KHO:1997:36
KI-generiert
VAT input tax deduction denied for expenses incurred before the taxpayer's establishment date.
Finnland (FI)
Legislator-Zusammenfassung
KI-generiertThe Supreme Administrative Court dismissed the taxpayer's appeal regarding the denial of input VAT deduction. The court found that the taxpayer incurred the relevant expenses prior to its official establishment date, which falls outside the scope of deductible expenses under the VAT Act. Consequently, the lower court's decision to reject the deduction was upheld as legally correct.
Legislator-Regeste
KI-generiertArvonlisäverolaki 1 §; Arvonlisäverolaki 2 §: Input tax deduction is not available for expenses incurred by a taxpayer before its establishment date.
Schlagwörter
KI-generiert
input tax deduction
establishment date
VAT Act
taxpayer status
expense timing
Mindestleistungen
Methode der Existenzminimumsberechnung mit Überschussverteilung
Mikroprudenzielle Aufgaben
Zitierte Gesetzesbestimmungen
KI-generiertArvonlisäverolaki 1 §
Arvonlisäverolaki 2 §
Arvonlisäverolaki 4 §
Arvonlisäverolaki 29 § 4 kohta
Tuloverolaki 22 §
Tuloverolaki 23 §
Verwandte Entscheide
KI-generiertkho-precedent_2012_73
Supreme Administrative Court allows appeal, ruling that share sale is taxable business income, not tax-exempt capital gain.
kho-precedent_2009_5
Supreme Administrative Court dismissed appeal; business-like charity activities still qualify for tax exemption under Finnish law.
kho-precedent_2015_174
Court allows charity cafe income as tax-free due to volunteer work and lack of competition.
admin_2012_helsinki__945
Voluntary fire association's water rescue service income taxed as business income, not exempt public welfare activity.
kho-precedent_2001_11
Supreme Administrative Court allows tax deduction for silent partner in partnership company.
Volltext
Äänestys 5-2-1.
ArvonlisäveroL 1 §
ArvonlisäveroL 2 §
ArvonlisäveroL 4 §
ArvonlisäveroL 29 § 4 kohta
TuloveroL 22 §
TuloveroL 23 §