Legislator Rechtsprechung & Gesetzgebung
KHO:1997:14 KI-generiert

Supreme Administrative Court dismissed tax appeal regarding incorrect tax assessment for 1991 and 1992.

Geschäftsnummer KHO:1997:14
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the taxpayer's appeal against the Tax Administration's decision to correct tax assessments for the years 1991 and 1992. The taxpayer argued that the corrections were based on erroneous calculations and violated their rights, while the Tax Administration maintained the corrections were necessary to ensure accurate tax collection. The court ruled that the Tax Administration's actions were lawful and within its statutory authority, thereby upholding the original tax assessments.

Legislator-Regeste

KI-generiert

TVL 81 § (1240/88); The Tax Administration has the authority to correct tax assessments when errors are discovered, and such corrections do not constitute an abuse of power if based on valid grounds.

Schlagwörter

KI-generiert
tax assessment correction Supreme Administrative Court tax administration authority fiscal year 1991 fiscal year 1992 administrative appeal tax liability Verrechnung

Zitierte Gesetzesbestimmungen

KI-generiert
TVL 81 § (1240/88)
KI-generiert

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

Äänestys 3-2.

Verovuosi_1991 Verovuosi_1992

TVL 81 § (1240/88)