Legislator Case Law & Legislation
KKO 344/2001 AI generated

Supreme Court dismissed appeal regarding payment scheme suspension conditions under the Tax Administration Act.

Case Number KKO 344/2001
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Tax 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 generated
Tax Administration Act 1991, s. 10
Tax Administration Act 1991, s. 11

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Kysymys maksuohjelman raukeamisen edellytyksistä.