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Mikkelin LO 31.3.1992 196 AI generated

Stamp tax exemption denied because neither spouse individually owned half of the residence.

Case Number Mikkelin LO 31.3.1992 196
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 claim for stamp tax exemption on a property purchased jointly by a married couple. The court found that the statutory requirement for exemption was not met because neither spouse individually owned at least half of the residence or the building attached to it. Consequently, the lower court's decision to remove the tax was overturned, and the tax liability was reinstated.

Legislator headnote

AI generated

LeimaveroL 30 § 1 mom 8 kohta; Stamp tax exemption under this provision requires the recipient to have acquired the property and at least half of the residence or attached building, a condition not satisfied when spouses jointly own only half of the total property without individual ownership of the requisite share.

Keywords

AI generated
stamp tax exemption joint ownership residence requirement administrative court marital property

Cited Legislation

AI generated
LeimaveroL 30 § 1 mom 8 kohta
LeimaveroL 30 § 1 mom 8 kohta

Cited Case Law

AI generated
KHO T:5116, A:16.12.1993
KHO T:3319, A:9.9.1993
Vrt. KHO T:3319, A:9.9.1993
AI generated
admin_1993_turku-and-pori-county__966
Court allows first home tax exemption for spouses who bought a single apartment in a multi-unit building.
admin_1990_oulu-county__84
Court allows tax assessment based on 2/3 ownership share when spouse exemption does not apply.
admin_1995_turku-and-pori-county__549
Court ruled that adjacent properties must be valued as one unit for tax purposes despite separate ownership.
admin_1995_turku-and-pori-county__472
Administrative court dismissed tax assessment appeal regarding separate valuation of industrial and residential building parts.
admin_1988_kuopio-county__756
Transfer of leasehold right to spouse without stamp duty due to pre-existing ownership share.

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Full text

Kysymys ensiasunnon leimaverovapaudesta.

Aviopuolisot olivat ostaneet yhdessä puolet ns. paritalosta.

Leimaverovapauden edellytyksenä on muun ohella, että luovutuksensaaja

on hankkinut omistukseensa kiinteistön ja vähintään

puolet sillä olevasta tai sille rakennettavasta asuinrakennuksesta.

Koska tässä tapauksessa puolisot omistivat

yhdessä puolet paritalokiinteistöstä eikä siis kumpikaan

heistä erikseen omistanut vähintään puolta asuinrakennuksesta,

leimaverovapauden edellytykset eivät täyttyneet.

LeimaveroL 30 § 1 mom 8 kohta

KHO:n päätös T:5116, A:16.12.1993: Lääninoikeuden päätös

on kumottu ja käräjätuomarin määräämä leimavero poistettu.

Vrt. KHO T:3319, A:9.9.1993