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KHO:1997:2 Generato dall'IA

Sports club exempt from VAT because income not considered taxable business income under tax laws.

Numero d'incarto KHO:1997:2
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court allowed the sports club's appeal, ruling it exempt from value-added tax on its advertising distribution activities. The club argued that while the work was done for profit and resembled business operations, the scale and nature of the activity did not constitute taxable business income under tax law. Consequently, since the income was not deemed a taxable business income, the club was not a value-added tax liable entity under the relevant statute.

Regesto Legislator

Generato dall'IA

Arvonlisäverolaki 1 § 1 momentin 1 kohta; Arvonlisäverolaki 4 §: A sports club performing advertising distribution for profit is not liable for value-added tax if the activity's scale and nature do not render the income taxable business income under tax law.

Parole chiave

Generato dall'IA
value-added tax exemption taxable business income sports club liability profit motive analysis administrative court review prestazione valutabile in denaro costo d'esercizio spese giustificate dall'uso commerciale

Disposizioni normative citate

Generato dall'IA
Arvonlisäverolaki 1 § 1 momentin 1 kohta
Arvonlisäverolaki 4 §
Tuloverolaki 22 §
Tuloverolaki 23 §
Generato dall'IA
kho-precedent_2008_84
Court holds that a sports association's cloakroom services constitute taxable business activity under VAT law.
insurance_2023_1089-2022
Insurance Court ruled that business turnover and hours exceeded mandatory insurance threshold despite partial support.
kho-precedent_2012_73
Supreme Administrative Court allows appeal, ruling that share sale is taxable business income, not tax-exempt capital gain.
kho-precedent_1997_36
VAT input tax deduction denied for expenses incurred before the taxpayer's establishment date.
ECLI:FI:KHO:2017:191
Supreme Administrative Court rules that a charity's shooting practice income is tax-exempt if closely linked to its public benefit purpose.

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Testo completo

Yleishyödyllisenä yhteisönä pidettävä urheiluseura oli tehnyt sopimuksen yritysten viikkomainosten jakelusta kunnan alueella. Jakelun suorittivat yhdistyksen jäsenet talkootyönä. Mainosten jakelusta saatavat tulot, joita arveltiin kertyvän 80.000 markkaa vuodessa, käytettiin yhdistyksen junioritoiminnan tukemiseen. Mainosten jakelutoiminta tapahtui ansiotarkoituksessa ja muutenkin arvonlisäverolain 1 §:n 1 momentin 1 kohdassa tarkoitetulla tavalla liiketoiminnan muodossa. Siitä saatua tuloa ei kuitenkaan toiminnan laatu ja laajuus huomioon ottaen pidetty tuloverolaissa tarkoittuna veronalaisena elinkeinotulona. Koska yleishyödyllinen yhteisö on arvonlisäverolain 4 §:n mukaan verovelvollinen vain, jos sen toiminnastaan saamaa tuloa pidetään tuloverolaissa tarkoitettuna veronalaisena elinkeinotulona, yhdistyksen ei ollut suoritettava harjoittamastaan jakelutoiminnasta arvonlisäveroa. Ennakkotieto ajalle 1.1.1995-31.12.1996

ArvonlisäveroL 1 § 1 mom 1 kohta

ArvonlisäveroL 4 §

TuloveroL 22 §

TuloveroL 23 §