Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KKO 5127/1995 Generato dall'IA

Supreme Court ruled that commercial premises rent must be compared with similar commercial premises for tax fairness.

Numero d'incarto KKO 5127/1995
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 Court upheld the tax authority's finding that the commercial property's rent exceeded the market rate for similar properties. The taxpayer argued the specific building warranted a higher rent, but the court rejected this distinction. Consequently, the tax assessment based on the corrected market rate was confirmed as legally sound.

Regesto Legislator

Generato dall'IA

HVL 112 § (653/87); The rent of a commercial property must be determined by comparing it with the market rent of similar commercial properties in the same locality, disregarding unique features that do not justify a significant deviation from the general market rate.

Parole chiave

Generato dall'IA
commercial property rent tax valuation market rate comparison similar premises tax fairness Supreme Court ruling property assessment valore venale

Disposizioni normative citate

Generato dall'IA
HVL 112 § (653/87)

Giurisprudenza citata

Generato dall'IA
KKO:1994:96
Supreme Court rejects rent reduction under 112 § due to economic recession and location value loss.
Generato dall'IA
kko-precedent_1994_96
Supreme Court rejects rent reduction under 112 § due to economic recession and location value loss.
kko-precedent_1991_78
Tenant's unjustified termination of lease requires landlord to mitigate damages by re-leasing at lower rent.
appeal_1983_helsinki__238
Landlord wins rent claim; tenant's rent reduction claim dismissed for failure to serve notice.
ECLI:FI:KKO:2017:91
Supreme Court holds that the statutory cap on security applies only to the tenant, not the guarantor in a guarantee contract.
kko-precedent_1999_34
Supreme Court allows rent reduction claim based on property condition despite expiration of lease term.

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Kysymys siitä, ylittikö liikehuoneiston vuokra olennaisesti vuokra-arvoltaan samanveroisista ja samaan tarkoitukseen käytettävistä huoneistoista paikkakunnalla maksetun kohtuullisen käyvän vuokran.

Ks. KKO:1994:96

HVL 112 § (653/87)