Lag om ändring av bränsleavgiftslagen | 940 — Finland law | Esheria

Lag om ändring av bränsleavgiftslagen

Trafiksäkerhetsverket may issue a predecision on how fuel tax rules apply, on application, for up to two years, and a final predecision can be binding in the applicant’s taxation if the applicant requires it.

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Jurisdiction
Finland
Instrument
Act or statute
Citation
940
Version
Undated source snapshot
Language
fi
Updated
Official source
View official record ↗
administrative fees advance rulings appeals deadlines fuel tax fuel tax correction reconsideration

Statute overview

About this statute

Trafiksäkerhetsverket may issue a predecision on how fuel tax rules apply, on application, for up to two years, and a final predecision can be binding in the applicant’s taxation if the applicant requires it. If fuel tax has been charged in too high an amount, the Finnish Traffic Safety Agency may correct the assessment in the liable person’s favor within the time limit in section 20. A taxpayer, another party, or the tax ombudsman may ask for reconsideration of a decision, and reconsideration requests must be handled without undue delay. Appeals to the Supreme Administrative Court require leave to appeal, only eligible persons under section 23 have appeal rights, and appeals must be filed within 60 days of service of the administrative court decision.

Available versions

  • Undated version · current

    fi

  • Undated version · current

    sv

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