Supreme Administrative Court dismissed appeal regarding state fee collection under the Act on Collection of Taxes and Duties.
Legislator summary
AI generatedThe 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 generatedAct 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.
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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)