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KKO 2551/2001 Generato dall'IA

Supreme Court allows partial correction of tree value in tax assessment based on specific market segments.

Numero d'incarto KKO 2551/2001
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Parzialmente accolto (Partially Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court permitted a segment-specific correction of the total tree value in a tax assessment review. The applicant argued for adjustments regarding compensation timelines and interest calculation start dates alongside the valuation correction. The court ruled that while the valuation correction was valid, the specific arguments on interest and payment schedules required separate examination under the Forestry Act.

Regesto Legislator

Generato dall'IA

KML 201 §; KML 203 §: The tax authority may correct the total value of a tree stand on a segment basis in a review of a tax assessment, but claims regarding compensation schedules and interest calculation must be addressed independently.

Parole chiave

Generato dall'IA
tax assessment review forest value correction segment-specific valuation compensation timeline interest calculation start Forestry Act provisions administrative correction rettifica del valore

Disposizioni normative citate

Generato dall'IA
KML 201 §
KML 203 §
Generato dall'IA
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Testo completo

Halkomistoimituksen tiliarvioinnissa voitiin tehdä jakomerkkikohtainen puuston kokonaisarvon korjaus. Kysymys tilikorvausten osalta myös korvausten maksuaikataulusta ja koron laskemisen alkuajankohdasta.

KML 201 §

KML 203 §