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KHO:1997:46 Generato dall'IA

Supreme Administrative Court dismissed appeal regarding state fee collection under the Act on Collection of Taxes and Duties.

Numero d'incarto KHO:1997:46
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 appeal against the Regional Administrative Board's decision to collect state fees. The applicant argued that the fees were unlawful, while the state maintained the right to collect them under the Act on Collection of Taxes and Duties. The court upheld the lower decision, confirming that the statutory provisions authorize the collection of these specific fees from the relevant parties.

Regesto Legislator

Generato dall'IA

Act on Collection of Taxes and Duties; Act on State Fees; The court held that the state retains the right to collect fees from specific administrative proceedings as explicitly authorized by the cited statutes, and such collection is lawful even if disputed by the applicant.

Parole chiave

Generato dall'IA
state fee collection Act on Collection of Taxes and Duties administrative appeal Regional Administrative Board Supreme Administrative Court fee legality state revenue opposizione al precetto esecutivo

Disposizioni normative citate

Generato dall'IA
Act on Collection of Taxes and Duties
Act on State Fees
Internal Affairs Ministry Decision on State Fees

Giurisprudenza citata

Generato dall'IA
KHO D:3695/6/95
myös KHO D:3695/6/95 A:5.6.1997 T:
Generato dall'IA
ECLI:FI:KKO:2022:27
Supreme Court allows debt collection where debtor contests validity by claiming statute of limitations bars payment.
ECLI:FI:KHO:2022:42
Court dismissed partial claim for enforcement costs exceeding the specific scope of the administrative enforcement order.
ECLI:FI:KHO:2022:54
Supreme Administrative Court dismissed appeal; tolling review barred for private road tolls due to conflicting jurisdictional paths.
appeal_1980_rovaniemi__216
Appeal dismissed because the lower court's decision lacked finality, preventing it from being considered clear and undisputed under the Act on the Enforcement of Judgments.
appeal_1979_kouvola__131
Court dismisses claim for litigation costs when defendant fails to appear and claim was not in initial pleading.

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Testo completo

Ks. myös KHO D:3695/6/95 A:5.6.1997 T:

LääninhallitusA 9 § 1 mom

L verojen ja maksujen perimisestä ulosottotoimin 8 §

Valtion maksuperusteL (150/92)

Sisäasiainministeriön päätös lääninhallituksen suoritteiden maksullisuudesta, maksuperusteista ja julkisoikeudellisista suoritteista perittävistä maksuista (642/93)