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KHO:2000:32 Generato dall'IA

First-time homebuyer stamp duty exemption denied due to delayed occupancy after purchase.

Numero d'incarto KHO:2000:32
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court dismissed the taxpayer's claim for a refund of stamp duty paid on a property purchase. The taxpayer met age and prior ownership requirements but failed to occupy the unit as a permanent residence until seven and a half years after buying it. Consequently, the court held that the statutory conditions for the first-time homebuyer exemption were not satisfied, rendering the refund inadmissible.

Regesto Legislator

Generato dall'IA

Leimaverolain 57 b §; 97 c §: The exemption for first-time homebuyers requires actual use of the property as a permanent residence within a reasonable time; a delay of over seven years precludes the application of the exemption and any subsequent refund.

Parole chiave

Generato dall'IA
stamp duty exemption first-time homebuyer permanent residence requirement tax refund denial occupancy timeline Supreme Administrative Court Finland tax law permesso di dimora scaduto

Disposizioni normative citate

Generato dall'IA
Leimaverolain 57 b § 1 kohta
Leimaverolain 97 c §
X:lle ei voitu leimaverolain 97 c §:n nojalla palauttaa hänen suorittamaansa leimaveroa.
Generato dall'IA
admin_1995_kuopio-county__396
Renting out a first home before moving in does not bar stamp duty refund if ownership and use conditions are met.
admin_1988_uusimaa-county__1196
Court dismissed tax claim; ownership deemed to start at contract date, not transfer date, under Finnish tax law.
admin_1990_hame-county__13
Court allows interest deduction on rental property as business income when held for the entire tax year.
admin_2016_helsinki__1074
Court denies tax deduction for apartment renovation costs as the unit was not used for family residence.
admin_1996_hame-county__8
Finland's Supreme Administrative Court allowed interest deduction for a home loan where the house was sold before occupancy.

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Testo completo

X, joka täytti ensiasunnon ostajan verovapauden edellytykset iän ja aikaisemman omistuksen osalta, oli 10.12.1990 ostanut asuinhuoneiston hallintaan oikeuttavat osakkeet ja suorittanut sen johdosta arvopapereiden siirtoleimaveron. X oli vuokrannut asunnon 30.6.1998 asti ja oli vasta tämän jälkeen ryhtynyt käyttämään huoneistoa omana vakituisena asuntonaan. X:n ei voitu katsoa, kun hän vasta seitsemän ja puolen vuoden kuluttua hankinnasta muutti asumaan huoneistoon, ryhtyneen leimaverolain 57 b §:n 1 momentin 1 kohdassa säädetyin tavoin käyttämään huoneistoa omana vakituisena asuntonaan eikä mainitussa lainkohdassa tarkoitetun ensiasunnon ostajan leimaverovapauden edellytyksen voitu katsoa täyttyneen. X:lle ei voitu leimaverolain 97 c §:n nojalla palauttaa hänen suorittamaansa leimaveroa.

Leimaverolaki 57 b § ja 97 c §