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KKO 2551/2001 AI generated

Supreme Court allows partial correction of tree value in tax assessment based on specific market segments.

Case Number KKO 2551/2001
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court permitted a segment-specific correction of the total tree value in a tax assessment review. The applicant argued for adjustments regarding compensation timelines and interest calculation start dates alongside the valuation correction. The court ruled that while the valuation correction was valid, the specific arguments on interest and payment schedules required separate examination under the Forestry Act.

Legislator headnote

AI generated

KML 201 §; KML 203 §: The tax authority may correct the total value of a tree stand on a segment basis in a review of a tax assessment, but claims regarding compensation schedules and interest calculation must be addressed independently.

Keywords

AI generated
tax assessment review forest value correction segment-specific valuation compensation timeline interest calculation start Forestry Act provisions administrative correction

Cited Legislation

AI generated
KML 201 §
KML 203 §
AI generated
insurance_1996_3776-1996
Insurance Court dismisses litigation cost claim when applicant receives no other RIVL benefits.
kko-other_2001_1974
Supreme Court allows partial reimbursement of litigation costs when claim is granted in part.
kko-precedent_1998_7
Supreme Court allows partial claim for unjust enrichment regarding land improvements made over a decade before partition.
appeal_1981_eastern-finland__248
Court dismissed criminal charges for serious assault but allowed civil damages to be negotiated based on victim's contribution.
kko-precedent_1997_195
Supreme Court allows partial legal costs recovery for employer in labor dispute where plaintiff partially won on merits.

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Full text

Halkomistoimituksen tiliarvioinnissa voitiin tehdä jakomerkkikohtainen puuston kokonaisarvon korjaus. Kysymys tilikorvausten osalta myös korvausten maksuaikataulusta ja koron laskemisen alkuajankohdasta.

KML 201 §

KML 203 §