Legislator Case Law & Legislation
KHO:2001:2 AI generated

Supreme Administrative Court dismissed tax appeal regarding income tax calculation errors by the Tax Office.

Case Number KHO:2001:2
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal against the Tax Office's decision on income tax liability. The taxpayer argued that the Tax Office incorrectly calculated taxable income based on specific business revenue figures. The court found no error in the Tax Office's application of the Income Tax Act and the Business Income Tax Act, upholding the original decision.

Legislator headnote

AI generated

Tuloverolaki 29, 54 ja 114 §; Laki elinkeinotulon verottamisesta 24 §: The court held that the Tax Office's calculation of taxable income based on verified business revenue figures constitutes a lawful exercise of its discretionary powers under the Income Tax Act and the Business Income Tax Act.

Keywords

AI generated
income tax liability business income tax taxable income calculation tax office discretion administrative appeal dismissal revenue verification tax assessment error

Cited Legislation

AI generated
Tuloverolaki 29, 54 ja 114 §
Tuloverolaki 29, 54 ja 114 §
Laki elinkeinotulon verottamisesta 24 §
Laki elinkeinotulon verottamisesta 24 §
AI generated

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Full text

Tuloverolaki 29, 54 ja 114 §

Laki elinkeinotulon verottamisesta 24 §