KHO:1998:73
AI generated
Supreme Administrative Court dismissed appeal regarding tax assessment where administrative procedure law was not violated.
Finland (FI)
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the applicant's appeal against a tax assessment decision. The applicant argued that the tax authority failed to follow mandatory procedural steps under the Administrative Procedure Act, yet the court found no such violation occurred. Consequently, the court upheld the original tax decision, ruling that the procedural requirements were met.
Legislator headnote
AI generatedVerotuslaki 33 ja 77 §; Hallintomenettelylaki 15 §: The court must examine whether the tax authority strictly adhered to statutory procedural requirements; failure to comply renders the decision void, but compliance validates the assessment regardless of the applicant's objections.
Keywords
AI generated
tax assessment procedure
administrative procedure act
mandatory procedural steps
tax authority obligations
appeal dismissal
statutory compliance
tax liability determination
Cited Legislation
AI generatedVerotuslaki 33 ja 77 §
Hallintomenettelylaki 15 §
Hallintomenettelylaki 15 §
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Full text
Verotuslaki 33 ja 77 §
Hallintomenettelylaki 15 §