KHO:2000:9
Generato dall'IA
VAT refund claim dismissed because tax authority's decision was not final and binding at the time of appeal.
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the applicant's request for a preliminary ruling regarding a VAT refund. The applicant argued that the tax authority's decision had become final and binding, yet the court found the decision was still subject to review by the Tax Court of Finland. Consequently, the court held that the prerequisite for issuing a preliminary ruling was not met because the underlying administrative act had not yet attained finality.
Regesto Legislator
Generato dall'IAArvonlisäverolaki 55 §; A preliminary ruling may not be issued if the administrative decision in question is not yet final and binding.
Parole chiave
Generato dall'IA
VAT refund
preliminary ruling
finality of decision
tax authority
administrative review
diritto alla riduzione del prezzo
riesame della rendita AI
compensazione dei crediti
Disposizioni normative citate
Generato dall'IAArvonlisäverolaki 55 §
Decisioni correlate
Generato dall'IAkho-precedent_2001_16
Finesse deduction allowed for share issuance costs as general expenses of taxable business under VAT Act.
kho-precedent_2016_196
Supreme Administrative Court allows VAT deduction based on prior binding preliminary ruling despite later legal interpretation change.
admin_2002_hameenlinna__209
Administrative court dismissed appeal; inheritance tax deduction requires asset valuation from prior year's wealth tax assessment.
kho-precedent_1997_60
Supreme Administrative Court dismissed tax appeal regarding 1993 tax year under Finnish Tax Act provisions.
kho-precedent_1997_133
Spouses married after 1992 denied additional interest deduction election for 1993-2002 tax years under Finnish tax law.
Testo completo
Ennakkoratkaisu ajaksi 30.11.1998-31.12.1999. Äänestys 4-1.
Arvonlisäverolaki 55 §