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KHO:1997:37 Generato dall'IA

Water cooperative's continuous water sales deemed business activity subject to VAT and income tax.

Numero d'incarto KHO:1997:37
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 ruled that a water cooperative's continuous sales of water constituted business activity under the Value Added Tax Act. The court found that despite serving members, the operation targeted a broad customer base and generated income, making it taxable. Consequently, the cooperative was required to register as a VAT payer and pay income tax on its earnings.

Regesto Legislator

Generato dall'IA

Value Added Tax Act s. 1(1); Value Added Tax Act s. 4; Income Tax Act s. 23: Continuous sales of water by a cooperative to a broad public constitute business activity subject to VAT and income tax.

Parole chiave

Generato dall'IA
water cooperative business activity value added tax income tax continuous sales broad customer base tax registration canone d'acqua

Disposizioni normative citate

Generato dall'IA
Value Added Tax Act s. 1(1)
Value Added Tax Act s. 4
Income Tax Act s. 23

Giurisprudenza citata

Generato dall'IA
KHO:1984-II-505
Generato dall'IA
admin_1996_lapland-county__336
Administrative court annulled municipal rejection of private water utility's general status due to meeting statutory requirements.
market_2014_383
Market Court dismissed bid protest over bio-waste option pricing, ruling procedure compliant and plaintiff liable for costs.
market_2011_410
Market Court annuls flawed public procurement decision and orders full re-tendering due to missing criteria.
kho-precedent_2013_70
Tax exemption denied to charity for ambulance service due to significant harm to competitors.
kho-precedent_2001_16
Finesse deduction allowed for share issuance costs as general expenses of taxable business under VAT Act.

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Testo completo

Yleishyödylliseksi yhteisöksi katsottu vesiosuuskunta ylläpiti ja hoiti vedenhankintaa pääasiassa jäsentensä kiinteistöjä varten. Osuuskunnan jäseniä oli ollut 74 vuonna 1995 ja kunta oli hyväksynyt sen yleiseksi vesilaitokseksi kylän alueella. Osuuskunnan harjoittaman veden myynnin, joka oli jatkuvaa toimintaa, tapahtui ansiotarkoituksessa ja kohdistui laajahkoon asiakaspiiriin, katsottiin tapahtuvan arvonlisäverolain 1 §:n 1 momentin 1 kohdassa tarkoitetulla tavalla liiketoiminnan muodossa. Osuuskunnan veden myynnistä saamaa tuloa ei ollut myöskään pidettävä tuloverolain 23 §:n nojalla tuloverotuksessa verovapaana, vaan se oli osuuskunnan veronalaista elinkeinotuloa. Osuuskunnan oli näin ollen, ottaen huomioon arvonlisäverolain 4 §:n säännös, suoritettava arvonlisäveroa harjoittamastaan veden myynnistä. Rekisteröinti verovelvolliseksi 1.6.1994 lukien.

Äänestys 5-2-1.

Vrt. KHO:1984-II-505

ArvonlisäveroL 1 §

ArvonlisäveroL 4 §

TuloveroL 22 §

TuloveroL 23 §