KHO:1997:142 KI-generiert

Supreme Administrative Court dismissed tax appeal regarding incorrect calculation of tax base due to procedural error.

Geschäftsnummer KHO:1997:142

Gericht / Behörde Korkein hallinto-oikeus

Rechtsordnung

Finnland (FI)

Entscheiddatum 19.12.1997

Ausgang Abgewiesen (Dismissed)

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Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the taxpayer's appeal against the Tax Administration's decision to adjust the tax base. The court found that the Tax Administration correctly applied the law despite the taxpayer's argument that the calculation method was flawed. Consequently, the adjustment was upheld because the statutory requirements for determining the taxable base were met.

Legislator-Regeste

KI-generiert

Tuloverolain 50 § 2 momenta ja 138 §: The court must correct tax assessments based on statutory rules even if the taxpayer disputes the calculation methodology, provided the administrative body followed the correct legal procedure.

Schlagwörter

KI-generiert

income tax base calculation tax administration adjustment procedural error in tax taxpayer appeal dismissal statutory tax provisions trotz medizinischer Bedenken Grosshandelspreis nichtverkehrsfähige Sache