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KHO:1998:33 AI generated

Supreme Administrative Court dismissed tax claim for interest rate increase due to subsequent law change.

Case Number KHO:1998:33
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 taxpayer's claim for an adjustment of interest payments based on a later increase in the statutory interest tax rate. The taxpayer had paid interest calculated at the 15% rate applicable at the time of payment, while the law was subsequently amended to 20% for 1993 accruals. The court ruled that the tax authority was correct in refusing to apply the higher rate retroactively to payments already made.

Legislator headnote

AI generated

L korkotulon lähdeverosta 5 §; L korkotulon lähdeverosta 6 §: The tax authority is not obligated to adjust interest payments made under the old rate when a subsequent law change increases the applicable rate for future accruals.

Keywords

AI generated
interest tax adjustment retroactive tax application statutory rate change taxpayer claim dismissal interest income tax

Cited Legislation

AI generated
L korkotulon lähdeverosta 5 §
L korkotulon lähdeverosta 5 §
L korkotulon lähdeverosta 6 §
L korkotulon lähdeverosta 6 §
L korkotulon lähdeverosta 12 §
L korkotulon lähdeverosta 12 §
L korkotulon lähdeverosta 20 §
L korkotulon lähdeverosta 20 §
AI generated
admin_1998_northern-karelia-county__157
Court dismissed tax claim for source tax difference due to timing of payment and law change.
admin_1992_uusimaa-county__488
Court holds source tax applies to interest even if borrower repaid interest to bank.
admin_1993_hame-county__1324
Administrative court held advance tax ruling binding for 1992 transfer if issued in 1991 with same basis.
appeal_1982_eastern-finland__171
Tax court dismisses tax evasion charge where high interest savings were not reported due to unclear regulations.
admin_1997_uusimaa-county__1087
Court dismissed tax deduction claim for non-deductible mortgage interest under Finnish Tax Act provisions.

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Full text

Pankki oli maksanut vuonna 1992 osaksi myÖs vuodelta 1993 kertyneitä korkotulon lähdeverosta annetun lain mukaisia korkoja ja perinyt niistä maksuajankohtana voimassa olleen veroprosentin eli 15 prosentin suuruisen korkotulon lähdeveron. Lakia oli myÖhemmin muutettu siten, että korkotulon lähdevero vuodelta 1993 kertyneistä koroista oli 20 prosenttia. Koronsaajalle ei voitu maksuunpanna lähdeveroprosentin korotusta vastaavaa määrää.

L korkotulon lähdeverosta 5 §

L korkotulon lähdeverosta 6 §

L korkotulon lähdeverosta 12 §

L korkotulon lähdeverosta 20 §