KHO (Supreme Administrative Court)

Korkein hallinto-oikeus (KHO) is the supreme court for administrative judicial proceedings in Finland, established under the Constitution and the Act on Administrative Judicial Procedure (808/2019).

If a business disagrees with a tax authority decision, it can appeal through the administrative court system up to KHO, whose ruling establishes precedent for how tax law is interpreted.

KHO reviews administrative decisions and public law matters. KKO handles private law disputes and criminal cases. Both courts serve as the final appeal instance in their respective domains.

KHO precedent decisions are essential for understanding how administrative law, tax law, environmental law, and regulatory decisions are interpreted in Finland.