Legislator Case Law & Legislation
KKO 4010/1998 AI generated

Supreme Court held that tax debts are excluded from bankruptcy proceedings and do not require suspension.

Case Number KKO 4010/1998
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the applicant's request to suspend bankruptcy proceedings, ruling that tax debts fall outside the scope of bankruptcy arrangements. The applicant argued that including tax liabilities would unfairly disadvantage them, while the state maintained that tax claims are public law obligations distinct from private debts. The court decided that tax debts are explicitly excluded from bankruptcy proceedings under Finnish law, meaning they must be paid in full and do not require suspension.

Legislator headnote

AI generated

Verolaki 1995/1996; 10. luku: Verovelka ei kuulu velkajärjestelyn piiriin. Verovelka ei kuulu velkajärjestelyn piiriin eikä sen määrääminen raukeamaan ole mahdollista.

Keywords

AI generated
tax debt exclusion bankruptcy proceedings public law obligations suspension of proceedings Finnish tax law

Cited Legislation

AI generated
Verolaki 1995/1996
AI generated

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Full text

Kysymys siitä, kuuluiko verovelka velkajärjestelyn piiriin ja oliko velkajärjestely sen ilmaantumisen johdosta määrättävä raukeamaan.