Supreme Administrative Court dismissed tax appeal regarding limited liability taxpayer's income tax calculation errors.
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the taxpayer's appeal against the Tax Office's decision to correct income tax assessments. The taxpayer, a limited liability entity, argued that the Tax Office incorrectly calculated taxable income by applying general rules instead of specific provisions for limited liability taxpayers. The court held that the Tax Office correctly applied the relevant tax statutes, thereby rejecting the taxpayer's claim for a refund.
Regesto Legislator
Generato dall'IATulo- ja varallisuusverolaki 9 §; Verotuslaki 60 §: The Tax Office is authorized to correct tax assessments when errors are found in the application of tax laws to the taxpayer's income.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IAGiurisprudenza citata
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
Äänestys 6-2.
Tulo- ja varallisuusverolaki (1240/1988) 9 §:n 1 mom 2 kohta ja 10 §:n 2 kohta
Verotuslaki (482/1958) 60 § ja 73 §:n 3 mom
Laki rajoitetusti verovelvollisen tulon ja varallisuuden verottamisesta (627/1978) 3 §:n 1 mom ja 13 §
Ks. myös Dn:ot 3723, 3724, 3793 ja 3794/2/97