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Kuopion LO 19.8.1993 442/I AI generated

Buyer of city plot must pay stamp duty even if lease transfer wasn't reported to authorities.

Case Number Kuopion LO 19.8.1993 442/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Kuopio upheld the Tax Administration's claim against the buyer of a city plot for unpaid stamp duty. Although the leasehold right had been transferred and the building sold, the transfer was not reported to the municipal authorities, and the duty remained uncollected. The court ruled that the failure to report the transfer did not exempt the buyer from the statutory obligation to pay the stamp duty to the state.

Legislator headnote

AI generated

LeimaveroL 16 §; LeimaveroL 26 §: The obligation to pay stamp duty on the transfer of a leasehold right in a city plot arises regardless of whether the transfer has been reported to the municipal authorities.

Keywords

AI generated
stamp duty liability leasehold transfer municipal reporting tax administration claim city plot ownership

Cited Legislation

AI generated
LeimaveroL 16 § (874/82)
LeimaveroL 16 § (874/82)
LeimaveroL 26 §
LOL 2 § 3 kohta
AI generated
admin_1989_northern-karelia-county__5
Court dismissed appeal where tenant rights transfer without prior notice triggered stamp duty liability.
admin_1989_kuopio-county__9
Transfer of leasehold right with unfinished building triggers stamp duty if building is primary subject.
admin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.
appeal_1984_helsinki__226
Landlord's failure to occupy rented unit after termination prevents tenant from claiming damages for loss of housing.
kho-precedent_2010_2
Supreme Administrative Court allows late depreciation claim for rental property when no statute of limitations exists.

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Full text

Voitiinko kaupungissa olevan vuokratontin ostaja verohallituksen

hakemuksesta velvoittaa maksamaan suorittamatta jäänyt

leimavero, kun vuokraoikeuden siirrosta ei ollut tehty

ilmoitusta kaupungin viranomaiselle.

Kaupungissa olevan tontin vuokraoikeus oli siirretty ja

sillä oleva rakennus oli myyty 26.3.1986 allekirjoitetulla

kauppakirjalla 410.000 markalla. Vuokraoikeuden siirtoa ei

oltu ilmoitettu kaupungin viranomaiselle eikä leimaveroa

ollut suoritettu.

Verohallitus oli vaatinut, että ostaja velvoitetaan maksamaan

leimavero valtiolle.

Lääninoikeus hyväksyi vaatimuksen ja velvoitti ostajan suorittamaan

valtiolle leimaveroa vastaavat 24.600 markkaa.

Äänestys 2-1

LeimaveroL 16 § (874/82)

LeimaveroL 26 §

LOL 2 § 3 kohta