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KHO:2000:57 AI generated

Joint liability for a partner's unpaid taxes from 1991 barred after the 1998 tax limitation period expired.

Case Number KHO:2000:57
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the claim for joint liability regarding unpaid taxes from the 1991 tax year. The court held that the statutory limitation period for such claims expired in 1998, rendering the claim time-barred. Consequently, the plaintiff could no longer enforce joint liability against the partner for those specific tax obligations.

Legislator headnote

AI generated

Verotuslaki 3 ja 83 §: The right to claim joint liability for a partner's unpaid taxes is extinguished by the expiration of the statutory limitation period.

Keywords

AI generated
joint liability tax limitation period unpaid taxes statute of limitations partner liability

Cited Legislation

AI generated
Verotuslaki 3 ja 83 §

Cited Case Law

AI generated
KHO 1975 B II 581
myös KHO 1975 B II 581, joka koskee liikevaihtoveroa.
AI generated
kko-precedent_2006_15
Supreme Court holds VAT collection statute of limitations applies to all tax assessments including reduced ones from appeal decisions.
admin_1989_hame-county__903
Court allows stamp duty deduction for prior levy despite lapse and owner change due to prior liability assumption.
admin_2002_kuopio__29
Inadmissible appeal dismissed because the tax authority's prior decision extended the statutory appeal period for the taxpayer.
kho-precedent_2005_15
Supreme Administrative Court allows tax authority to correct tax assessment based on prior binding tax procedure decision.
admin_2002_vaasa__11
Administrative Court allows tax adjustment for unreported foreign pension income under tax procedure law.

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Full text

Yhtymää ei voitu enää vuonna 1998 eli jälkiverotusajan umpeenkulumisen jälkeen määrätä vastuuseen osakkaansa verovuodelta 1991 maksamatta olleista, yhtymän tulon perusteella määrätyistä veroista ja maksuista. Äänestys 4-1.

Verotuslaki 3 ja 83 §

Ks. myös KHO 1975 B II 581, joka koskee liikevaihtoveroa.