Supreme Administrative Court rules that tax authority cannot apply retrospective tax rate changes to prior years.
Legislator summary
AI generatedThe 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 generatedLaki 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.
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Ennakkoratkaisu verovuodelle 2000.
Laki elinkeinotulon verottamisesta 1 §