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KKO 2551/2001 KI-generiert

Supreme Court allows partial correction of tree value in tax assessment based on specific market segments.

Geschäftsnummer KKO 2551/2001
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Teilweise gutgeheissen (Partially Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court permitted a segment-specific correction of the total tree value in a tax assessment review. The applicant argued for adjustments regarding compensation timelines and interest calculation start dates alongside the valuation correction. The court ruled that while the valuation correction was valid, the specific arguments on interest and payment schedules required separate examination under the Forestry Act.

Legislator-Regeste

KI-generiert

KML 201 §; KML 203 §: The tax authority may correct the total value of a tree stand on a segment basis in a review of a tax assessment, but claims regarding compensation schedules and interest calculation must be addressed independently.

Schlagwörter

KI-generiert
tax assessment review forest value correction segment-specific valuation compensation timeline interest calculation start Forestry Act provisions administrative correction Wertberichtigung

Zitierte Gesetzesbestimmungen

KI-generiert
KML 201 §
KML 203 §
KI-generiert
insurance_1996_3776-1996
Insurance Court dismisses litigation cost claim when applicant receives no other RIVL benefits.
kko-other_2001_1974
Supreme Court allows partial reimbursement of litigation costs when claim is granted in part.
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Supreme Court allows partial claim for unjust enrichment regarding land improvements made over a decade before partition.
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Court dismissed criminal charges for serious assault but allowed civil damages to be negotiated based on victim's contribution.
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Supreme Court allows partial legal costs recovery for employer in labor dispute where plaintiff partially won on merits.

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Volltext

Halkomistoimituksen tiliarvioinnissa voitiin tehdä jakomerkkikohtainen puuston kokonaisarvon korjaus. Kysymys tilikorvausten osalta myös korvausten maksuaikataulusta ja koron laskemisen alkuajankohdasta.

KML 201 §

KML 203 §