Helsinki Ad­min­is­tra­tive Court

Helsinki Ad­min­is­tra­tive Court re­solves ad­min­is­tra­tive and ju­di­cial ap­peals, sub­mis­sion and ap­pli­ca­tion is­sues, and ad­min­is­tra­tive dis­putes in its ju­di­cial dis­trict. The ju­di­cial dis­trict of Helsinki Ad­min­is­tra­tive Court con­sists of the mu­nic­i­pal­i­ties of Uusi­maa province. All appeals on value-added tax, excise taxation and customs are handled in Helsinki Administrative Court.

The ma­jor­ity of ap­peals are re­solved by the ad­min­is­tra­tive court on the ba­sis of the writ­ten ma­te­r­ial ob­tained with­out hear­ing the par­ties orally. Oral hear­ings and on-site in­spec­tions are, how­ever, also held in the ad­min­is­tra­tive court.