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KHO:1997:28 Generato dall'IA

Court dismissed tax on association's trade income from annual public fairs not directly linked to charitable purpose.

Numero d'incarto KHO:1997:28
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 tax authority's claim regarding an association's income from annual public fairs. The association argued these fairs were not directly linked to its charitable purpose, classifying the surplus as trade income subject to tax. The court ruled that the income was indeed trade income because the fairs did not directly further the association's charitable objectives.

Regesto Legislator

Generato dall'IA

Tuloverolaki 23 § 1 momentti; The income derived from activities not directly connected to the realization of the association's charitable purpose constitutes trade income and is subject to taxation.

Parole chiave

Generato dall'IA
charitable association trade income taxable income public fairs Tuloverolaki 23 sussidio per la frequentazione di corsi provvedimento pedagogico terapeutico spese di missione, di trasporto e di alloggio

Disposizioni normative citate

Generato dall'IA
Tuloverolaki 23 § 1 momentti
Generato dall'IA
kho-precedent_1997_26
Supreme Administrative Court dismissed VAT and income tax claims by a student association regarding fair market value of mess revenue.
admin_2000_vaasa__233
Court dismissed tax exemption claim for English kindergarten as it failed to meet public benefit requirements.
admin_2015_hameenlinna__719
Military association's food sales at public fairs deemed taxable business income under Finnish Income Tax Act.
kho-precedent_2008_84
Court holds that a sports association's cloakroom services constitute taxable business activity under VAT law.
kho-precedent_2013_71
Supreme Administrative Court dismissed appeal; association's property rental income treated as personal, not business, income.

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Testo completo

Erään teknillisen korkeakoulun opiskelijoiden tutkimus- ja harrastustoimintaa tukeva yleishyödyllinen yhdistys järjesti vuosittain kaksipäiväiset maakunnalliset ja yleisölle avoinna olevat messut, joiden kävijämäärä oli noin 18.000 henkeä. Kysymyksessä olivat seitsemännet perättäisinä vuosina järjestetyt messut. Messujen tuotot olivat noin 570.000 markkaa ja kulut noin 425.000 markkaa. Yhdistyksen messutoiminnasta, joka ei välittömästi liittynyt yhdistyksen yleishyödyllisen tarkoituksen toteuttamiseen, saama tulo oli yhdistyksen elinkeinotuloa.

Äänestys 6-1.

Ennakkotieto vuodelle 1996.

TuloveroL 23 § 1 mom