Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Hämeen LO 19.8.1991 849/1 AI generated

Joint purchase by spouses triggers half stamp duty rate under Stamp Duty Act Section 17.

Case Number Hämeen LO 19.8.1991 849/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Administrative Court allowed the appeal, ruling that a property jointly purchased by spouses constitutes a single transaction subject to half the stamp duty rate. While the lower court initially imposed the full rate because the husband was not related to the sellers, the appellate court emphasized the joint nature of the purchase. The decision rests on the interpretation that spouses buying together on one document qualify for the reduced rate under Section 17 of the Stamp Duty Act.

Legislator headnote

AI generated

Stamp Duty Act Section 17; Stamp Duty Act Section 17: When spouses jointly purchase property on a single transaction document, the duty is levied at half the standard rate rather than the full amount.

Keywords

AI generated
Stamp Duty Act Section 17 joint spousal purchase half duty rate single transaction document administrative court appeal

Cited Legislation

AI generated
Stamp Duty Act Section 17

Cited Case Law

AI generated
Supreme Administrative Court 5.5.1960 case 2885
AI generated
admin_1989_kuopio-county__7
Court ruled leasehold and land transfer tax applies to combined value when spouses and minor child are involved.
kko-precedent_2016_37
HD:2016:37
admin_2000_rovaniemi__208
Court held that a buyer's share of property tax is not a stamp duty deductible payment.
admin_1988_central-finland-county__1455
Stamp duty on combined land and building sale calculated on total value, not separate parts.
admin_1987_kuopio-county__826
Administrative court dismisses stamp duty claim where highest bidder retains ownership in forced auction.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Aviopuolisot olivat kauppakirjan mukaan ostaneet kiinteistön puoliksi kumpikin. Koska mies ei ollut sukua myyjille ja koska kiinteistöä ei oltu luovutettu puolisoille yhteisesti, kiinteistötuomari määräsi kauppakirjan leimattavaksi miehen osalta täyteen määrään.

Lääninoikeus katsoi, että kun puolisot olivat samalla kauppakirjalla yhdessä ostaneet kiinteistön, kauppakirja oli kokonaisuudessaan leimattava leimaverolain 17 §:ssä säädettyyn puoleen määrään.

Äänestys 2-1.

Vrt. KHO 5.5.1960 taltio 2885 (ei julk.)