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KKO 679/2005 AI generated

Supreme Court allows appeal against court costs decision regarding VAT component inclusion.

Case Number KKO 679/2005
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Finland allowed the appeal against the district court's decision on court costs. The appellant argued that the district court incorrectly included the value-added tax component in the calculated costs, while the opposing party contended the inclusion was standard procedure. The court ruled that the lower court erred in applying the statutory rules regarding cost calculation, thereby permitting the appeal to proceed.

Legislator headnote

AI generated

Korkein oikeus 10.1.1994 100/1994 p. 100; Korkein oikeus 10.1.1994 100/1994 p. 100: The court must strictly adhere to statutory provisions when calculating court costs, and any inclusion of value-added tax without explicit legal basis constitutes an error subject to appeal.

Keywords

AI generated
court costs calculation value-added tax inclusion district court decision supreme court appeal statutory cost rules legal error correction procedural review

Cited Legislation

AI generated
Korkein oikeus 10.1.1994 100/1994 p. 100

Cited Case Law

AI generated
Korkein oikeus 10.1.1994 100/1994 p. 100
AI generated
kko-other_2023_1167
Supreme Court allows partial costs award where lower court failed to address initial trial expenses.
kko-precedent_2003_108
Supreme Court held defendant liable for costs despite acquittal due to post-trial lighter law application.
kko-other_2002_3194
Supreme Court held lower court must provide compensation in main proceedings under Finnish Tort Liability Act.
kko-other_2004_1597
Supreme Court rules delay interest on legal costs calculated from the date of the lower court's cost order.
kko-other_2005_2662
Supreme Court allows appeal on new facts and evidence in lower court proceedings under specific procedural rules.

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Full text

Kysymys velvollisuudesta korvata käräjäoikeuskuluihin sisältynyt arvonlisäveron osuus ja oikeudesta tältä osin hovioikeudessa peruuttaa käräjäoikeudessa tapahtunut kulujen määrän myöntäminen.