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KHO:1997:147 Generato dall'IA

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

Numero d'incarto KHO:1997:147
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
input VAT deduction residential property separate accounting business use private residence VAT proportion tax appeal direttiva di esecuzione

Disposizioni normative citate

Generato dall'IA
Arvonlisäverolaki 1 § 1 mom 1 kohta (1501/93)
Kuudes neuvoston direktiivi 13 artikla A-kohta 1 kohta n alakohta (77/388/ETY)
Generato dall'IA
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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Testo completo

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