KHO:2000:30
AI generated
Tax authority's penalty for late payment dismissed; court found no fault in taxpayer's delay.
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the tax authority's claim for a penalty imposed on the taxpayer for late payment of taxes. The authority argued the delay constituted a fault warranting sanctions, while the taxpayer contended the delay was unavoidable. The court ruled that without evidence of fault or negligence, the statutory conditions for imposing a penalty were not met.
Legislator headnote
AI generatedVeronkantolaki 2 luku 10 a; Veronkantolaki 2 luku 10 b: A penalty under the Tax Collection Act may only be imposed if the taxpayer is at fault for the delay in payment.
Keywords
AI generated
tax collection act
late payment penalty
fault requirement
taxpayer liability
administrative sanction
Cited Legislation
AI generatedVeronkantolaki 2 luku 10 a
Veronkantolaki 2 luku 10 b
Full text
Veronkantolaki 2 luku