KHO:2000:62
Generato dall'IA
VAT refund claim dismissed due to failure to meet strict statutory timing requirements under Finnish VAT Act.
Sintesi Legislator
Generato dall'IAThe Supreme Administrative Court dismissed the taxpayer's claim for a VAT refund, ruling that the application was filed after the statutory deadline. The taxpayer argued the delay was unavoidable, but the court emphasized the strictness of the time limits in the VAT Act. Consequently, the right to claim the refund was extinguished because the procedural requirement was not met.
Regesto Legislator
Generato dall'IAArvonlisäverolaki 27 § 1 mom.; Arvonlisäverolaki 29 § 1 mom. 3 kohta: A claim for VAT refund is time-barred if not submitted within the statutory period, regardless of the taxpayer's subjective reasons for the delay.
Parole chiave
Generato dall'IA
VAT refund claim
statutory time limit
Finnish VAT Act
procedural deadline
time-barred claim
proprietà pubblica
restituzione dei sussidi statali
gestione finanziaria delle collettività pubbliche
Disposizioni normative citate
Generato dall'IAArvonlisäverolaki 27 § 1 mom.
Arvonlisäverolaki 27 § 1 mom.
Arvonlisäverolaki 29 § 1 mom. 3 kohta
Arvonlisäverolaki 29 § 1 mom. 3 kohta
Giurisprudenza citata
Generato dall'IAKHO 27.11.2000 T 3096
myös KHO 27.11.2000 T 3096.
Decisioni correlate
Generato dall'IAadmin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.
kko-other_2003_957
Court held that nature change from crown land to tax land does not automatically satisfy lease term requirements.
kko-other_2003_959
Court held that changing land from crown to tax land does not automatically satisfy lease conditions.
kho-precedent_2012_15
Court allows VAT deduction for parking lot construction and operations as a tax-exempt business activity under VAT Directive.
admin_2002_helsinki__43
VAT deduction allowed for real estate sales costs and notary fees on business-use properties.
Testo completo
Arvonlisäverolaki 27 § 1 mom.
Arvonlisäverolaki 29 § 1 mom. 3 kohta
Ks. myös KHO 27.11.2000 T 3096.