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Car taxation measures by Finnish Customs due to decision KHO:2014:182 by the Supreme Administrative Court

15.1.2015 11.00
Press release

After the decision on car taxation (KHO:2014:182) of 19 December 2014 by the Supreme Administrative Court, Finnish Customs has applied comparative calculations in its decisions on first taxation concerning used vehicles. The calculations help to ensure that vehicles brought to Finland from another EU member state are not subjected to car tax in amounts exceeding the remaining car tax on vehicles already registered in Finland.

Customs has published a website on 15 January 2015 relating to the decision by the Supreme Administrative Court. The site includes comparative tax rate charts which are applied also in corrections of car taxation decisions. You can assess the need for making a correction claim by checking the charts. The site also has instructions on how to make a simplified correction claim based on the SAC decision. The website is available in Finnish and Swedish. The English website will be published as soon as possible.

By 15 January 2015, Customs has received 6 000 correction claims relating to tax rates. Customs will start giving correction decisions in February 2015. Information on the processing of claims and correction amounts are published on the Customs website relating to the SAC decision.


Further information:

Tapio Rouhiainen, Director of Car Taxation, tel. +358 (0) 40 332 8439

Site relating to the decision by the Supreme Administrative Court

>> Comparative tax rates and their application (in Finnish)
>> Correction claim (in Finnish)

Press Release