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Uudenmaan LO 15.3.1989 244/V AI generated

Court dismissed tax on storage building for winter equipment, ruling it exempt from investment tax.

Case Number Uudenmaan LO 15.3.1989 244/V
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the tax authority's decision to levy investment tax on a building designated for storing winter maintenance machinery. The authority argued the structure was taxable under the Investment Tax Act, while the taxpayer contended it was a construction activity exempt from tax. The court ruled that the building served as a storage facility rather than a garage for vehicles, thereby qualifying for the construction exemption.

Legislator headnote

AI generated

Investment Tax Act s. 4(2); Investment Tax Act s. 7: A building used for storing winter maintenance equipment is exempt from investment tax as it constitutes a construction activity, not a vehicle garage.

Keywords

AI generated
Investment Tax Act construction exemption storage facility winter maintenance equipment tax liability administrative court vehicle garage

Cited Legislation

AI generated
Investment Tax Act s. 4(2)
Investment Tax Act s. 7
AI generated
admin_1986_mikkeli-county__1015
Tax deduction for warranty deposit denied because company installed no structures covered by the deposit.
kho-precedent_2006_91
Supreme Administrative Court allows building permit when site is not on protected water body shore zone.
admin_1995_northern-karelia-county__30
Administrative court classifies a sauna building used for leisure as a residential structure for tax purposes despite its small size.
admin_1995_northern-karelia-county__32
Court dismissed appeal; vacant 1967 house taxed at general rate, not reduced rate for permanent residence.
kho-precedent_1998_45
VAT refund claim dismissed as claimant failed to prove goods were exported for non-EU use.

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Full text

Verovirasto oli kaupungin ennakkotietohakemukseen antamas-an

saan päätöksessä katsonut investointiverolain 4 §:n 2 momentissa

tarkoitetuksi veronalaiseksi rakentamiseksi rakennuksen,

jonka valituksessa tarkoitettu tila on varattu säilytystilaksi

niille kadun ja puistojen rakennus- ja kunnossapitokoneille,

jotka koneistojensa takia on talvella säilytettävä

puolilämpimässä tilassa. Tällaisia koneita ovat

traktorit, kaivurit, tiehöylät, nosturit, lakaisu- ja maalauskoneet

sekä muut vastaavat koneet.

Lääninoikeus katsoi, että rakennuksen valituksessa tarkoitettua

rakennustilaa ei ollut pidettävä investointiverolain

4 §:n 2 momentin 4 kohdassa mainittuna autotallina. Rakentamista

oli pidettävä investointiverosta vapaana rakentami-

sena.

InvestointiveroL 4 § 2 mom 4 kohta

InvestointiveroL 7 §