KHO:1998:6
Generato dall'IA
Supreme Administrative Court dismissed tax appeal regarding property tax calculation based on incorrect income tax deduction application.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the taxpayer's appeal against the property tax assessment. The taxpayer argued that deductions from income tax should reduce the taxable property value, but the court found no legal basis for this reduction in the relevant statutes. Consequently, the tax authority's original calculation based on gross property value was upheld as correct.
Regesto Legislator
Generato dall'IAVarallisuusveroL 12 §; VarallisuusveroL 27 §; TuloveroL 42 §: Deductions calculated under income tax provisions do not automatically reduce the taxable property value for property tax purposes.
Parole chiave
Generato dall'IA
property tax assessment
income tax deduction
taxable value reduction
tax appeal dismissal
statutory interpretation
valore venale dell'immobile
spese di ristrutturazione
valore limite di stima
Disposizioni normative citate
Generato dall'IAVarallisuusveroL 12 §
VarallisuusveroL 27 §
TuloveroL 42 §
HM 92 §
Decisioni correlate
Generato dall'IAadmin_2004_turku__255
Administrative court dismissed appeal; property tax value increase based on building type change is valid even if exceeding 30% limit.
admin_2020_northern-finland__222
Tax court dismissed appeal regarding property tax assessment based on incorrect valuation method under Finnish tax laws.
kho-precedent_1998_45
VAT refund claim dismissed as claimant failed to prove goods were exported for non-EU use.
kho-other_2017_4109
Appeal dismissed; late response ignored, and planning authority members not biased by store interests.
kko-precedent_2002_44
Buyers must compensate sellers for market-driven value loss when contract is rescinded for fundamental breach.
Testo completo
VarallisuusveroL 12 §
VarallisuusveroL 27 §
TuloveroL 42 §
HM 92 §