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Lapin LO 18.4.1990 437 AI generated

State not liable for municipal tax on student housing temporarily rented to non-students.

Case Number Lapin LO 18.4.1990 437
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 state's claim that it owed municipal tax on income from student housing. The state argued that renting small parts of the building to non-students constituted a deviation from general use, but the court found the temporary and minor nature of these rentals insignificant. Consequently, the court ruled that the building remained used for general purposes, exempting the state from tax liability under the relevant tax provisions.

Legislator headnote

AI generated

TVL 12 § 1 mom 1 kohta; TVL 12 § 2 mom; VerotusL 72 § 1 mom 4 kohta: Temporary and minor rental of student housing to non-students does not constitute a deviation from general use, so the state remains exempt from municipal tax on such income.

Keywords

AI generated
student housing tax general use deviation temporary rental exemption municipal tax liability state property tax

Cited Legislation

AI generated
TVL 12 § 1 mom 1 kohta
TVL 12 § 2 mom
VerotusL 72 § 1 mom 4 kohta
VerotusL 72 § 1 mom 4 kohta
AI generated
kho-precedent_2009_23
VAT liability upheld for temporary lease of youth center rooms to municipality for sports use.
admin_2012_turku__735
Sale of third home by long-term residents deemed taxable business income, not tax-free main residence transfer.
admin_1992_uusimaa-county__1004
Administrative court allowed use of student and driver housing for meetings as not deviating from permitted purpose.
admin_1995_northern-karelia-county__32
Court dismissed appeal; vacant 1967 house taxed at general rate, not reduced rate for permanent residence.
admin_1986_vaasa-county__3750
Stamp duty on land and mill buildings sold to a partnership company must be calculated on their combined value.

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Full text

Oikeuskysymyksenä oli, oliko valtio velvollinen maksamaan

kunnalle veroa omistamansa ammattikoulukiinteistön oppilasasuntolasta

siltä osin, kuin sen osia oli ollut tilapäisesti

vuokrattuna muille henkilöille kuin koulun oppilaille tai

henkilökunnalle.

Lääninoikeus katsoi, että oppilasasuntolarakennusta ei ollut

käytetty muuhun kuin yleiseen tarkoitukseen. Väliaikaisella

ja tilapäisluontoisella pienehköjen asuntolan osien

vuokraamisella ei tässä suhteessa ollut katsottava olevan

merkitystä. Valtio ei niin ollen ollut velvollinen suorittatamaan

kunnalle veroa sanotusta rakennuksesta saaduista tu-

loista.

Verovuosi 1985

Verovuosi 1986

TVL 12 § 1 mom 1 kohta

TVL 12 § 2 mom

VerotusL 72 § 1 mom 4 kohta