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KHO:1997:44 Generato dall'IA

Supreme Administrative Court dismisses claim for stamp duty refund due to invalid mortgage security registration.

Numero d'incarto KHO:1997:44
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court dismissed the applicant's claim for a refund of stamp duty paid on three mortgage security certificates. The applicant had previously obtained a court order declaring the underlying property sale and mortgage registration void, yet the court found the duty was correctly levied because the security certificates themselves were never properly stamped. Consequently, the applicant bears the cost of the duty since the defect lay in the failure to affix the required stamps, not in the validity of the underlying transaction.

Regesto Legislator

Generato dall'IA

LeimaveroL 45 §; LeimaveroL 47 §; LeimaveroL 48 §; LeimaveroL 95 §: Stamp duty is payable on mortgage security certificates regardless of the subsequent invalidity of the underlying security registration if the certificates themselves were not properly stamped at the time of issuance.

Parole chiave

Generato dall'IA
stamp duty refund mortgage security certificates invalid registration stamp affixation requirement Supreme Administrative Court sequestro di conti bancari diritto bancario insufficienza del pegno

Disposizioni normative citate

Generato dall'IA
LeimaveroL 45 §
LeimaveroL 47 §
LeimaveroL 48 §
LeimaveroL 95 §
Generato dall'IA
admin_1986_vaasa-county__3751
Spousal joint property purchase requires separate auction request only if ownership share is unclear.
admin_2000_turku__540
Administrative court orders tax authority to refund stamp duty where land transferor was not legally required to register title.
kko-precedent_1995_144
Supreme Court allows bank claim against borrower for debt arising from a fraudulent loan scheme. The court held that the bank's knowledge of the fraud made the claim not contrary to good faith.
kko-precedent_1998_106
Supreme Court dismisses claim for unjust enrichment when bank receives partial payment from buyer's installment used to reduce seller's mortgage debt.
kko-precedent_2002_17
Supreme Court of Finland dismisses appeal, ruling defendant knowingly sold property still owned by the finance company.

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Testo completo

X oli 16.8.1989 vahvistetulla kauppakirjalla ostanut kiinteistön. Kauppahinnan maksamista varten hän oli samana päivänä nostanut pankista 420.500 mk:n lainan. Pankille lainasta tunnustamansa käärevelkakirjan maksamisen vakuudeksi X oli niin ikään samana päivänä allekirjoittanut ja pankille luovuttanut yhteensä 400.000 mk:n määräiset kolme haltijavelkakirjaa, jotka oli varustettu 6.400 markan leimamerkein. X:lle oli myönnetty 6.9.1989 lainhuuto tilaan, ja samalla kertaa myös vahvistettu kiinnitys haltijavelkakirjojen pääoman, korkojen ja kulujen maksamisen vakuudeksi. Sittemmin oli tuomioistuimen lainvoimaisella päätöksellä kiinteistönkauppa ja X:lle myönnetty lainhuuto julistettu mitättömiksi ja samalla kiinnitys käynyt mitättömäksi. X:llä ei ollut oikeutta saada takaisin haltijavelkakirjoihin kiinnitettyjen leimamerkkien arvoa, koska pankille tunnustettu käärevelkakirja ei ollut ollut asianmukaisesti leimattu.

Äänestys 3-2

LeimaveroL 45 §

LeimaveroL 47 §

LeimaveroL 48 §

LeimaveroL 95 §