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KHO:1997:110 Generato dall'IA

Appeal ban in tax procedure does not prevent correction request for municipal tax relief decisions.

Numero d'incarto KHO:1997:110
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 correction request filed under the Municipalities Act, ruling that the appeal ban in the Tax Procedure Act does not apply. The court found that the municipal authority's decision to exempt certain taxes was subject to correction procedures distinct from the final appeal ban. Consequently, the court determined the correction request was valid despite the procedural restriction on appeals.

Regesto Legislator

Generato dall'IA

VerotusmenettelyL 88 § 6 mom; KuntaL 89 §: The appeal ban stipulated in the Tax Procedure Act does not preclude the filing of a correction request under the Municipalities Act regarding decisions to exempt municipal taxes.

Parole chiave

Generato dall'IA
appeal ban correction request municipalities act tax procedure act tax exemption municipal tax procedural restriction autorizzazione in materia di protezione della natura

Disposizioni normative citate

Generato dall'IA
VerotusmenettelyL 88 § 6 mom
VerotusmenettelyL 88 § 6 mom
KuntaL 89 §
Generato dall'IA
admin_1995_uusimaa-county__1458
Administrative court allows tax exemption appeal via municipal law despite tax law objection clause.
kho-precedent_2011_93
Supreme Administrative Court allows appeal against municipal heating contract decision due to procurement law inapplicability.
kho-precedent_2014_47
Supreme Administrative Court dismisses appeal; school official's decision requires municipal appeal, not basic education law review.
admin_2024_helsinki__3563
Administrative court dismissed appeal against tax assessment due to final binding force of prior decision.
admin_1996_central-finland-county__266
Administrative court dismissed municipal appeal request as mandatory tax appeal is a prerequisite for municipal review.

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Testo completo

Verotusmenettelystä annetun lain 88 §:n 6 momentissa säädetty valituskielto ei estänyt kuntalain 89 §:n mukaisen oikaisuvaatimuksen tekemistä kunnallisverosta, kansaneläkevakuutusmaksusta ja sairausvakuutusmaksusta vapauttamista koskeneesta kunnan viranomaisen päätöksestä.

VerotusmenettelyL 88 § 6 mom

KuntaL 89 §