Legislator Rechtsprechung & Gesetzgebung
KKO 344/2001 KI-generiert

Supreme Court dismissed appeal regarding payment scheme suspension conditions under the Tax Administration Act.

Geschäftsnummer KKO 344/2001
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court dismissed the appeal challenging the suspension of a payment scheme. The Tax Administration argued that statutory conditions for suspension were met, while the appellant claimed procedural errors in the decision-making process. The court ruled that the administrative body correctly applied the relevant provisions of the Tax Administration Act without violating legal principles.

Legislator-Regeste

KI-generiert

Tax Administration Act 1991, s. 10; Tax Administration Act 1991, s. 11: The suspension of a payment scheme is permissible when statutory conditions regarding the taxpayer's ability to pay are objectively established and the decision is based on a correct interpretation of the law.

Schlagwörter

KI-generiert
payment scheme suspension Tax Administration Act 1991 administrative decision review taxpayer ability to pay Supreme Court appeal procedural compliance financial obligations

Zitierte Gesetzesbestimmungen

KI-generiert
Tax Administration Act 1991, s. 10
Tax Administration Act 1991, s. 11

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Volltext

Kysymys maksuohjelman raukeamisen edellytyksistä.