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KKO 2223/2017 AI generated

Supreme Court allows appeal against tax assessment due to significant business structure change in 2015.

Case Number KKO 2223/2017
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court granted the leave of appeal to the Court of Appeal regarding a tax assessment based on 2014 income data. The respondent argued that a structural change in their business operations in 2015 necessitated a recalculation of daily allowance income. The court ruled that the lower court failed to recognize this material change and must allow the appeal for further examination.

Legislator headnote

AI generated

OK 25 a luku 11 § 1 mom 1 kohta: The court must grant leave of appeal when new facts demonstrate a significant change in the taxpayer's business structure affecting income calculation.

Keywords

AI generated
tax assessment appeal business structure change income recalculation leave of appeal daily allowance tax

Cited Legislation

AI generated
OK 25 a luku 11 § 1 mom 1 kohta
OK 25 a luku 11 § 1 mom 1 kohta
AI generated
kko-precedent_2013_62
Supreme Court allows appeal when lower court ignores mitigating sentence without explanation, effectively remaking trial reasoning.
kko-precedent_2015_40
Supreme Court allows retrial when defendant's income changed significantly after tax data used for daily fine calculation.
kko-other_2018_1319
Supreme Court allows further proceedings in damages claim against defendant where lower court dismissed due to unclear facts.
kko-other_2019_909
Supreme Court allows appeal against conviction for attempted theft where damage evidence was missing for one defendant.
kko-other_2002_2150
Supreme Court held lower court must provide compensation in main proceedings when damages are contested.

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Full text

Käräjäoikeus oli vuonna 2016 vahvistanut päiväsakon rahamäärän käyttäen kuukausitulon laskemisen perusteena vuoden 2014 verotustietoja. Vastaaja oli valituksessaan hovioikeudelle vedonnut siihen, että hänen yritystoimintansa rakenteessa oli vuonna 2015 tapahtunut muutos, mikä oli aiheuttanut hänen tuloissaan olennaisen muutoksen. Korkeimman oikeuden päätöksestä ilmenevillä perusteilla katsottiin, että hovioikeuden olisi tullut myöntää jatkokäsittelylupa muutosperusteella.

OK 25 a luku 11 § 1 mom 1 kohta