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KHO:1997:95 AI generated

Supreme Administrative Court allows tax authority to collect loan tax even after law repeal if tax was due before repeal.

Case Number KHO:1997:95
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the tax authority to collect the outstanding loan tax despite the repeal of the loan tax act. The authority argued that the tax was due while the act was in force, whereas the repealing legislation lacked specific rules for handling such arrears. The court ruled that the tax obligation remained valid at the time it arose, permitting collection under the original law's provisions.

Legislator headnote

AI generated

L 1 § luottoverolain kumoamisesta; L 2 § luottoverolain kumoamisesta: The repeal of a tax act does not extinguish tax obligations that accrued while the act was in force, allowing collection under the original statutory provisions.

Keywords

AI generated
loan tax collection tax law repeal outstanding tax debt retroactive application administrative law principle

Cited Legislation

AI generated
L 1 § luottoverolain kumoamisesta
L 2 § luottoverolain kumoamisesta
AI generated
admin_1997_uusimaa-county__95
Administrative court dismissed tax collection order as the loan tax law was repealed before enforcement.
admin_1997_mikkeli-county__515
Court allows tax refund for arrears when inheritance tax law overrides collection law on installment payments.
admin_1988_uusimaa-county__28
Inheritance tax payments deemed invalid due to over ten years of delay in tax proceedings.
admin_1992_uusimaa-county__1023
Tax authority allowed taxation of forest land despite land use restrictions under the Land Act.
admin_1995_uusimaa-county__1558
Inheritance tax interest claim dismissed because tax liability existed regardless of later tax reduction.

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Full text

Lääninverovirastolla oli oikeus luottoverolain (48/90) mukaisesti maksuunpanna luottoverolain voimassaollessa nostetusta luotosta suorittamatta ollut luottovero, vaikka luottoverolaki oli kumottu maksuunpanon tapahtuessa, eikä luottoverolain kumoamisesta annetussa laissa (1025/95) ollut laiminlyödyn luottoveron maksuunpanoa koskevaa nimenomaista säännöstä.

Äänestys 3-2

L luottoverolain kumoamisesta 1 §

L luottoverolain kumoamisesta 2 §