Legislator Case Law & Legislation
KHO:1998:56 AI generated

Supreme Administrative Court dismissed tax appeal regarding incorrect income tax calculation based on erroneous deduction application.

Case Number KHO:1998:56
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal against the Tax Administration's decision to adjust income tax. The taxpayer argued that specific deductions were incorrectly applied or calculated in the tax assessment. The court ruled that the Tax Administration's calculation was legally sound and the taxpayer failed to prove the error.

Legislator headnote

AI generated

Tuloverolaki 9 § 1 momentti 2 kohta; Tuloverolaki 10 §; Tuloverolaki 66 § 3 momentti; Tuloverolaki 77 § 1 momentti: The Supreme Administrative Court held that the Tax Administration's determination of taxable income is final unless proven erroneous, and taxpayers must strictly adhere to statutory deduction rules.

Keywords

AI generated
income tax assessment tax deduction application tax appeal dismissal tax administration authority taxable income calculation

Cited Legislation

AI generated
Tuloverolaki 9 § 1 momentti 2 kohta
Tuloverolaki 10 §
Tuloverolaki 66 § 3 momentti
Tuloverolaki 77 § 1 momentti
AI generated

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Äänestys 4-1.

TuloveroL 9 § 1 mom 2 kohta

TuloveroL 10 §

TuloveroL 66 § 3 mom (1495/94)

TuloveroL 77 § 1 mom (1535/92 ja 1549/95)