KHO:1998:6
AI generated
Supreme Administrative Court dismissed tax appeal regarding property tax calculation based on incorrect income tax deduction application.
Finland (FI)
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the taxpayer's appeal against the property tax assessment. The taxpayer argued that deductions from income tax should reduce the taxable property value, but the court found no legal basis for this reduction in the relevant statutes. Consequently, the tax authority's original calculation based on gross property value was upheld as correct.
Legislator headnote
AI generatedVarallisuusveroL 12 §; VarallisuusveroL 27 §; TuloveroL 42 §: Deductions calculated under income tax provisions do not automatically reduce the taxable property value for property tax purposes.
Keywords
AI generated
property tax assessment
income tax deduction
taxable value reduction
tax appeal dismissal
statutory interpretation
Cited Legislation
AI generatedVarallisuusveroL 12 §
VarallisuusveroL 27 §
TuloveroL 42 §
HM 92 §
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Full text
VarallisuusveroL 12 §
VarallisuusveroL 27 §
TuloveroL 42 §
HM 92 §