KKO 3836/1998
KI-generiert
Supreme Court dismissed seizure claim for tax collection as it violated the principle of proportionality.
Finnland (FI)
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the seizure of the applicant's assets to secure tax payments, ruling the measure disproportionate. The applicant argued that the seizure was excessive given their financial situation and the amount owed, while the tax authority insisted on securing the debt. The court held that the seizure violated the principle of proportionality because less intrusive measures could have secured the tax revenue.
Legislator-Regeste
KI-generiertSection 10 of the Act on the Collection of Taxes and Duties; The seizure of assets to secure tax payments is only permissible if it is necessary and proportionate to the amount owed.
Schlagwörter
KI-generiert
tax collection
seizure of assets
principle of proportionality
tax authority
asset preservation
Eigentumsvorbehalt
Vermieterrechte
Rechtsgewährleistung
Zitierte Gesetzesbestimmungen
KI-generiertSection 10 of the Act on the Collection of Taxes and Duties
Verwandte Entscheide
KI-generiertkko-other_2005_302
Supreme Court allows extension of bail pending investigation for serious tax fraud despite procedural delays.
kho-other_2016_3755
Supreme Administrative Court allows tax adjustment reversal and costs for concealed dividend case.
kko-other_2003_957
Court held that nature change from crown land to tax land does not automatically satisfy lease term requirements.
kho-precedent_2001_63
Finnish Supreme Administrative Court ruled MBA costs are business expenses, not salary, exempting employer from advance tax withholding.
kko-precedent_1998_148
Supreme Court allows seizure revocation claim when prosecution missed four-month deadline without extension.
Volltext
Kysymys verojen ja maksujen perimisen turvaamiseksi annetussa laissa tarkoitetusta takavarikosta.