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KHO:1999:74 AI generated

Court ruled interest on tax refunds is taxable income under current tax law, not the repealed procedural law.

Case Number KHO:1999:74
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court ruled that interest paid on a tax refund constitutes taxable income for the recipient. The taxpayer argued that the new tax procedure law exempted such interest from taxation, but the court found this law inapplicable to the 1998 refund. Consequently, the court determined the interest must be declared as taxable income under the existing tax law.

Legislator headnote

AI generated

Verotuslaki 113 §; Laki verotusmenettelystä 46 §: Interest on tax refunds is taxable income under the current tax law, not under repealed procedural provisions.

Keywords

AI generated
tax refund interest taxable income classification retroactive application of law tax procedure law income tax liability

Cited Legislation

AI generated
Verotuslaki 113 §
Laki verotusmenettelystä 46 §
Laki verotusmenettelystä 46 §
Veronkantoasetus 11 §
AI generated
admin_2010_helsinki__854
Court allows interest on tax refund to be taxable income until new law exempts it.
admin_1993_kuopio-county__448
Court allows full interest refund on reduced tax installment due to retroactive tax adjustment.
admin_2002_vaasa__11
Administrative Court allows tax adjustment for unreported foreign pension income under tax procedure law.
admin_2008_oulu__65
Administrative court dismissed VAT refund claim due to missed statutory deadline under VAT Act Section 191.
kko-precedent_1998_18
Supreme Court rules that a rent index clause violating the 1978 Act is void and must be returned retroactively.

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Full text

Verovuotta 1991 koskevaa A:n säännönmukaista verotusta oli korkeimman hallinto-oikeuden päätöksellä muutettu siten, että A:lle palautettiin vuonna 1998 takaisin veroja 606 136,05 markkaa, jolle suoritettiin 9 %:n korkokannan mukaan laskettua palautuskorkoa 270 138 markkaa. Kun palautuskorko määräytyi verotuslain 113 §:n ja veronkantoasetuksen 11 §:n mukaan, korko oli A:n veronalaista tuloa ja korosta oli vuonna 1998 toimitettava ennakonkanto. Vuoden 1996 alussa voimaantulleen verotusmenettelystä annetun lain 46 §:n säännös, jonka mukaan palautuskorko ei ole tuloverotuksessa veronalaista tuloa, ei siten tullut asiassa sovellettavaksi.

Verotuslaki 113 §

Laki verotusmenettelystä 46 §

Veronkantoasetus 11 §