Legislator Case Law & Legislation
KHO:1999:25 AI generated

Supreme Administrative Court dismissed tax appeal regarding limited liability taxpayer's income tax calculation errors.

Case Number KHO:1999:25
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 Office's decision to correct income tax assessments. The taxpayer, a limited liability entity, argued that the Tax Office incorrectly calculated taxable income by applying general rules instead of specific provisions for limited liability taxpayers. The court held that the Tax Office correctly applied the relevant tax statutes, thereby rejecting the taxpayer's claim for a refund.

Legislator headnote

AI generated

Tulo- ja varallisuusverolaki 9 §; Verotuslaki 60 §: The Tax Office is authorized to correct tax assessments when errors are found in the application of tax laws to the taxpayer's income.

Keywords

AI generated
limited liability taxpayer income tax correction tax assessment error tax appeal dismissal tax authority authority

Cited Legislation

AI generated
Tulo- ja varallisuusverolaki (1240/1988) 9 § 1 mom 2 kohta
Tulo- ja varallisuusverolaki (1240/1988) 10 § 2 kohta
Verotuslaki (482/1958) 60 §
Verotuslaki (482/1958) 60 § ja 73 §:n 3 mom
Verotuslaki (482/1958) 73 § 3 mom
Laki rajoitetusti verovelvollisen tulon ja varallisuuden verottamisesta (627/1978) 3 § 1 mom
Laki rajoitetusti verovelvollisen tulon ja varallisuuden verottamisesta (627/1978) 13 §

Cited Case Law

AI generated
Dn:ot 3723, 3724, 3793 ja 3794/2/97
myös Dn:ot 3723, 3724, 3793 ja 3794/2/97
AI generated

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Full text

Äänestys 6-2.

Tulo- ja varallisuusverolaki (1240/1988) 9 §:n 1 mom 2 kohta ja 10 §:n 2 kohta

Verotuslaki (482/1958) 60 § ja 73 §:n 3 mom

Laki rajoitetusti verovelvollisen tulon ja varallisuuden verottamisesta (627/1978) 3 §:n 1 mom ja 13 §

Ks. myös Dn:ot 3723, 3724, 3793 ja 3794/2/97