloverolain 50 § 2 momenta
Tuloverolain 138 §

Cited Case Law

AI generated
HE:200/1992
AI generated

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Full text

TuloveroL 50 § 2 mom

TuloveroL 138 §

HE:200/1992