Eero Männistö guest writer on Edilex.fi legal information service
The principle of legitimate expectations is one of the key principles in tax procedure. The principle ensures that taxpayers’ rights are protected if they have acted consistently and in good faith in accordance with earlier decisions and other legal praxis. Senior associate, LL.D. Eero Männistö’s article (in Finnish) discusses recent decisions and situations where the principle of legitimate expectations has had an important role in tax procedure.