Legislator Case Law & Legislation
KHO:2000:29 AI generated

Supreme Administrative Court dismissed tax appeal regarding property tax calculation based on incorrect valuation methods.

Case Number KHO:2000:29
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal against the property tax assessment. The taxpayer argued that the tax authority used an incorrect valuation method for their property, claiming the assessed value exceeded market rates. The court rejected this argument, ruling that the tax authority's application of the statutory valuation rules was legally sound and consistent with the law.

Legislator headnote

AI generated

Varallisuusverolaki 27 ja 29 §: The tax authority is entitled to assess property tax based on the statutory valuation rules, and a taxpayer's claim of incorrect valuation must be substantiated by evidence proving a deviation from the legal methodology.

Keywords

AI generated
property tax assessment valuation method error tax appeal dismissal statutory valuation rules market value discrepancy

Cited Legislation

AI generated
Varallisuusverolaki 27 §
Varallisuusverolaki 29 §

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Full text

Varallisuusverolaki 27 ja 29 §