KHO:1997:142 Generato dall'IA

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

Numero d'incarto KHO:1997:142

Autorità giudiziaria Korkein hallinto-oikeus

Giurisdizione

Finlandia (FI)

Data della decisione 19.12.1997

Esito del giudizio Respinto (Dismissed)

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Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA

income tax base calculation tax administration adjustment procedural error in tax taxpayer appeal dismissal statutory tax provisions nonostante le contrarie riserve mediche prezzo all'ingrosso cosa fuori commercio