KHO:1997:36
Generato dall'IA
VAT input tax deduction denied for expenses incurred before the taxpayer's establishment date.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the taxpayer's appeal regarding the denial of input VAT deduction. The court found that the taxpayer incurred the relevant expenses prior to its official establishment date, which falls outside the scope of deductible expenses under the VAT Act. Consequently, the lower court's decision to reject the deduction was upheld as legally correct.
Regesto Legislator
Generato dall'IAArvonlisäverolaki 1 §; Arvonlisäverolaki 2 §: Input tax deduction is not available for expenses incurred by a taxpayer before its establishment date.
Parole chiave
Generato dall'IA
input tax deduction
establishment date
VAT Act
taxpayer status
expense timing
prestazioni minime
metodo del minimo esistenziale con ripartizione dell'eccedenza
compiti microprudenziali
Disposizioni normative citate
Generato dall'IAArvonlisäverolaki 1 §
Arvonlisäverolaki 2 §
Arvonlisäverolaki 4 §
Arvonlisäverolaki 29 § 4 kohta
Tuloverolaki 22 §
Tuloverolaki 23 §
Decisioni correlate
Generato dall'IAkho-precedent_2012_73
Supreme Administrative Court allows appeal, ruling that share sale is taxable business income, not tax-exempt capital gain.
kho-precedent_2009_5
Supreme Administrative Court dismissed appeal; business-like charity activities still qualify for tax exemption under Finnish law.
kho-precedent_2015_174
Court allows charity cafe income as tax-free due to volunteer work and lack of competition.
admin_2012_helsinki__945
Voluntary fire association's water rescue service income taxed as business income, not exempt public welfare activity.
kho-precedent_2001_11
Supreme Administrative Court allows tax deduction for silent partner in partnership company.
Testo completo
Äänestys 5-2-1.
ArvonlisäveroL 1 §
ArvonlisäveroL 2 §
ArvonlisäveroL 4 §
ArvonlisäveroL 29 § 4 kohta
TuloveroL 22 §
TuloveroL 23 §