KHO:2000:9
AI generated
VAT refund claim dismissed because tax authority's decision was not final and binding at the time of appeal.
Legislator summary
AI generatedThe 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 generatedArvonlisäverolaki 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 generatedArvonlisäverolaki 55 §
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Full text
Ennakkoratkaisu ajaksi 30.11.1998-31.12.1999. Äänestys 4-1.
Arvonlisäverolaki 55 §