Legislator Giurisprudenza & Legislazione
KHO:1997:14 Generato dall'IA

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

Numero d'incarto KHO:1997:14
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
tax assessment correction Supreme Administrative Court tax administration authority fiscal year 1991 fiscal year 1992 administrative appeal tax liability compensazione dei crediti

Disposizioni normative citate

Generato dall'IA
TVL 81 § (1240/88)
Generato dall'IA

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Testo completo

Äänestys 3-2.

Verovuosi_1991 Verovuosi_1992

TVL 81 § (1240/88)