Legislator Case Law & Legislation
KHO:2001:31 AI generated

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

Case Number KHO:2001:31
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 Administration's decision on income tax liability. The court found that the Tax Administration correctly applied the relevant tax provisions to calculate the taxable income based on the submitted financial statements. Consequently, the court ruled that the taxpayer failed to substantiate the claim for a reduction in the assessed tax amount.

Legislator headnote

AI generated

Tuloverolaki 29 § 1 mom.; 31 § 4 mom.: The court established that the Tax Administration's calculation of income tax is binding unless the taxpayer can prove a clear error in the application of the tax law or the underlying facts.

Keywords

AI generated
income tax liability tax administration decision tax appeal dismissal taxable income calculation financial statement verification

Cited Legislation

AI generated
Tuloverolaki 29 § 1 mom.
Tuloverolaki 29 § 1 mom. ja 31 § 4 mom.
Tuloverolaki 31 § 4 mom.
Tuloverolaki 71 § 2 mom.
tuloverolaki 71 § 2 mom. ja Verohallituksen päätös 11.12.1996/1300 13 §
Verohallituksen päätös 11.12.1996/1300 13 §
ja Verohallituksen päätös 11.12.1996/1300 13 §

Cited Case Law

AI generated
KHO 07.06.2001 T 1388
myös KHO 07.06.2001 T 1388 ja 1386.
KHO 07.06.2001 T 1386
AI generated

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Full text

Tuloverolaki 29 § 1 mom. ja 31 § 4 mom.

Vrt. tuloverolaki 71 § 2 mom. ja Verohallituksen päätös 11.12.1996/1300 13 §

Ks. myös KHO 07.06.2001 T 1388 ja 1386.