Legislator Case Law & Legislation
KHO:2000:9 AI generated

VAT refund claim dismissed because tax authority's decision was not final and binding at the time of appeal.

Case Number KHO:2000:9
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the applicant's request for a preliminary ruling regarding a VAT refund. The applicant argued that the tax authority's decision had become final and binding, yet the court found the decision was still subject to review by the Tax Court of Finland. Consequently, the court held that the prerequisite for issuing a preliminary ruling was not met because the underlying administrative act had not yet attained finality.

Legislator headnote

AI generated

Arvonlisäverolaki 55 §; A preliminary ruling may not be issued if the administrative decision in question is not yet final and binding.

Keywords

AI generated
VAT refund preliminary ruling finality of decision tax authority administrative review

Cited Legislation

AI generated
Arvonlisäverolaki 55 §
AI generated

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Full text

Ennakkoratkaisu ajaksi 30.11.1998-31.12.1999. Äänestys 4-1.

Arvonlisäverolaki 55 §