KKO 3836/1998
AI generated
Supreme Court dismissed seizure claim for tax collection as it violated the principle of proportionality.
Finland (FI)
Legislator summary
AI generatedThe Supreme Court dismissed the seizure of the applicant's assets to secure tax payments, ruling the measure disproportionate. The applicant argued that the seizure was excessive given their financial situation and the amount owed, while the tax authority insisted on securing the debt. The court held that the seizure violated the principle of proportionality because less intrusive measures could have secured the tax revenue.
Legislator headnote
AI generatedSection 10 of the Act on the Collection of Taxes and Duties; The seizure of assets to secure tax payments is only permissible if it is necessary and proportionate to the amount owed.
Keywords
AI generated
tax collection
seizure of assets
principle of proportionality
tax authority
asset preservation
Cited Legislation
AI generatedSection 10 of the Act on the Collection of Taxes and Duties
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Full text
Kysymys verojen ja maksujen perimisen turvaamiseksi annetussa laissa tarkoitetusta takavarikosta.