Legislator Case Law & Legislation
KHO:2000:30 AI generated

Tax authority's penalty for late payment dismissed; court found no fault in taxpayer's delay.

Case Number KHO:2000:30
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Veronkantolaki 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 generated
Veronkantolaki 2 luku 10 a
Veronkantolaki 2 luku 10 b

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Full text

Veronkantolaki 2 luku