Act 153/2006 was adopted following a Supreme Court Ruling in Case No 415/2005, where the Court concluded that street construction fee was tax and not a charge for service provided.
Laki nro 153/2006 hyväksyttiin korkeimman oikeuden annettua asiassa nro 415/2005 tuomion, jonka mukaan katurakentamismaksu on vero eikä maksu suoritetuista palveluista.