Verotietopyynnöt

Verotietopyynnöt refer to requests for information related to an individual's or a company's tax data. In Finland, these requests are governed by specific legislation, primarily the Act on the Openness of Government Activities (Julkisuuslaki). The core principle is that tax information is generally considered confidential due to privacy concerns. However, the law outlines specific circumstances under which access to tax data may be granted.

Typically, a verotietopyyntö can be made by an individual or an entity that has a legitimate interest in the requested information. This might include legal representatives, authorities in specific official capacities, or researchers conducting approved studies. The Finnish Tax Administration (Verohallinto) is the primary body responsible for handling such requests. They assess each request based on the legal grounds provided for disclosure.

Common grounds for granting access include situations where the information is necessary for the requester to exercise their legal rights or fulfill their legal obligations. For instance, a party involved in a legal dispute might request tax information to establish financial facts. Authorities like the police or social services may also request tax data as part of their investigations or service provision, provided they have statutory authorization.

The process usually involves submitting a formal written request detailing the specific information sought and the legal justification for the request. The Tax Administration then reviews the request and decides whether to grant or deny access. If access is granted, the information is typically provided in a limited format, adhering strictly to the scope of the permission. Denials can be appealed. The principle of proportionality is crucial, meaning only the necessary information will be disclosed.