Supreme Administrative Court dismissed tax appeal regarding limited liability taxpayer's income tax calculation errors.
Legislator summary
AI generatedThe 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 generatedTulo- 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.
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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