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Vaasan HAO 29.1.2002 02/0011/4 AI generated

Administrative Court allows tax adjustment for unreported foreign pension income under tax procedure law.

Case Number Vaasan HAO 29.1.2002 02/0011/4
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that a tax adjustment could be imposed on a taxpayer who failed to report foreign pension income received from Sweden. Although the taxpayer did not submit a corrected tax return or notify the tax office of the income, the court found the adjustment valid under the tax procedure law. The decision establishes that failure to report specific foreign income does not preclude the tax authority from correcting the tax assessment.

Legislator headnote

AI generated

L verotusmenettelystä 10 § 3 mom; L verotusmenettelystä 32 § 2 mom: The tax authority may order a tax adjustment for unreported foreign pension income even if the taxpayer has not filed a corrected tax return for the relevant year.

Keywords

AI generated
tax adjustment procedure unreported foreign income pension income reporting tax office authority administrative tax law

Cited Legislation

AI generated
L verotusmenettelystä 10 § 3 mom
L verotusmenettelystä 10 § 3 mom
L verotusmenettelystä 32 § 2 mom
L verotusmenettelystä 32 § 2 mom
AI generated
kho-precedent_2016_153
Single tax penalty allowed for mixed omissions where intent to evade tax was absent.
admin_1990_kuopio-county__59
Late tax declaration justified by spouse's farming activity; penalty removed due to valid reason.
admin_2014_helsinki__1192
Tax penalty reduced from full amount to 800 euros for late but timely reported rental income.
admin_1990_turku-and-pori-county__20
Court allows tax refund offset when company continues business after partner swap, not a dissolution.
admin_2001_turku__118
Tax court limits penalty to 5,000 marks for late correction under Tax Procedure Act Section 32.

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Full text

Päätöslyhennelmä

A oli verovuonna saanut eläketuloa Ruotsista, jota ei ollut

merkitty hänelle lähetettyyn veroehdotukseen. A ei ollut palauttanut

veroehdotusta korjattuna eikä muutoinkaan ilmoittanut saamaansa

eläketuloa verovirastolle. Hallinto-oikeus katsoi, että A:lle voitiin

määrätä veronkorotus verotusmenettelystä annetun lain 32 §:n 2

momentin nojalla, vaikka hän ei ollut antanut veroilmoitusta verovuodelta.

Verovuosi 1998

L verotusmenettelystä 10 § 3 mom

L verotusmenettelystä 32 § 2 mom