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KHO:2000:38 AI generated

Court allows refund of surcharge interest but denies surcharge interest refund due to lack of statutory basis.

Case Number KHO:2000:38
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court ruled that while interest on refunded stamp duty was legally required, no such interest was due for the surcharge itself. The court found that the Stamp Duty Act contained no provision for refund interest on surcharges, unlike the separate Stamp Duty Act provision for the main duty. Consequently, the authority was ordered to pay interest on the refunded stamp duty but was not required to pay interest on the refunded surcharge.

Legislator headnote

AI generated

Leimaverolaki 98 §; Veronkantoasetus 11 §: The court established that statutory silence in the Stamp Duty Act regarding refund interest for surcharges precludes the imposition of such interest, whereas the Stamp Duty Act explicitly mandates it for the main duty.

Keywords

AI generated
stamp duty refund surcharge interest statutory silence administrative law tax refund interest

Cited Legislation

AI generated
Stamp Duty Act 98 §
Stamp Duty Act 11 §
AI generated
admin_1993_kuopio-county__448
Court allows full interest refund on reduced tax installment due to retroactive tax adjustment.
kko-precedent_1991_130
Supreme Court allows seller to claim interest on tax refund due to buyer's reliance on tax exemption.
kho-precedent_1999_74
Court ruled interest on tax refunds is taxable income under current tax law, not the repealed procedural law.
kko-precedent_1987_50
Supreme Court allows interest claim under Interest Act for delayed restitution under Collection Act.
admin_2006_helsinki__1101
Administrative court dismissed customs officer's appeal regarding tax assessment under Vehicle Tax Act and EU law.

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Full text

Pankille oli maksuunpantu velkakirjoista suoritettavaksi säädettyä leimaveroa ja maksamatta jääneelle verolle laskettua veronlisäystä. Maksuunpanojen tultua kumotuksi pankille palautettiin maksuunpannut leimaverot ja veronlisäykset sekä maksettiin palautetuille veroille veronkantoasetuksen 11 §:n mukainen palautuskorko. Veronlisäyksille ei ollut suoritettava palautuskorkoa, koska leimaverolaissa ei ollut säännöstä palautuskoron maksamisesta palautettavalle veronlisäykselle.

Leimaverolaki 98 §

Veronkantoasetus 11 §