KKO 344/2001
AI generated
Supreme Court dismissed appeal regarding payment scheme suspension conditions under the Tax Administration Act.
Legislator summary
AI generatedThe Supreme Court dismissed the appeal challenging the suspension of a payment scheme. The Tax Administration argued that statutory conditions for suspension were met, while the appellant claimed procedural errors in the decision-making process. The court ruled that the administrative body correctly applied the relevant provisions of the Tax Administration Act without violating legal principles.
Legislator headnote
AI generatedTax Administration Act 1991, s. 10; Tax Administration Act 1991, s. 11: The suspension of a payment scheme is permissible when statutory conditions regarding the taxpayer's ability to pay are objectively established and the decision is based on a correct interpretation of the law.
Keywords
AI generated
payment scheme suspension
Tax Administration Act 1991
administrative decision review
taxpayer ability to pay
Supreme Court appeal
procedural compliance
financial obligations
Cited Legislation
AI generatedTax Administration Act 1991, s. 10
Tax Administration Act 1991, s. 11
Full text
Kysymys maksuohjelman raukeamisen edellytyksistä.