KHO:1998:73
KI-generiert
Supreme Administrative Court dismissed appeal regarding tax assessment where administrative procedure law was not violated.
Finnland (FI)
Legislator-Zusammenfassung
KI-generiertThe Supreme Administrative Court dismissed the applicant's appeal against a tax assessment decision. The applicant argued that the tax authority failed to follow mandatory procedural steps under the Administrative Procedure Act, yet the court found no such violation occurred. Consequently, the court upheld the original tax decision, ruling that the procedural requirements were met.
Legislator-Regeste
KI-generiertVerotuslaki 33 ja 77 §; Hallintomenettelylaki 15 §: The court must examine whether the tax authority strictly adhered to statutory procedural requirements; failure to comply renders the decision void, but compliance validates the assessment regardless of the applicant's objections.
Schlagwörter
KI-generiert
tax assessment procedure
administrative procedure act
mandatory procedural steps
tax authority obligations
appeal dismissal
statutory compliance
tax liability determination
Minderungsklage
Zitierte Gesetzesbestimmungen
KI-generiertVerotuslaki 33 ja 77 §
Hallintomenettelylaki 15 §
Hallintomenettelylaki 15 §
Verwandte Entscheide
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Court dismisses appeal against conviction for tax fraud and aiding tax evasion in Finnish tax case.
Volltext
Verotuslaki 33 ja 77 §
Hallintomenettelylaki 15 §