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KHO:2000:20 KI-generiert

VAT refund claim dismissed because goods were not used for taxable activities in Finland.

Geschäftsnummer KHO:2000:20
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 claim for a VAT refund regarding imported goods. The court found that the goods were not used for taxable activities within Finland, which is a mandatory condition for the refund under the VAT Act. Consequently, the European Communities Sixth VAT Directive's provisions on refunds were not applicable to this situation.

Legislator-Regeste

KI-generiert

Arvonlisäverolaki 1 § 1 mom. 1 kohta; 44 § 1 mom. ja 73 § 1 mom.; Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 11 artikla A kohta 2 kohta b alakohta sekä 13 artikla B kohta a alakohta: A refund of VAT on imported goods is only granted if the goods are used for taxable activities in the Member State of import.

Schlagwörter

KI-generiert
VAT refund imported goods taxable activities Sixth VAT Directive Supreme Administrative Court Finanzierung der beruflichen Vorsorge Lohnpolitik paritätische Verwaltung

Zitierte Gesetzesbestimmungen

KI-generiert
Arvonlisäverolaki 1 § 1 mom. 1 kohta
Arvonlisäverolaki 1 § 1 mom. 1 kohta, 44 § 1 mom.
Arvonlisäverolaki 44 § 1 mom.
Arvonlisäverolaki 73 § 1 mom.
Council Directive 77/388/EEC Article 11(A)(2)(b)
Council Directive 77/388/EEC Article 13(B)(a)

Zitierte Rechtsprechung

KI-generiert
KHO 16.03.2000/564
Kts myös KHO 16.03.2000/564
KI-generiert
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Volltext

Arvonlisäverolaki 1 § 1 mom. 1 kohta, 44 § 1 mom. ja 73 § 1 mom.

Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 11 artikla A kohta 2 kohta b alakohta sekä 13 artikla B kohta a alakohta

Kts myös KHO 16.03.2000/564