Legislator Case Law & Legislation
KHO:1997:46 AI generated

Supreme Administrative Court dismissed appeal regarding state fee collection under the Act on Collection of Taxes and Duties.

Case Number KHO:1997:46
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the applicant's appeal against the Regional Administrative Board's decision to collect state fees. The applicant argued that the fees were unlawful, while the state maintained the right to collect them under the Act on Collection of Taxes and Duties. The court upheld the lower decision, confirming that the statutory provisions authorize the collection of these specific fees from the relevant parties.

Legislator headnote

AI generated

Act on Collection of Taxes and Duties; Act on State Fees; The court held that the state retains the right to collect fees from specific administrative proceedings as explicitly authorized by the cited statutes, and such collection is lawful even if disputed by the applicant.

Keywords

AI generated
state fee collection Act on Collection of Taxes and Duties administrative appeal Regional Administrative Board Supreme Administrative Court fee legality state revenue

Cited Legislation

AI generated
Act on Collection of Taxes and Duties
Act on State Fees
Internal Affairs Ministry Decision on State Fees

Cited Case Law

AI generated
KHO D:3695/6/95
myös KHO D:3695/6/95 A:5.6.1997 T:
AI generated

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Full text

Ks. myös KHO D:3695/6/95 A:5.6.1997 T:

LääninhallitusA 9 § 1 mom

L verojen ja maksujen perimisestä ulosottotoimin 8 §

Valtion maksuperusteL (150/92)

Sisäasiainministeriön päätös lääninhallituksen suoritteiden maksullisuudesta, maksuperusteista ja julkisoikeudellisista suoritteista perittävistä maksuista (642/93)