Legislator Giurisprudenza & Legislazione
KKO 344/2001 Generato dall'IA

Supreme Court dismissed appeal regarding payment scheme suspension conditions under the Tax Administration Act.

Numero d'incarto KKO 344/2001
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the appeal challenging the suspension of a payment scheme. The Tax Administration argued that statutory conditions for suspension were met, while the appellant claimed procedural errors in the decision-making process. The court ruled that the administrative body correctly applied the relevant provisions of the Tax Administration Act without violating legal principles.

Regesto Legislator

Generato dall'IA

Tax Administration Act 1991, s. 10; Tax Administration Act 1991, s. 11: The suspension of a payment scheme is permissible when statutory conditions regarding the taxpayer's ability to pay are objectively established and the decision is based on a correct interpretation of the law.

Parole chiave

Generato dall'IA
payment scheme suspension Tax Administration Act 1991 administrative decision review taxpayer ability to pay Supreme Court appeal procedural compliance financial obligations

Disposizioni normative citate

Generato dall'IA
Tax Administration Act 1991, s. 10
Tax Administration Act 1991, s. 11

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