KKO 1083/2002
AI generated
Supreme Court dismissed appeal regarding whether delayed tax payments were ordinary under bankruptcy law.
Legislator summary
AI generatedThe 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 generatedLaki 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 generatedLaki 10 §
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Full text
Kysymys siitä, olivatko yhtiön viivästyneinä suorittamat verojen maksut olleet takaisinsaannista konkurssipesään annetun lain 10 §:ssä tarkoitetulla tavalla tavanomaisia.