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KHO:1997:75 Generato dall'IA

Supreme Administrative Court ruled that a tall transmission mast is a taxable structure under the Property Tax Act.

Numero d'incarto KHO:1997:75
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 tall transmission mast constitutes a taxable structure under the Property Tax Act. The appellant argued the mast was not part of the equipment building, but the court emphasized its height, construction, and foundation. Consequently, the court determined the mast must be taxed as a structure under Section 2 of the Property Tax Act.

Regesto Legislator

Generato dall'IA

Kiinteistöverolain 2 §:n 2 momentin 1 kohta; A tall transmission mast, due to its height, structure, and foundation, is legally classified as a taxable structure under the Property Tax Act.

Parole chiave

Generato dall'IA
Property Tax Act taxable structure transmission mast construction definition property tax liability altezza della costruzione vizio di costruzione diritto all'antenna

Disposizioni normative citate

Generato dall'IA
Property Tax Act Section 2, Paragraph 2, Subsection 1
Generato dall'IA
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Testo completo

Vuokramaalla oleva, yli 200 metriä korkea lähetysantennimasto sijaitsi laiteasemarakennuksen vieressä. Maston ja sen betonisen perustan liitos oli ruuvipultein varmistettu laippaliitos, ja mastoa pitivät pystyssä tukiharusköydet. Laiteasemarakennukseen masto oli yhdistetty syöttökaapelilla. Antennimastoa ei ollut pidettävä laiteasemarakennukseen kuuluvana. Mastoa oli kuitenkin sen koko, rakenne ja maapohjaan kiinnittämistapa huomioon ottaen pidettävä kiinteistöverolain 2 §:n 2 momentin 1 kohdan tarkoittamana rakennelmana, josta oli suoritettava kiinteistöveroa. Verovuosi_1993.

Äänestys 5-3.

KiinteistöveroL 2 §