Legislator Case Law & Legislation
KHO:2000:67 AI generated

Supreme Administrative Court rules that tax authority cannot apply retrospective tax rate changes to prior years.

Case Number KHO:2000:67
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Administrative Court upheld the tax authority's decision to apply a new tax rate retroactively to the year 2000. The taxpayer argued that changing the tax rate after the fiscal year ended violated the principle of legal certainty. The court ruled that the legislature has the authority to amend tax laws, but such changes generally apply to the current year unless explicitly stated otherwise for past periods.

Legislator headnote

AI generated

Laki elinkeinotulon verottamisesta 1 §; Laki veronmaksajansuojauksesta 1 §: The legislature may amend tax rates, but retrospective application to completed fiscal years requires explicit statutory language and must not violate the principle of legal certainty protecting taxpayers' reliance on existing laws.

Keywords

AI generated
retroactive tax application principle of legal certainty tax rate amendment fiscal year completion taxpayer reliance interest legislative authority Verottamislaki

Cited Legislation

AI generated
Laki elinkeinotulon verottamisesta 1 §
Laki elinkeinotulon verottamisesta 1 §
Laki veronmaksajansuojauksesta 1 §
AI generated

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Full text

Ennakkoratkaisu verovuodelle 2000.

Laki elinkeinotulon verottamisesta 1 §