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HFD:2005:15 AI generated

Supreme Administrative Court allows tax authority to correct tax assessment based on prior binding tax procedure decision.

Case Number HFD:2005:15
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the tax authority's decision to correct a tax assessment based on a prior binding tax procedure ruling. The tax authority had previously determined the tax liability regarding hidden dividends, and the court confirmed its right to adjust the collection based on that established decision. The court distinguished this from general prescription issues, ruling that the correction must follow the specific rules of the tax procedure law rather than general collection laws.

Legislator headnote

AI generated

Laki verotusmenettelystä 73, 76 ja 78 §; Laki verojen ja maksujen perimisestä ulosottotoimin 11 §: The tax authority may correct a tax assessment based on a prior binding decision in tax proceedings, and such correction is governed by the tax procedure law rather than general collection laws.

Keywords

AI generated
tax assessment correction binding administrative decision tax procedure law prescription of taxes hidden dividend taxation collection authority powers supreme administrative court

Cited Legislation

AI generated
Laki verotusmenettelystä 73, 76 ja 78 §
Laki verotusmenettelystä 73, 76 ja 78 §
Laki verojen ja maksujen perimisestä ulosottotoimin 11 §
Laki verojen ja maksujen perimisestä ulosottotoimin 11 §
AI generated
kko-precedent_2006_15
Supreme Court holds VAT collection statute of limitations applies to all tax assessments including reduced ones from appeal decisions.
admin_2002_kuopio__29
Inadmissible appeal dismissed because the tax authority's prior decision extended the statutory appeal period for the taxpayer.
admin_1988_uusimaa-county__28
Inheritance tax payments deemed invalid due to over ten years of delay in tax proceedings.
admin_1996_central-finland-county__698
Court allows tax reassessment before tax review board decision becomes final under specific tax procedure rules.
kho-precedent_2010_85
Supreme Administrative Court allows traffic insurance bonus claim against owner after six years, ruling statute of limitations does not apply.

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Full text

A:n verotus vuodelta 1995, jossa oli ollut muun muassa kysymys peitellyn osingon verottamisesta, oli tullut lainvoimaiseksi hallinto-oikeuden 12.3.2002 tekemällä päätöksellä. Verovirasto oli hallinto-oikeuden päätöksen perusteella tehnyt 9.4.2002 päätöksen maksuunpanon oikaisemisesta. Kysymys veroviraston oikeudesta tehdä maksuunpanon oikaisu ratkaistaan verotusmenettelystä annetun lain säännösten nojalla. Kysymys verojen vanhentumisesta ratkaistaan sitovasti muussa järjestyksessä kuin verotusmenettelyssä.

Laki verotusmenettelystä 73, 76 ja 78 §

Laki verojen ja maksujen perimisestä ulosottotoimin 11 §

Kort referat på svenska

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[SV]

A:s beskattning för år 1995, i vilken det bland annat hade varit frågan om beskattning av förtäckt dividend, hade vunnit laga kraft genom förvaltningsdomstolens beslut 12.3.2002. Skatteverket hade med stöd av förvaltningsdomstolens beslut 9.4.2002 beslutat rätta debiteringen. Fråga om skatteverkets rätt att rätta debiteringen avgörs enligt bestämmelserna i lagen om beskattningsförfarande. Frågan om preskription av skatter avgörs på ett bindande sätt i annan ordning än den som bestäms i lagen om beskattningsförfarande.