Legislator Giurisprudenza & Legislazione
KHO:1999:31 Generato dall'IA

Supreme Administrative Court ruled that power plant equipment is not a permanent building structure under transfer tax law.

Numero d'incarto KHO:1999:31
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court held that machinery serving a power plant's electricity production does not qualify as a permanent building structure under the Transfer Tax Act. The court determined that these machines are movable equipment rather than fixed structures permanently serving a building. Consequently, the transfer of such equipment is not subject to the specific tax provisions applicable to permanent building structures.

Regesto Legislator

Generato dall'IA

Varainsiirtoverolaki 5 § 1 mom 3 kohta; The court established that machinery serving a power plant's electricity production is not a permanent building structure under the Transfer Tax Act.

Parole chiave

Generato dall'IA
transfer tax permanent building structure power plant equipment movable property tax liability Supreme Administrative Court Finland sostanza non necessaria all'esercizio

Disposizioni normative citate

Generato dall'IA
Varainsiirtoverolaki 5 § 1 mom 3 kohta
Varainsiirtoverolaki 5 § 1 mom 3 kohta
Generato dall'IA

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Testo completo

Vesivoimalaitoksen sähkön tuotantoa palvelevat koneet ja laitteet eivät olleet varainsiirtoverolain 5 §:n 1 momentin 3 kohdassa tarkoitettuja kiinteistön käyttöä pysyvästi palvelevia rakennelmia.

Varainsiirtoverolaki 5 § 1 mom 3 kohta