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KHO:1997:95 Generato dall'IA

Supreme Administrative Court allows tax authority to collect loan tax even after law repeal if tax was due before repeal.

Numero d'incarto KHO:1997:95
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court allowed the tax authority to collect the outstanding loan tax despite the repeal of the loan tax act. The authority argued that the tax was due while the act was in force, whereas the repealing legislation lacked specific rules for handling such arrears. The court ruled that the tax obligation remained valid at the time it arose, permitting collection under the original law's provisions.

Regesto Legislator

Generato dall'IA

L 1 § luottoverolain kumoamisesta; L 2 § luottoverolain kumoamisesta: The repeal of a tax act does not extinguish tax obligations that accrued while the act was in force, allowing collection under the original statutory provisions.

Parole chiave

Generato dall'IA
loan tax collection tax law repeal outstanding tax debt retroactive application administrative law principle perenzione dell'azione divieto di finanziamento monetario compensazione dei crediti

Disposizioni normative citate

Generato dall'IA
L 1 § luottoverolain kumoamisesta
L 2 § luottoverolain kumoamisesta
Generato dall'IA
admin_1997_uusimaa-county__95
Administrative court dismissed tax collection order as the loan tax law was repealed before enforcement.
admin_1997_mikkeli-county__515
Court allows tax refund for arrears when inheritance tax law overrides collection law on installment payments.
admin_1988_uusimaa-county__28
Inheritance tax payments deemed invalid due to over ten years of delay in tax proceedings.
admin_1992_uusimaa-county__1023
Tax authority allowed taxation of forest land despite land use restrictions under the Land Act.
admin_1995_uusimaa-county__1558
Inheritance tax interest claim dismissed because tax liability existed regardless of later tax reduction.

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Testo completo

Lääninverovirastolla oli oikeus luottoverolain (48/90) mukaisesti maksuunpanna luottoverolain voimassaollessa nostetusta luotosta suorittamatta ollut luottovero, vaikka luottoverolaki oli kumottu maksuunpanon tapahtuessa, eikä luottoverolain kumoamisesta annetussa laissa (1025/95) ollut laiminlyödyn luottoveron maksuunpanoa koskevaa nimenomaista säännöstä.

Äänestys 3-2

L luottoverolain kumoamisesta 1 §

L luottoverolain kumoamisesta 2 §