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KKO 5127/1995 KI-generiert

Supreme Court ruled that commercial premises rent must be compared with similar commercial premises for tax fairness.

Geschäftsnummer KKO 5127/1995
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court upheld the tax authority's finding that the commercial property's rent exceeded the market rate for similar properties. The taxpayer argued the specific building warranted a higher rent, but the court rejected this distinction. Consequently, the tax assessment based on the corrected market rate was confirmed as legally sound.

Legislator-Regeste

KI-generiert

HVL 112 § (653/87); The rent of a commercial property must be determined by comparing it with the market rent of similar commercial properties in the same locality, disregarding unique features that do not justify a significant deviation from the general market rate.

Schlagwörter

KI-generiert
commercial property rent tax valuation market rate comparison similar premises tax fairness Supreme Court ruling property assessment Verkehrswert

Zitierte Gesetzesbestimmungen

KI-generiert
HVL 112 § (653/87)

Zitierte Rechtsprechung

KI-generiert
KKO:1994:96
Supreme Court rejects rent reduction under 112 § due to economic recession and location value loss.
KI-generiert
kko-precedent_1994_96
Supreme Court rejects rent reduction under 112 § due to economic recession and location value loss.
kko-precedent_1991_78
Tenant's unjustified termination of lease requires landlord to mitigate damages by re-leasing at lower rent.
appeal_1983_helsinki__238
Landlord wins rent claim; tenant's rent reduction claim dismissed for failure to serve notice.
ECLI:FI:KKO:2017:91
Supreme Court holds that the statutory cap on security applies only to the tenant, not the guarantor in a guarantee contract.
kko-precedent_1999_34
Supreme Court allows rent reduction claim based on property condition despite expiration of lease term.

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Volltext

Kysymys siitä, ylittikö liikehuoneiston vuokra olennaisesti vuokra-arvoltaan samanveroisista ja samaan tarkoitukseen käytettävistä huoneistoista paikkakunnalla maksetun kohtuullisen käyvän vuokran.

Ks. KKO:1994:96

HVL 112 § (653/87)