Legislator Case Law & Legislation
KKO 1083/2002 AI generated

Supreme Court dismissed appeal regarding whether delayed tax payments were ordinary under bankruptcy law.

Case Number KKO 1083/2002
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the appeal challenging the lower court's finding on delayed tax payments. The appellant argued that the company's late tax filings constituted extraordinary circumstances rather than ordinary conduct under the relevant bankruptcy statute. The court rejected this, holding that the specific statutory definition of 'ordinary' did not encompass the appellant's claimed irregularities in this context.

Legislator headnote

AI generated

Laki 10 §:n mukaan tavanomaiset maksut; takaisinsaannista konkurssipesään annetun lain 10 §:n soveltaminen viivästyneisiin veroihin.

Keywords

AI generated
bankruptcy law ordinary payments tax obligations delayed filings supreme court appeal

Cited Legislation

AI generated
Laki 10 §
AI generated

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Full text

Kysymys siitä, olivatko yhtiön viivästyneinä suorittamat verojen maksut olleet takaisinsaannista konkurssipesään annetun lain 10 §:ssä tarkoitetulla tavalla tavanomaisia.