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KHO:1997:147 KI-generiert

VAT input tax deduction denied for business use of private residence without separate accounting.

Geschäftsnummer KHO:1997:147
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court dismissed the taxpayer's appeal regarding the denial of input VAT deduction. The court found that the taxpayer failed to provide separate accounting for business and private use of the residential property, making the business portion indeterminate. Consequently, the deduction was rejected as the taxpayer could not substantiate the proportion of the property used exclusively for business activities.

Legislator-Regeste

KI-generiert

Arvonlisäverolaki 1 § 1 mom 1 kohta; Kuudes neuvoston direktiivi 13 artikla A-kohta 1 kohta n alakohta: Input VAT deduction is denied when the taxpayer cannot separate business and private use of a residential property through separate accounting.

Schlagwörter

KI-generiert
input VAT deduction residential property separate accounting business use private residence VAT proportion tax appeal Durchführungsrichtlinie

Zitierte Gesetzesbestimmungen

KI-generiert
Arvonlisäverolaki 1 § 1 mom 1 kohta (1501/93)
Kuudes neuvoston direktiivi 13 artikla A-kohta 1 kohta n alakohta (77/388/ETY)
KI-generiert
kho-precedent_2004_119
VAT not due for church property management services performed outside of taxable capacity under EU Directive.
kho-precedent_2009_84
Supreme Administrative Court dismissed VAT refund claim for school union's property management services as non-business activity.
kho-precedent_2012_15
Court allows VAT deduction for parking lot construction and operations as a tax-exempt business activity under VAT Directive.
kho-precedent_2007_34
Limited tax resident pension taxed at source not exceeding general tax liability under EU law.
kho-precedent_2016_128
Court dismissed VAT refund claim where museum income did not exempt self-use property services from tax.

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Volltext

Ennakkotieto ajalle 1.1.1997-31.12.1997.

ArvonlisäveroL 1 § 1 mom 1 kohta (1501/93)

Kuudes neuvoston direktiivi jäsenvaltioiden liikevaihtoverolainsäädännön yhdenmukaistamisesta - yhteinen arvonlisäverojärjestelmä: yhdenmukainen määräytymisperuste (77/388/ETY) 13 artikla A-kohta 1 kohta n alakohta