Lag om tillsynsavgift för flygtrafiken

Chapter 1: General provisions.

A flight traffic supervision fee is charged to the state for aviation safety supervision and public administrative tasks in aviation, as provided in this Act.

This section defines “airport,” “payment period,” and “liable payer” for the Act.

Ilmailuhallinto huolehtii maksun kantamisesta ja valvonnasta, ja voi antaa tarkempia määräyksiä maksumenettelystä ja kirjanpidosta sekä vahvistaa ilmoituslomakkeen kaavan.

The air transport oversight fee is 0.90 euros per qualifying passenger, calculated airport-by-airport, and it applies only to the amount above 20,000 euros.

Maksuvelvollisen on toimitettava kirjallinen ilmoitus Ilmailuhallinnolle viimeistään tammikuun 31 päivänä edelliseltä kalenterivuodelta, ja ilmoituksessa on oltava maksun määräämiseen tarvittavat tiedot.

Ilmailuhallinto determines the fee without delay based on the notification and other evidence it has received.

The annual fee must be paid in four equal instalments by the stated deadline; if the payment decision has not been served in time, payment follows the notice or the payer’s accounts.

Maksetulle maksulle, joka maksetaan myöhässä, lasketaan viivästysseuraamukset lain mukaan.

A liable payer’s payment can be increased if it submits incorrect, incomplete, misleading, or false information, or fails to meet its notification duty.

If the taxpayer has failed to report correctly and tax was left unassessed, the unpaid tax and statutory increase must be imposed.

This section says the rules in the Tax Collection Act sections 7, 12 and 14 apply to payment locations, payment-related costs, payments received by a financial institution for the Civil Aviation Administration, transfer compensation, and late interest for failed transfers.

If a liable person has been overcharged or refunded too little because of an error, the tax/payment decision must be corrected unless the matter has already been decided on appeal.

A tax/payment decision must be corrected in favor of the recipient if an amount was left uncharged because of calculation error, comparable mistake, or incomplete examination, unless the matter has already been decided on appeal.

A rectification request about a fee decision must be submitted to Ilmailuhallinto within the stated time limits.

This section says appeals against certain Civil Aviation Administration decisions are made to the Helsinki Administrative Court, and the director responsible for administrative affairs may appeal on behalf of the State.

The fee must still be paid on time even if an appeal is filed, unless the administrative court decides otherwise.

A decision of the administrative court may be appealed to the Supreme Administrative Court if leave to appeal is granted. The appeal must be filed within 30 days of service of the administrative court’s decision, and the appeal document must be delivered to the Supreme Administrative Court within the appeal period.

If a payment is refunded because of an adjustment or an appeal, refund interest must be paid on the refunded amount from the payment date until the repayment date.

The airport operator must keep accounting records for fee-setting and supervision, including passenger numbers in commercial traffic, and must keep the material in readable or convertible machine-readable form.

The liable person must, on request, provide the Finnish Aviation Administration or its designated expert and impartial person with accounting records and other necessary information for inspection, in the requested format.

This section says the law enters into force on 1 January 2006, and before then preparatory implementation measures may be taken.