Bilskattelag

Skattemyndigheten får tillgång till uppgifter i fordonsregistret för beskattning och tillsyn.

Vehicle owners must notify Transport- och kommunikationsverket within one month if a tax-free or reduced-tax vehicle changes so it no longer meets the conditions; Customs or police must stop the vehicle from being used if the notice is missed.

Om vissa ändringar i ett skattefritt eller nedsatt beskattat fordon gör att villkoren inte längre uppfylls, ska den tidigare ägaren anmäla ändringen till Transport- och kommunikationsverket inom en månad.

The vehicle owner must report certain changes to Transport- och kommunikationsverket within one month.

Vissa fordonsägare ska anmäla ändringar som gör att fordonet inte längre uppfyller villkoren för skattefrihet eller nedsatt skatt, och anmälan ska göras inom en månad till Transport- och kommunikationsverket.

Vissa fordonshändelser måste anmälas till Trafiksäkerhetsverket inom en månad, och polisen får stoppa användningen tills anmälan har gjorts eller skatten debiterats.

If a vehicle’s construction, ownership, or intended use changes so it no longer qualifies for tax exemption or reduced tax, the former owner must notify the Swedish Transport Agency within one month.

If a vehicle changes so it no longer meets the conditions for tax exemption or reduced tax, the owner at the time of the change must report it to Trafiksäkerhetsverket within one month.

If a vehicle’s construction, ownership, or intended use changes so it no longer qualifies for tax exemption or reduced tax, the former owner must notify the Traffic Safety Authority within one month.

Vissa ändringar av ett skattefritt eller skattelättnadsberättigat fordons konstruktion, äganderätt eller användningssyfte ska anmälas till Trafiksäkerhetsverket inom en månad av den tidigare ägaren.

Trafiksäkerhetsverket får debitera bilskatt när anmälan har kommit in eller när ett fordon som inte längre uppfyller villkoren används i trafik.

Transport- och kommunikationsverket debiterar vehicle tax when notified or when it discovers a vehicle is still being used in traffic despite no longer meeting exemption, refund, or reduction conditions.

Transport- och kommunikationsverket ska debitera bilskatt när en anmälan har kommit in eller när det annars upptäcks att ett fordon används i trafik utan att längre uppfylla villkoren för skattefrihet, skatteåterbäring eller skattenedsättning.

Transport- och kommunikationsverket ska debitera bilskatt när en anmälan enligt 46 § har kommit in eller när det annars upptäcks att ett fordon används i trafik utan att längre uppfylla villkoren för skattefrihet, återbäring eller nedsättning.

Transport- och kommunikationsverket ska debitera bilskatt när det får anmälan enligt 46 § eller annars upptäcker att ett fordon används i trafik trots att det inte längre uppfyller villkoren för skattefrihet, återbäring eller nedsättning.

The tax authority must assess vehicle tax in certain misregistration or changed-use cases, but not if the vehicle is re-registered within one month to another eligible owner; before assessment, the authority must let the taxpayer give an explanation.

Trafiksäkerhetsverket ska debitera bilskatt när det får en anmälan eller annars upptäcker att ett fordon används i trafik trots att det inte längre uppfyller villkoren för skattefrihet, skatteåterbäring eller skattenedsättning.

Trafiksäkerhetsverket may debit car tax when notified or when it discovers a vehicle is being used after tax-free, refund, or reduced-tax conditions no longer apply.

Trafiksäkerhetsverket may debit vehicle tax when a notice is received or when it otherwise discovers that a vehicle is being used in traffic despite no longer meeting the conditions for tax exemption, tax refund, or tax reduction.

Trafiksäkerhetsverket ska debitera bilskatt när det får en anmälan enligt 46 § eller annars upptäcker att ett fordon utan rätt till skattefrihet, skatteåterbäring eller skattenedsättning används i trafik.

A vehicle that no longer meets the conditions for tax exemption, tax refund, or tax reduction must be taxed again under the rules that would have applied to a used vehicle of the same kind. The amount may then be reduced each full month the vehicle has been registered, subject to specific rules and exceptions.

If a vehicle no longer meets the conditions for tax exemption, refund, or reduction, it is taxed again. For certain vehicles, the tax is reduced by fixed monthly fractions based on how long the vehicle has been registered.

If a vehicle no longer qualifies for tax exemption, tax refund, or tax reduction, it is re-taxed. Certain vehicles also get monthly tax reductions tied to how long they have been registered.

If a vehicle no longer qualifies for tax exemption, tax refund, or tax reduction, it is taxed again under the rules that would have applied to a used vehicle of the same type. Some vehicles get a reduced amount based on prior tax paid and how many full months they were registered.

Vehicles that no longer qualify for tax exemption, refund, or reduction must be taxed again, with special calculation rules for certain vehicles.

This section sets how vehicle tax is calculated in certain cases, including reduced tax for some vehicles and monthly reductions tied to registration time.

A vehicle that no longer qualifies for tax exemption, tax refund, or tax reduction must be taxed again, and some vehicles get monthly tax reductions.

Vehicles that no longer qualify for tax exemption, refund, or reduction must be taxed again. The provision also lowers the tax by monthly fractions for certain vehicle types, but not for periods when the vehicle is deregistered, except in one refund case.

A vehicle that no longer meets the conditions for tax exemption, tax refund, or tax reduction must be taxed again, with monthly reductions for certain vehicle types and no reduction for off-road periods in most cases.

Vissa fordon ska beskattas på nytt, och vissa skatter ska minskas per registrerad hel månad.

Skatten får debiteras även om lång tid har gått, men måste debiteras senast tre år efter utgången av det år då ändringen blev känd för skattemyndigheten.

Vehicle tax may be debited even if no notice was filed, and it must be debited no later than three years after the end of the year when the tax authority learned of the change.

Om ett fordon beskattas enligt 47–48 §§ trots att anmälan enligt 46 § inte har gjorts, ska skatten debiteras. Debitering får ske oavsett hur lång tid som gått, men senast inom tre år från utgången av det år då ändringen kom till skattemyndighetens kännedom.

If a required notice under 46 § was not made, the tax authority may debit the vehicle tax even after time has passed, but no later than three years from the end of the year when the change became known to the tax authority.

Tax for certain vehicles may be debited even if a required notice was not filed, but it must be debited within three years from the end of the year when the tax authority learned of the change.

Tullen may reduce or cancel certain vehicle taxes and related charges on application, for special reasons and on terms it sets. The Tax Administration also decides some tax applications, and the Ministry of Finance may take over important or deferment cases and set deferment terms. Decisions under this section cannot be appealed.

Skatteförvaltningen may reduce or waive certain car taxes and related charges on application for special reasons, and may also grant deferral of tax payment. The Transport and Communications Agency decides certain applications, and the Ministry of Finance may take over some important or deferral cases. Decisions under this section cannot be appealed.

Tax authorities and the Ministry of Finance may reduce, waive, or defer certain vehicle-related taxes and charges on application, but decisions under this section cannot be appealed.

Skatteförvaltningen may reduce or remit certain car taxes and related charges, and may grant deferral of tax payment, on application and for special reasons. Transport- och kommunikationsverket decides certain tax applications. Finansministeriet may take over some principle-important or deferral matters. Decisions under this section cannot be appealed.

The Tax Administration may, for special reasons and on application, reduce or waive certain car taxes, interest, fees, and surcharges. The Transport and Communications Agency and the Ministry of Finance have decision-making powers in some cases, and decisions under this section cannot be appealed.

Certain disabled applicants can get car tax refunded, but must apply in time and later notify and repay tax if the vehicle is used for something else.

Skatteförvaltningen, Trafiksäkerhetsverket, and Finansministeriet have powers to decide certain tax relief, deferral, and case-transfer matters under this section.

Skatteförvaltningen may reduce or waive certain car taxes, interest, fees, and surcharge amounts on application for special reasons, and decisions under this section cannot be appealed.

The Tax Administration may, for special reasons and on application, reduce or waive certain car taxes and related charges, and the Finance Ministry or Road Safety Agency may decide certain related applications.

The Tax Administration may, for special reasons and on application, reduce or waive certain vehicle taxes and related charges, and may also grant tax deferrals. The Road Safety Agency decides some applications, the Ministry of Finance can take over certain important or deferral cases, and decisions under this section cannot be appealed.

Customs or the Transport Safety Agency may, on application and for special reasons, cancel a vehicle use ban for a limited time or completely. An appeal may not be brought against decisions under this section.

Certain disabled vehicle applicants may get a car tax refund, subject to conditions and caps, and later tax must be repaid if the vehicle is transferred for non-qualifying use.

Certain disabled applicants may get a vehicle tax refund on application, subject to conditions and refund caps.

Certain disabled applicants can get a tax refund when a car is first registered, subject to disability and application conditions.

Certain disabled car owners or holders may get vehicle tax refunded, subject to application, disability, and use conditions.

Vehicle-tax relief or refund does not reduce the car tax VAT amount, and VAT paid or credited for car tax is not refunded on a car-tax appeal or any other ground.

Vissa registrerade personer med specificerad invaliditet kan få bilskatt återbetald, om de ansöker och uppfyller villkoren.

The Tax Administration must refund vehicle tax on application for certain disabled owners or holders, up to set maximum amounts, and the application must be filed within six months after registration as owner.

Tax Administration may refund car tax for certain disabled applicants, subject to disability thresholds, application conditions, and maximum euro amounts.

Certain disabled vehicle owners/users may apply for a refund of car tax, subject to conditions and caps; late application can forfeit the refund right.

Tullen hanterar viss bilbeskattning och relaterad skattedebitering/återbäring, medan Trafiksäkerhetsverket hanterar vissa andra bilbeskattningsfall efter första registrering eller ibruktagande.

Om ett fordon har användningsförbud enligt lagen kan skattemyndigheten, efter ansökan, återkalla förbudet helt eller för en viss tid.

Skattemyndigheten kan, på ansökan, återkalla ett användningsförbud för ett fordon helt eller för viss tid om det finns särskilda skäl och på de villkor myndigheten bestämmer.

Skattemyndigheten kan på ansökan återkalla ett användningsförbud för ett fordon, helt eller för viss tid, om särskilda skäl finns och på de villkor myndigheten bestämmer.

Skattemyndigheten kan, på ansökan och av särskilda skäl, återkalla ett användningsförbud för ett fordon helt eller för en bestämd tid.

State tax interests are represented by a customs agent or a tax agent, and the state representative must be given a chance to see decisions and supporting documents unless sections 69 or 70 provide otherwise.

If vehicle tax has been exempted or refunded, that does not reduce the VAT payable or paid on the car tax. VAT on car tax is also not refunded just because a vehicle-tax appeal is made, or on any other ground, if it was deductible or refundable under the VAT Act.

VAT charged on car tax is not reduced or refunded just because the vehicle tax was exempted or refunded under sections 50 or 51, and it is also not refunded on appeal or any other ground if it could have been deducted or refunded under the VAT Act.

VAT related to car tax is not reduced because vehicle tax was exempted or refunded, and VAT charged on car tax is not refunded just because of a car-tax appeal or any other reason.

VAT connected to car tax is not reduced or refunded just because vehicle tax was exempted or returned, and it is not refunded on appeal or any other ground if it could have been deducted or refunded under the VAT Act.

Tax authority must correct a vehicle tax decision in the taxpayer’s favour if tax was not imposed or was refunded too much because of a calculation error, similar mistake, or incomplete review, unless the matter is otherwise pending or already decided on appeal.

This section defines the tax authorities and assigns responsibility for vehicle taxation tasks and oversight.

Section 54 defines “skattemyndigheter” as the Tax Administration and the Finnish Transport and Communications Agency, and assigns responsibilities for vehicle taxation administration and oversight.

Bestämmelsen definierar vilka som räknas som skattemyndigheter och anger ansvar för Skatteförvaltningen, Transport- och kommunikationsverket samt viss övervakning av Tullen och polisen.

This section names the tax authorities and assigns responsibility for vehicle-tax administration, with Customs and police also supervising compliance with the vehicle-tax obligations.

If a taxable person files a deficient, misleading, or incorrect declaration or other information/documents that cause vehicle tax to be omitted or over-refunded, the tax authority must assess the unpaid tax. There is also a three-year time limit for assessment/debiting in the situations described.

This section defines “skattemyndigheter” as Skatteförvaltningen and Trafiksäkerhetsverket, and says those bodies, plus Tullen and the police, have specified responsibilities for vehicle taxation oversight and enforcement.

This section defines which bodies count as tax authorities and assigns Skatteförvaltningen, Trafiksäkerhetsverket, Tullen, and the police specific responsibilities for vehicle taxation and related oversight.

This section defines the tax authorities and assigns responsibilities for vehicle taxation, tax collection, tax control, and related oversight.

This section defines the tax authorities and assigns responsibilities for vehicle tax administration and oversight.

The taxpayer should, if possible, be given a chance to be heard before tax correction or tax reassessment is carried out.

Certain tax-related state representation functions are assigned to named offices, and the state legal representative must be heard and served with decisions.

The state’s tax interests are represented by specific tax officers in ordinary tax administration and car taxation, and the state representative must be heard and given the decision and supporting documents.

The state’s tax interests are represented by specific tax bodies, and the state tax representative must be heard and served with decisions and supporting documents.

In tax matters handled by the Tax Administration and vehicle-tax matters handled by the Transport and Communications Agency, the state’s interests are represented by designated tax representatives; the state tax representative must also be heard and served with decisions.

Tax can be increased for incorrect or missing tax information, and a separate fee can be imposed in certain cases.

The state’s interests are represented in tax matters by specific state tax agents, and the state legal representative must be heard and served with decisions.

Skatteförvaltningen and Trafiksäkerhetsverket have specified state-tax representatives who safeguard the state’s interests in tax and vehicle-tax matters, and the state legal representative must be heard and served with decisions and supporting documents.

Vid beskattning som hör till Skatteförvaltningen ska Enheten för bevakning av skattetagarnas rätt bevaka statens rätt, och vid bilbeskattning som hör till Trafiksäkerhetsverket ska Trafiksäkerhetsverkets skatteombud göra det. Den statliga rättsbevakaren har också rätt att bli hörd och få beslut samt beslutsunderlag delgivna.

In tax matters handled by the Tax Administration and in vehicle tax matters handled by the Vehicle Safety Agency, the state’s rights are represented by named state tax officials. The state legal guardian must be heard and served with decisions.

Om ett skattepliktigt fordon har tagits i bruk eller registrerats utan att bilskatt har betalts rätt, eller om mer skatt ska tas ut, ska skattemyndigheten fastställa skattetillägg för den obetalda skatten.

Tax authority must correct a vehicle-tax decision in the taxpayer’s favor when the tax was wrongly omitted or refunded too much, if the case is not otherwise pending or decided on appeal.

Skattemyndigheten ska rätta sitt beslut till skattetagarens fördel när bilskatt inte har påförts, eller återburits för mycket, på grund av räknefel, liknande misstag eller att saken inte prövats, om den skattskyldige inte orsakat felet.

Tax authority must correct its decision in the taxpayer’s favor if vehicle tax was not imposed or was refunded too much because of an arithmetic or similar mistake, or because the matter was not fully examined, provided the case is not already pending or decided on appeal.

Skattemyndigheten must rätta sitt beslut till skattetagarens fördel when bilskatt or a refund was not imposed or was refunded too much because of a calculation mistake, similar mistake, or because the matter was not fully examined without the taxpayer’s fault.

Skatt som påförs enligt 41 § ska betalas 15 dagar efter beslutet, skatt enligt 40 § 25 dagar efter periodens slut, och i vissa bilskattefall 30 dagar efter beskattningsbeslutet. För registrerat ombud gäller i stället 25 dagar efter periodens utgång under vilken beslutet fattades.

Skattemyndigheten ska efterbeskatta bilskatt när en skattskyldig lämnat felaktiga eller vilseledande uppgifter som gjort att skatt inte tagits ut eller har återburits för högt.

If a taxpayer files an incomplete, misleading, or incorrect declaration or other information and vehicle tax was not assessed or was refunded too high, the tax authority must reassess and charge the unpaid tax.

Skattemyndigheten ska efterbeskatta när en skattskyldig lämnat felaktiga eller vilseledande uppgifter som gjort att bilskatt inte tagits ut eller återbärts för högt.

Tax authority must reassess vehicle tax and charge the taxpayer if a faulty, misleading, or incorrect declaration caused tax to be left unpaid or over-refunded.

Late interest must be paid on tax that is unpaid after the due date.

Before tax correction or reassessment is carried out, the taxpayer should, as far as possible, be given an opportunity to be heard.

Before a tax rectification or reassessment is carried out, the taxpayer should, if possible, be given an opportunity to be heard.

Den skattskyldige ska, om möjligt, få tillfälle att bli hörd innan skatterättelse eller efterbeskattning verkställs.

Before tax correction or after-assessment is carried out, the taxpayer should, if possible, be given an opportunity to be heard.

If car tax is unpaid on time, the tax can be enforced with statutory late interest and the vehicle may not be used in traffic until the tax is paid.

Car tax can be increased if a taxpayer gives incorrect or incomplete information, omits required information, or acts with intent/gross negligence in a way that could enable tax avoidance.

Vehicle tax can be increased if the taxpayer gives incorrect or incomplete information, or neglects information duties.

Bilskatten kan höjas vid felaktiga eller bristfälliga uppgifter, och en felavgift kan tas ut vid vissa försummelser.

Tax may be increased for incorrect, incomplete, misleading, or missing tax information, and a separate fee may also be imposed in some cases.

Interest must be paid on certain tax refunds, including refunds arising from appeal or tax authority correction, and on refunds under section 34 d if the applicant shows the vehicle was imported for fixed-term use and the use period was decided before import.

If a taxable vehicle has been put into use or entered in the register and vehicle tax has not been paid correctly, or more tax should be charged, the tax authority sets a tax supplement for the unpaid tax.

If a taxable vehicle has been used or registered and vehicle tax was not properly paid, or more tax should be collected, the tax authority determines a tax surcharge for the unpaid tax.

If a taxable vehicle has been used or registered and car tax was not paid properly, or more tax should be collected, the tax authority sets a surtax for the unpaid tax.

Tax authority must set a surtax on unpaid vehicle tax in certain cases.

Refunded tax must bear prescribed interest, calculated from the payment date.

This section sets payment due dates for certain taxes: 15 days after the decision for tax imposed under section 41, 25 days after the end of the period for tax imposed under section 40, and 30 days after the tax decision for certain vehicle tax adjustments, with a special 25-day rule for a registered agent.

This section sets payment deadlines for tax: 15 days after the decision for tax under 41 §, 25 days after the end of the period for tax under 40 §, and 30 days after the tax decision for certain car tax adjustments; a registered ombud has a 25-day rule tied to the end of the period.

This section sets payment due dates for certain taxes and vehicle tax, including a special rule for registered agents.

The provision sets payment due dates for certain taxes: 15 days after the decision for tax under 41 §, 25 days after the end of the period for tax under 40 §, and 30 days after the tax decision for certain car tax assessments, with a special 25-day rule for registered agents.

For car tax collection, recovery, and refund, the relevant parts of the tax collection law apply unless this law or rules made under it provide otherwise.

Late interest must be paid on tax that remains unpaid after the due date, as provided in the law on tax supplement and late interest.

Interest for late payment must be paid on tax that remains unpaid after the due date.

Late interest must be paid on tax that remains unpaid after the due date, according to the law on tax supplement and late-payment interest.

Late payment interest must be paid on tax that remains unpaid after the due date, according to the separate law on tax supplements and late payment interest.

Vid uppbörd, indrivning och återbäring av bilskatt gäller i tillämpliga delar reglerna i lagen om skatteuppbörd, om inte något annat följer av denna lag eller av bestämmelser med stöd av den.

If vehicle tax is not paid when due, the vehicle may not be used in traffic and authorities may prevent its use or take it into custody.

Om bilskatt inte betalas på förfallodagen får fordonet inte användas i trafik, och myndigheterna kan stoppa användningen eller omhänderta fordonet tills skatten är betald eller en angiven tidsfrist löpt ut.

If vehicle tax is not paid by the due date, collection and late interest apply, the vehicle may not be used in traffic, and tax authorities can seek assistance or take the vehicle into custody.

If vehicle tax is not paid on time, the tax may be collected with late interest and the vehicle can be stopped, seized, sold at auction, or destroyed until payment or the stated time limit is reached.

Customs or the Swedish Transport Agency may issue a preliminary ruling on how the law applies to the applicant’s vehicle taxation, if the matter is of special importance and an application is made.

Interest is paid on certain tax refunds, and very small collection amounts are not pursued.

Interest is paid on certain tax refunds and very small amounts under 10 euro are not collected.

Interest is paid on certain tax refunds and very small amounts under specified thresholds are not collected.

Interest is paid on certain tax refunds, including refunds after an appeal or a tax authority correction, and on export refunds under specified conditions. Small amounts below stated euro thresholds are not collected, with a narrow exception.

If the tax authority finds that tax was set too high or refunded too little, it must correct the decision and refund the taxpayer, unless the matter was already decided on appeal.

Vid uppbörd, indrivning och återbäring av bilskatt ska i tillämpliga delar reglerna i lagen om skatteuppbörd följas, om inte denna lag eller något som utfärdats med stöd av den säger något annat.

For car tax collection, enforcement, and refund, the relevant parts of the tax collection law apply unless this law says otherwise.

For the collection, recovery, and refund of car tax, the rules in the tax collection law apply as relevant unless this law or rules made under it say otherwise.

Vehicle tax collection, enforcement, and refunds are handled in the same way as provided for tax collection law, unless this Act or rules made under it say otherwise.

Ändring av vissa skattbeslut begärs skriftligt hos beslutsmyndigheten, inom särskilda tidsfrister.

On application, the Tax Administration or Transport and Communications Agency may issue a preliminary ruling on how the law applies to taxation of the applicant’s vehicle, except on taxable value.

Applicants can ask Skatteförvaltningen or the Transport and Communications Agency for an advance ruling on how the law applies to the taxation of their vehicle, if the matter is of special importance to the applicant.

Authorities may issue a preliminary ruling on how the law applies to taxation of the applicant’s vehicle if the matter is of special importance to the applicant, but not on the taxable value.

Sökanden kan begära ett förhandsavgörande om beskattningen av sitt fordon, om saken är av synnerlig vikt. Skatteförvaltningen eller Transport- och kommunikationsverket får meddela ett sådant avgörande, men inte om beskattningsvärdet.

This section sets where tax appeal decisions are appealed, who may appeal on the state’s behalf, appeal deadlines, and a limited rule allowing some appeals to be decided without hearing the state representative.

An applicant can ask for a preliminary ruling on how the law applies to the taxation of the applicant’s vehicle, if the matter is of particular importance, but not on the taxable value.

On application, the tax authority or transport safety authority may issue a preliminary ruling on how the law applies to taxing the applicant’s vehicle, if the matter is especially important for the applicant.

The tax or vehicle authority may issue an advance ruling on how the law applies to the applicant’s vehicle taxation if the matter is of special importance to the applicant, but not on the taxable value.

Authorities may issue a preliminary ruling on vehicle taxation on application if the matter is especially important for the applicant, but not on valuation. The application must state the question and evidence needed, and some related decisions cannot be appealed.

This section sets where tax-related appeals must be filed and the time limits for appealing.

Skattemyndigheten ska rätta sitt beslut och betala tillbaka skatt till den skattskyldige när skatt fastställts eller återburits med fel belopp, om saken inte redan har avgjorts genom besvär.

Skattemyndigheten ska rätta sitt beslut och återbära skatt till den skattskyldige om skatt fastställts för högt eller återburits för lågt, så länge saken inte redan avgjorts genom besvär.

Skattemyndigheten ska rätta sitt beslut och återbära skatt till den skattskyldige om skatt fastställts för högt eller återburits för lågt, så länge ärendet inte redan avgjorts genom besvär.

Tax authority must correct its decision and refund tax when tax was set too high or refunded too little, unless the matter has already been decided on appeal.

A decision of an administrative court can be appealed only if the Supreme Administrative Court grants leave to appeal, and the appeal must be filed within 60 days from service of the decision.

This section sets out how to request reconsideration of a decision, who may do so for the state, the filing deadlines, and when tax must still be paid on time.

This section sets deadlines and procedure for requesting reconsideration of decisions, including a special right for a state legal representative to seek amendment on the State’s behalf.

This section lets a person seek reconsideration of a decision by written request to the deciding authority, subject to specific exclusions and time limits.

You can request review of a decision in writing from the authority that made it, but some decisions cannot be reviewed that way.

Ändring i förvaltningsdomstolens beslut får sökas genom besvär hos högsta förvaltningsdomstolen bara om högsta förvaltningsdomstolen beviljar besvärstillstånd.

This section says which court hears tax appeals, who may appeal, the appeal deadlines, and when the administrative court may decide a case without hearing the state legal representative.

Section 70 sets out where appeals are filed, who may appeal on the state’s behalf, and the appeal deadlines.

This section sets where tax-related appeals are filed, who may appeal, and the main appeal deadlines.

Section 70 says certain tax-related decisions may be appealed to the competent administrative court, with special rules for vehicle tax cases and deadlines.

För sökande av ändring gäller förvaltningsprocesslagen i övrigt, om inte denna lag bestämmer något annat.

An appeal against a decision of the administrative court is allowed only if the Supreme Administrative Court grants leave to appeal. The appeal period is 60 days from service, or 30 days for decisions on preliminary rulings. A person who, under section 55, safeguards the State’s rights may appeal on behalf of the State.

Besvär av ett beslut från förvaltningsdomstolen kräver normalt besvärstillstånd från högsta förvaltningsdomstolen, och besvär ska lämnas in inom 60 dagar från delfåendet av beslutet; för förhandsavgöranden gäller 30 dagar.

A decision of the administrative court may be appealed only if the Supreme Administrative Court grants leave to appeal. Appeals must be filed within 60 days of service, or within 30 days for decisions on preliminary rulings. The person who protects the State’s rights under section 55 has a right of appeal on the State’s behalf.

An appeal against an administrative court decision is allowed only if the Supreme Administrative Court grants leave to appeal.

If vehicle tax is reduced or cancelled by an administrative court decision, Customs or the Swedish Transport Agency must pay the overpaid tax back to the taxpayer, even if an appeal is filed.

Otherwise, the Administrative Judicial Procedure Act applies to appeals under this law.

Unless this law says otherwise, the Administrative Judicial Procedure Act applies to persons seeking review.

Unless this Act says otherwise, the Administrative Procedure Act applies to appeals/seeking change matters.

Unless this law says otherwise, other appeals matters are governed by the Administrative Judicial Procedure Act.

Bilskatt ska betalas inom den tid som gäller, och vissa skattebeslut måste motiveras och delges på särskilda sätt.

The tax authority must repay overpaid car tax to the taxpayer after a court decision reducing or cancelling the tax, and must also debit the taxpayer again if the higher administrative court changes that decision.

Tax authority must pay overpaid car tax back to the taxpayer if a court reduces or cancels the tax; it must also debit the taxpayer if the supreme administrative court later changes that decision. The section also sets rules on joint fact-finding, reasons for decisions, and service of decisions.

Skattemyndigheten ska betala tillbaka överbetald bilskatt efter ett domstolsbeslut, och vissa utrednings- och delgivningsregler gäller i skatteärenden.

Unless this law says otherwise, the Administrative Judicial Procedure Act applies to appeals for amendment.

After a vehicle tax amendment proposal has been submitted to Parliament, the Government may decide that the tax is collected according to that proposal. If tax already paid is higher than the later determined tax, the difference must be refunded on application to the taxpayer.

A vehicle may be used tax-free if an agreement with a foreign state provides exemption from car tax or car and motorcycle tax and that agreement binds Finland when the law enters into force.

A vehicle may be used tax-free if a treaty with a foreign state provides for exemption from car tax or car and motorcycle tax and the treaty binds Finland when the law enters into force.

A vehicle may be used tax-free if an agreement with a foreign state provides exemption from car tax or car and motorcycle tax and the agreement binds Finland when the law enters into force.

Skattemyndigheten ska betala tillbaka överbetald bilskatt när förvaltningsdomstolen har sänkt eller upphävt skatten, och den ska utan dröjsmål debitera beloppet om högsta förvaltningsdomstolen ändrar beslutet. Beslut ska också motiveras i vissa skatteärenden, med vissa undantag.

A vehicle may be used tax-free if an agreement with a foreign state provides relief from car tax or car and motorcycle tax and the agreement binds Finland when the law enters into force.

If a legal form does not match the real nature or purpose of a matter, taxation is to be carried out as if the correct form had been used. Vehicles designed or changed to avoid tax may be taxed according to the vehicle type they actually correspond to, even if they would otherwise be tax-free or taxed at a lower rate.

If the legal form does not match the real nature or purpose, tax should be handled as if the correct form had been used. A vehicle built or changed to avoid tax can be taxed according to its real vehicle type or use, even if it would otherwise be tax-free or taxed at a lower rate.

If a legal form does not match the real nature or purpose, taxation is to be handled as if the correct form had been used. A vehicle altered to avoid tax may be taxed according to the vehicle type it actually corresponds to, even if it would otherwise be exempt or taxed at a lower rate.

A vehicle may be used tax-free if an agreement on exemption from car tax or car and motorcycle tax exists in a treaty with a foreign state binding on Finland when the law enters into force.

If a legal form does not match the real nature or purpose of a matter, taxation is to be handled as if the correct form had been used. A vehicle built or changed to avoid tax may be taxed according to the vehicle type it actually matches, even if it would otherwise be tax-free or taxed at a lower rate.

If a state tax enforcement officer under section 55 thinks the taxpayer should be taxed, the tax authority must decide the case at that officer’s request.

If the state tax enforcement officer covered by section 55 thinks the taxpayer should be taxed, the tax authority must decide the case when that officer requests it.

Skattemyndigheten ska, på begäran av en statlig rättsbevakare enligt 55 §, fatta beslut i ärendet om rättsbevakaren anser att den skattskyldige bör påföras skatt.

Tax is assessed based on the true nature of a transaction or vehicle, not a legal form that does not match it.

Om en statlig intressebevakare enligt 55 § anser att den skattskyldige bör påföras skatt, ska Tullen eller Trafiksäkerhetsverket fatta beslut i ärendet på begäran.

Vehicle registrars, inspectors, Customs and police must report certain untaxed or tax-changed vehicles to the tax authority; police and Customs may also stop use of the vehicle and take the plates and registration certificate.

Several vehicle-related authorities must report suspected unpaid vehicle tax to the tax authority, and police/customs may stop use and seize documents in those cases. During periodic inspection, the inspection officer must check that the vehicle is not under a use ban for unpaid car tax.

Vehicle registrars, inspection officials, Customs, and police must report certain suspected unpaid vehicle tax cases to the tax authority; police and Customs may also stop use of the vehicle and take the plates and registration certificate, and inspection officials must check for use prohibition during periodic inspection.

Skattemyndigheten ska, på begäran av en statlig rättsbevakare enligt 55 §, fatta beslut i ärendet om rättsbevakaren anser att den skattskyldige bör påföras skatt.

Vehicle registration staff, inspection officers, and police must report certain unpaid vehicle tax situations to customs or the Transport Safety Agency; police may also seize the vehicle or its identifying marks, and inspection officers must check for use prohibitions during periodic inspections.

Skattemyndigheten, Tullen och polisen får granska fordon, stoppa dem, och kontrollera lokaler där fordon finns eller hanteras. Om ett fordon förs till besiktningsförrättaren ska förrättaren lämna begärda uppgifter till skattemyndigheterna.

Tax authorities, customs, and police may inspect vehicles, order vehicles to be presented for inspection, inspect premises where vehicles are kept or handled, and stop vehicles for inspection. The inspection officer must provide requested information to the tax authorities.

The tax authority, Customs, and police may inspect vehicles and premises, stop vehicles for inspection, and order a vehicle to be presented to the inspection officer, who must provide requested information to the tax authorities.

Some vehicle registrars, inspection officers, Customs, and police must report suspected unpaid vehicle tax situations to the tax authority; police and Customs may also stop use of the vehicle and take the plates and registration certificate in those cases.