KHO:1998:6
KI-generiert
Supreme Administrative Court dismissed tax appeal regarding property tax calculation based on incorrect income tax deduction application.
Finnland (FI)
Legislator-Zusammenfassung
KI-generiertThe Supreme Administrative Court dismissed the taxpayer's appeal against the property tax assessment. The taxpayer argued that deductions from income tax should reduce the taxable property value, but the court found no legal basis for this reduction in the relevant statutes. Consequently, the tax authority's original calculation based on gross property value was upheld as correct.
Legislator-Regeste
KI-generiertVarallisuusveroL 12 §; VarallisuusveroL 27 §; TuloveroL 42 §: Deductions calculated under income tax provisions do not automatically reduce the taxable property value for property tax purposes.
Schlagwörter
KI-generiert
property tax assessment
income tax deduction
taxable value reduction
tax appeal dismissal
statutory interpretation
Verkehrswert der Liegenschaft
Renovationskosten
Schwellenwert für die Schätzung
Zitierte Gesetzesbestimmungen
KI-generiertVarallisuusveroL 12 §
VarallisuusveroL 27 §
TuloveroL 42 §
HM 92 §
Verwandte Entscheide
KI-generiertadmin_2004_turku__255
Administrative court dismissed appeal; property tax value increase based on building type change is valid even if exceeding 30% limit.
admin_2020_northern-finland__222
Tax court dismissed appeal regarding property tax assessment based on incorrect valuation method under Finnish tax laws.
kho-precedent_1998_45
VAT refund claim dismissed as claimant failed to prove goods were exported for non-EU use.
kho-other_2017_4109
Appeal dismissed; late response ignored, and planning authority members not biased by store interests.
kko-precedent_2002_44
Buyers must compensate sellers for market-driven value loss when contract is rescinded for fundamental breach.
Volltext
VarallisuusveroL 12 §
VarallisuusveroL 27 §
TuloveroL 42 §
HM 92 §