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KHO:1997:21 Generato dall'IA

Vacation land with forest classification cannot be deemed forest under tax law if used for leisure.

Numero d'incarto KHO:1997:21
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 imposition of property tax on a vacation property classified partly as forest. The court found that despite the land's official classification, its actual use for leisure and physical limitations prevented it from qualifying as a forest under the Property Tax Act. Consequently, the court ruled that no portion of the land could be considered a forest for tax purposes.

Regesto Legislator

Generato dall'IA

KiinteistöveroL 3 § 1 mom; If a property classified as forest is used primarily for leisure and lacks capacity for sustainable forestry, it cannot be deemed a forest under the Property Tax Act.

Parole chiave

Generato dall'IA
property tax classification vacation land use forest definition taxable area determination actual use vs classification zona residenziale di vacanza utilizzazione parsimoniosa del suolo indice di sfruttamento

Disposizioni normative citate

Generato dall'IA
KiinteistöveroL 3 § 1 mom
KiinteistöveroL 3 § 1 mom
Generato dall'IA
admin_2002_oulu__282
Administrative court ruled a forested plot near a lake is tax-exempt forest land under Finnish law.
admin_1996_turku-and-pori-county__128
Court rules that a cabin used for logging is a vacation home for property tax purposes regardless of actual occupancy.
admin_1995_uusimaa-county__1229
Administrative court partially allows waste transport exemption for vacation homes based on low usage and waste volume.
admin_1999_kuopio-county__535
Transfer tax exemption applies only to the forest portion financed by rural land purchase loan.
admin_2001_hameenlinna__147
Administrative court dismissed appeal; city provided waste transport via contract or nearby collection point under Waste Act.

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Testo completo

Verovelvollisten vapaa-ajan asunto sijaitsi tilalla, jossa oli rantaviivaa noin 300 metriä ja jonka kokonaispintaalasta 2,43 hehtaarista oli luokiteltu metsämaaksi 1,6 hehtaaria, joutomaaksi 0,6 hehtaaria ja tonttimaaksi 2 000 neliömetriä. Kun otettiin huomioon tilan tosiasiallinen käyttö vapaa-ajankiinteistönä sekä sen sijaintiin ja muotoon nähden rajoitetut mahdollisuudet kestävään metsätalouden harjoittamiseen, korkein hallinto-oikeus katsoi, ettei tilasta osaakaan voitu pitää kiinteistöverolain 3 §:n 1 momentin 1 kohdassa tarkoitettuna metsänä. Tilasta oli niin ollen tullut määrätä kiinteistövero.

Äänestys 6-2.

Verovuosi_1994

KiinteistöveroL 3 § 1 mom