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KHO:1998:14 AI generated

Financial supervision data exemption overrides tax authority access rights under EU Directive 77/780/EEC.

Case Number KHO:1998:14
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the Tax Administration's request to access confidential financial supervision documents held by the Financial Supervisory Authority. The court ruled that the Finnish Financial Supervision Act, implementing EU Directive 77/780/EEC, took precedence over the Tax Administration Act regarding information sharing. Consequently, the Tax Administration lacked the legal authority to compel the disclosure of these specific records for tax purposes.

Legislator headnote

AI generated

Financial Supervision Act 19 §; Tax Administration Act 49 §: The directive implementing EU Directive 77/780/EEC on financial supervision operations prevails over the Tax Administration Act, thereby excluding tax authorities from accessing confidential documents held by the financial supervision authority.

Keywords

AI generated
financial supervision data tax authority access EU directive implementation confidential information exemption supreme administrative court

Cited Legislation

AI generated
Directive 77/780/EEC, Article 12
Directive 89/646/EEC
Financial Supervision Act Section 19
Tax Administration Act Section 49
AI generated
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kho-precedent_2016_186
Permanent license revocation for tax evasion deemed disproportionate; court orders temporary suspension instead.
admin_2014_helsinki__570
Administrative court dismissed bank's appeal regarding its duty to provide data for tax cross-examination.
ECLI:FI:KHO:2021:88
Supreme Administrative Court quashes tax audit adjustments based solely on personal bank records without proper bookkeeping comparison.

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Full text

Ensimmäisen luottolaitosten liiketoiminnan aloittamiseen ja harjoittamiseen liittyvien lakien, asetusten ja hallinnollisten määräysten yhteensovittamisesta annetun direktiivin 77/780/ETY 12 artikla (muutettuna direktiivillä 89/646/ETY), joka oli pantu täytäntöön rahoitustarkastuslain 19 §:llä ei sallinut valvonnassa saatujen lain 18 §:n mukaan salassapidettävien tietojen luovuttamista veroviranomaisille. Tietojen luovuttamista koskevaa rahoitustarkastuslain 19 §:ää tulkittiin direktiivin tavoitteiden mukaisesti niin, että se tuli sovellettavaksi veroviranomaisen tietojensaantioikeutta koskevan verotuslain 49 §:n sijasta. Tällöin veroviranomaisella ei ollut oikeutta saada verotuslain 49 §:n nojalla nähdäkseen Rahoitustarkastukselle luottolaitosten valvonnassa tulleita asiakirjoja. Verohallituksen antama uudelleenkehotus, jolla Rahoitustarkastus oli velvoitettu esittämään salassapidettäviä tietoja sisältävät asiakirjat tarkastettaviksi, kumottiin.