KHO:2000:62
AI generated
VAT refund claim dismissed due to failure to meet strict statutory timing requirements under Finnish VAT Act.
Finland (FI)
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the taxpayer's claim for a VAT refund, ruling that the application was filed after the statutory deadline. The taxpayer argued the delay was unavoidable, but the court emphasized the strictness of the time limits in the VAT Act. Consequently, the right to claim the refund was extinguished because the procedural requirement was not met.
Legislator headnote
AI generatedArvonlisäverolaki 27 § 1 mom.; Arvonlisäverolaki 29 § 1 mom. 3 kohta: A claim for VAT refund is time-barred if not submitted within the statutory period, regardless of the taxpayer's subjective reasons for the delay.
Keywords
AI generated
VAT refund claim
statutory time limit
Finnish VAT Act
procedural deadline
time-barred claim
Cited Legislation
AI generatedArvonlisäverolaki 27 § 1 mom.
Arvonlisäverolaki 27 § 1 mom.
Arvonlisäverolaki 29 § 1 mom. 3 kohta
Arvonlisäverolaki 29 § 1 mom. 3 kohta
Cited Case Law
AI generatedKHO 27.11.2000 T 3096
myös KHO 27.11.2000 T 3096.
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Full text
Arvonlisäverolaki 27 § 1 mom.
Arvonlisäverolaki 29 § 1 mom. 3 kohta
Ks. myös KHO 27.11.2000 T 3096.