How can I submit an appeal?
You can submit a free-form petition of appeal in writing against a decision on correction.
Submit the petition during the appeal period to the Tax Administration office that issued the decision on correction and they will then deliver it further to an administrative court.
Who can submit appeals against decisions on correction?
The person liable to pay car tax can submit an appeal against a decision on correction.
The person liable to pay taxes can authorise another person to act as his agent in the appeal procedure with a written authorisation.
The contents of the petition of appeal
Declare in the petition of appeal
- The decision on correction appealed against
- What parts of the decision are being appealed against and how it is to be changed
- Grounds based on which the appeal is made (for example, just mentioning that the taxes are too high is not enough, but an appeal must mention the grounds on which taxes have been collected excessively)
- The name and place of residence of the appellant
- The name of the legal representative, agent, or other person who wrote the petition of appeal
- The postal address and telephone number for any notifications to the appellant concerning the matter
- The signature of the appellant, legal representative or agent
- An account number for the payment of possible tax refunds.
Enclose with the petition of appeal
- Either the original decision on correction being appealed against or a copy of it
- A clarification of the time of commencement of the appeal period when more than 3 years have passed since the beginning of the calendar year the car tax decision was issued
- The documents to which the appellant is referring to support his case, if they have not yet been delivered to Tax Administraion
- The agent of the appellant, excluding an agent who is a lawyer or a legal aid counsel, is to enclose a power of attorney with the petition of appeal.
The petition of appeal must be submitted within a given time
The time limit for submitting an appeal on a decision on correction is three years from the beginning of the calendar year that followed the car tax decision
always at least 60 days after being noticed of the decision on correction
If you have received a car tax decision in 2014 and it has been adjusted in 2016, your appeal against the adjustment decision must arrive at the latest on 31 December 2017. The appeal time runs as from the car tax decision, not from the adjustment decision. Appeals filed late will not be taken into consideration.
Which administrative court will process the appeal?
The appeal will be processed by the administrative court within whose judicial district the place of residence of the person liable to pay taxes was when the vehicle was initially taxed (www.oikeus.fi). If the person liable to pay taxes does not have a place of residence in Finland, the appeal will be processed by the Helsinki Administrative Court.
Where should you send the appeal?
If you are appealing against an adjustment decision made by the Finnish Tax Administration, send your appeal to the competent Administrative Court within the time limit.
If you are appealing against an adjustment decision made by Customs and the original car tax decision was issued on 1 January 2016 or later, send it to the competent Administrative Court within the time limit.
You can use search criteria such as the name of the municipality to find the judicial districts and contact information of the Administrative Courts on the website of the judicial administration at www.oikeus.fi (Courts of Law > Administrative Courts).
If you are appealing against an adjustment decision made by Customs and the original car tax decision was issued before 1 January 2016, send your appeal to the Finnish Tax Administration within the time limit.
What does it cost to appeal?
The administrative court charges a fee of 250 euros for processing the appeal. However, the processing fee is not charged if the administrative court changes a decision subject to appeal in favour of the appellant. In individual cases the court may decide not to charge any fee if it is considered unreasonable in the circumstances.
For more information on court fees of the administrative court, see www.oikeus.fi.