KKO 1083/2002
Generato dall'IA
Supreme Court dismissed appeal regarding whether delayed tax payments were ordinary under bankruptcy law.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Court dismissed the appeal challenging the lower court's finding on delayed tax payments. The appellant argued that the company's late tax filings constituted extraordinary circumstances rather than ordinary conduct under the relevant bankruptcy statute. The court rejected this, holding that the specific statutory definition of 'ordinary' did not encompass the appellant's claimed irregularities in this context.
Regesto Legislator
Generato dall'IALaki 10 §:n mukaan tavanomaiset maksut; takaisinsaannista konkurssipesään annetun lain 10 §:n soveltaminen viivästyneisiin veroihin.
Parole chiave
Generato dall'IA
bankruptcy law
ordinary payments
tax obligations
delayed filings
supreme court appeal
esecuzione in via di fallimento
svolgimento del concorso
concorrenza
Disposizioni normative citate
Generato dall'IALaki 10 §
Decisioni correlate
Generato dall'IAkko-other_1996_317
Supreme Court dismisses appeal regarding tax payment regularity during repatriation period under TakSL 10.
kko-other_1998_2725
Supreme Court allows late pension payments to be treated as ordinary bankruptcy assets under specific conditions.
kko-precedent_1999_21
Supreme Court allows full recovery of debt from creditor under bankruptcy recovery law despite creditor's lack of knowledge of debtor's insolvency.
kko-other_2004_562
Supreme Court dismisses appeal regarding standardization of required payments for appeal fees under TakSL 10.
kho-precedent_2009_43
Supreme Administrative Court dismissed VAT deduction for bankruptcy estate administration costs due to lack of established practice.
Testo completo
Kysymys siitä, olivatko yhtiön viivästyneinä suorittamat verojen maksut olleet takaisinsaannista konkurssipesään annetun lain 10 §:ssä tarkoitetulla tavalla tavanomaisia.