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KHO:2000:22 Generato dall'IA

Court ruled horse racing participation is VAT-exempt activity, not taxable business, allowing input tax deduction for general horse costs.

Numero d'incarto KHO:2000:22
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 allowed the taxpayer to deduct input VAT on costs related to their horse racing activities. The court determined that participating in horse races constitutes a VAT-exempt activity under specific provisions of the Value Added Tax Act, rather than a taxable business operation. Consequently, while costs directly tied to the races were non-deductible, expenses for the taxpayer's other horses remained fully deductible as they supported the overall exempt activity.

Regesto Legislator

Generato dall'IA

Arvonlisäverolaki 1 § 1 mom. 1 kohta; 45 § 1 mom. 1 ja 2 kohta: Participation in horse racing is a VAT-exempt activity, not a taxable business, allowing input tax deduction for costs incurred for horses not directly involved in the races.

Parole chiave

Generato dall'IA
value added tax horse racing activity input tax deduction VAT exempt status taxable business distinction spese giustificate dall'uso commerciale costi della campagna spesa periodica

Disposizioni normative citate

Generato dall'IA
Value Added Tax Act section 1, paragraph 1, point 1
Arvonlisäverolaki 1 § 1 mom.
Value Added Tax Act section 45, paragraph 1, points 1 and 2
Value Added Tax Act section 102, paragraph 1, point 1 and paragraph 2
Generato dall'IA
ECLI:FI:KHO:2019:139
Court allows VAT refund where all entry fees are legally mandated to be paid out as prizes.
kko-precedent_2002_38
Supreme Court dismisses claim for prize money when a club's promise to allow race entry was merely a security measure, not a binding contract granting race rights.
kko-precedent_2008_119
Supreme Court dismisses lottery charge for fishing contest where prize depended on catch weight.
kko-precedent_1989_129
Supreme Court dismisses claim against race organizer for horse injuries caused by sudden track lighting failure.
admin_1999_uusimaa-county__432
Court dismissed child care fee claim when employer-paid mileage reimbursements were treated as taxable income.

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Testo completo

A:n harjoittama ravikilpailutoiminta, joka käsitti hevosen osallistumisen ravikilpailuihin, ei sitä vastoin ollut arvonlisäverolaissa tarkoitettua verollista liiketoimintaa vaan verotonta raviurheilukilpailuun osallistumista. A:n ravikilpailutoiminnasta saamat palkkiot ja muut tulot olivat arvonlisäverotuksessa verottomia arvonlisäverolain 45 §:n 1 momentin 1 ja 2 kohdan nojalla. Ravikilpailutoiminnassa käytettäviä tavaroita ja palveluja ei näin ollen ollut hankittu A:n verollista hevostaloustoimintaa varten vaan A:n verotonta ravikilpailutoimintaa varten. Vähennyskelvottomia olivat kuitenkin ainoastaan välittömästi ravikilpailutoimintaan kohdistuvat kulut. Muut kulut olivat kokonaisuudessaan vähennyskelpoisia riippumatta siitä, kohdistuivatko ne ravikilpailuihin osallistuviin vai muihin hevosiin. Maksuunpano joulukuulta 1995.

Arvonlisäverolaki 1 § 1 mom. 1 kohta, 45 § 1 mom. 1 ja 2 kohta ja 102 § 1 mom. 1 kohta ja 2 mom.