KHO:1997:60
AI generated
Supreme Administrative Court dismissed tax appeal regarding 1993 tax year under Finnish Tax Act provisions.
Finland (FI)
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the taxpayer's appeal concerning the assessment of the 1993 tax year. The taxpayer argued for a specific interpretation of the Tax Act, but the court upheld the lower administrative decision based on established statutory rules. Consequently, the court ruled that the tax assessment complied with the law as written.
Legislator headnote
AI generatedElinkVL 42 § 1 mom; The Supreme Administrative Court held that the tax authority's assessment of the 1993 tax year was lawful and the taxpayer's appeal was without merit.
Keywords
AI generated
Finnish Tax Act
tax assessment appeal
1993 tax year
administrative review
tax liability determination
Cited Legislation
AI generatedElinkVL 42 § 1 mom
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Full text
Äänestys 4-1.
Verovuosi_1993
ElinkVL 42 § 1 mom