KKO 317/1996
AI generated
Supreme Court dismisses appeal regarding tax payment regularity during repatriation period under TakSL 10.
Legislator summary
AI generatedThe Supreme Court dismissed the appellant's appeal concerning the regularity of tax payments made during the repatriation period. The appellant argued that specific tax obligations were not fulfilled according to the standard procedures outlined in the TakSL. The court rejected this claim, ruling that the payments were made in accordance with the statutory requirements and existing regulations.
Legislator headnote
AI generatedTakSL 10 §; TakSL 11 §: Tax payments made by a repatriated person during the repatriation period are considered regular if they comply with the statutory requirements and procedures established by law.
Keywords
AI generated
repatriation period
tax payment regularity
TakSL 10
tax obligations
administrative procedure
supreme court appeal
fiscal compliance
Cited Legislation
AI generatedTakSL 10 §
TakSL 11 §
Related Decisions
AI generatedkko-other_2012_726
Supreme Court dismisses appeal regarding conditions for paying into bankruptcy estate under L takaisinsaannista 5 and 10 sections.
kko-other_2004_562
Supreme Court dismisses appeal regarding standardization of required payments for appeal fees under TakSL 10.
kko-other_2007_1865
Supreme Court dismissed return request where applicant failed to prove risk of inhuman treatment in Finland.
kko-other_2002_1083
Supreme Court dismissed appeal regarding whether delayed tax payments were ordinary under bankruptcy law.
kko-precedent_1991_167
Supreme Court allows recovery of pre-bankruptcy loan repayment under Finnish Insolvency Act Section 46(d).
Full text
Kysymys takaisinsaantiaikana maksettujen verosuoritusten tavanomaisuudesta.
TakSL 10 §