KHO:1997:60
Generato dall'IA
Supreme Administrative Court dismissed tax appeal regarding 1993 tax year under Finnish Tax Act provisions.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the taxpayer's appeal concerning the assessment of the 1993 tax year. The taxpayer argued for a specific interpretation of the Tax Act, but the court upheld the lower administrative decision based on established statutory rules. Consequently, the court ruled that the tax assessment complied with the law as written.
Regesto Legislator
Generato dall'IAElinkVL 42 § 1 mom; The Supreme Administrative Court held that the tax authority's assessment of the 1993 tax year was lawful and the taxpayer's appeal was without merit.
Parole chiave
Generato dall'IA
Finnish Tax Act
tax assessment appeal
1993 tax year
administrative review
tax liability determination
diritto alla riduzione del prezzo
diminuzione di valore
diminuzione del reddito
Disposizioni normative citate
Generato dall'IAElinkVL 42 § 1 mom
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admin_2006_kuopio__91
Tax court allows late tax deduction claim if filed before tax assessment finalizes and taxpayer chooses usage year.
Testo completo
Äänestys 4-1.
Verovuosi_1993
ElinkVL 42 § 1 mom