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KHO:2001:5 Generato dall'IA

Supreme Administrative Court allows tax assessment based on holiday home value for rural residence near sea.

Numero d'incarto KHO:2001:5
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 tax authority's decision to assess the rural residence's value using the holiday home rate rather than the scattered settlement rate. The taxpayer argued that the property's location 100 meters from the sea warranted the lower scattered settlement valuation, while the authority maintained the holiday home standard applied. The court ruled that the specific construction guidelines and the property's functional use justified the higher holiday home valuation for tax purposes.

Regesto Legislator

Generato dall'IA

Varallisuusverolaki 11 §; 16 § 2 mom.; 23 § 4 mom.: When assessing property tax, the valuation guidelines applicable to the specific type of building and its intended use must be followed, even if the location is near the sea.

Parole chiave

Generato dall'IA
property tax assessment holiday home valuation scattered settlement rate rural residence construction guidelines tax authority decision Supreme Administrative Court distanza tra edifici

Disposizioni normative citate

Generato dall'IA
Varallisuusverolaki 11 §
Varallisuusverolaki 11 §, 16 § 2 mom.
Varallisuusverolaki 16 § 2 mom.
Varallisuusverolaki 23 § 4 mom.
Generato dall'IA
kho-precedent_2001_43
Supreme Administrative Court ruled that a coastal general plan allows building permits for holiday homes on M-areas without a separate exception. The court clarified that such plans constitute the 'general plan' under the Planning and Building Act. Consequently, the exception authority lies with the municipality, not the Environment Centre.
admin_2012_turku__106
Construction permit denied for holiday home outside coastal plan zone due to reliance on water attraction.
ECLI:FI:KHO:2022:102
Supreme Administrative Court dismisses variance for vacation home due to insufficient flood risk assessment and site suitability verification.
kho-precedent_2004_36
Court holds riverbank width must be interpreted from the purpose of the Planning and Building Act to determine jurisdiction.
kho-precedent_2004_57
Supreme Administrative Court dismisses appeal to deny exception for converting seaside holiday home to permanent residence due to planning harm.

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Testo completo

P:n kuntaa koskevissa rakennusmaan arviointiohjeissa oli määrätty 21 markan ohjearvo neliömetriltä omarantaisille lomarakennuspaikoille ja 11 markan ohjearvo haja-asutusrakennuspaikoille. Kunnassa sijaitsevan maatilan asuinrakennuksen etäisyys meren rannasta oli noin 100 metriä. Katsottiin, että maatilankin asuinrakennuksen rakennuspaikan arvo kiinteistöveroa määrättäessä oli laskettava arviointiohjeen omarantaisen lomarakennuspaikan eikä haja-asutusrakennuspaikan arvon mukaan. Verovuodet 1995 ja 1996.

Varallisuusverolaki 11 §, 16 § 2 mom. ja 23 § 4 mom.

Verohallituksen päätös niistä perusteista, joiden mukaan muun kiinteistön kuin maatilan maapohjan verotusarvo lasketaan vuodelta 1994 ja vuodelta 1995 toimitettavassa verotuksessa (1021/1994) ja (1285/1995)