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KHO:1999:6 AI generated

Supreme Administrative Court rejects preliminary ruling request regarding 1998-1999 community income tax calculations.

Case Number KHO:1999:6
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Supreme Administrative Court dismissed the request for a preliminary ruling concerning the calculation of community income tax for the years 1998 and 1999. The applicant sought clarification on specific tax provisions, but the court determined that the matter did not require a preliminary ruling under the relevant EU framework. Consequently, the request was rejected as unnecessary given the existing legal clarity and the specific context of the Finnish tax system.

Legislator headnote

AI generated

Articles 234 and 235 of the Treaty establishing the European Community; The Supreme Administrative Court may reject a preliminary ruling request if the question is not relevant to the resolution of the main proceedings or if the national court is not bound to refer the question.

Keywords

AI generated
preliminary ruling request community income tax Supreme Administrative Court tax calculation European Community Treaty procedural dismissal Finnish tax law

Cited Legislation

AI generated
Articles 234 and 235 of the Treaty establishing the European Community
AI generated
kho-precedent_2000_67
Supreme Administrative Court rules that tax authority cannot apply retrospective tax rate changes to prior years.
kho-precedent_2000_9
VAT refund claim dismissed because tax authority's decision was not final and binding at the time of appeal.
admin_2014_helsinki__1192
Tax penalty reduced from full amount to 800 euros for late but timely reported rental income.
kho-precedent_2004_19
Finnish Supreme Administrative Court allows company to avoid tax on distributed profits due to negative equity.
ECLI:FI:KHO:2024:84
Tax authority's decision to form a forest partnership was dismissed as the registration was merely technical.

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Full text

Ennakkoratkaisu vuosilta 1998 ja 1999 toimitettavia yhteisöjen tuloverotuksia varten.

Äänestys 5 + 1 - 2.