Legislator Case Law & Legislation
Uudenmaan LO 29.12.1994 1427/1 AI generated

County court ruled that inter-municipal service purchase agreements are not VAT taxable sales.

Case Number Uudenmaan LO 29.12.1994 1427/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Administrative Court dismissed the tax authority's claim that inter-municipal service purchase agreements constituted taxable sales under the Value Added Tax Act. The municipality argued that selling consulting services to other municipalities for cost-sharing purposes did not qualify as a commercial sale of goods or services. The court agreed, determining that such agreements fall outside the definition of taxable transactions under the relevant statutory provisions.

Legislator headnote

AI generated

ArvonlisäveroL 1 § 1 mom 1 kohta; ArvonlisäveroL 6 § 1 mom: Inter-municipal agreements for the purchase of services for cost-sharing purposes do not constitute taxable sales of goods or services under the Value Added Tax Act.

Keywords

AI generated
inter-municipal agreements service purchase contracts Value Added Tax Act taxable sales definition municipal cost sharing

Cited Legislation

AI generated
ArvonlisäveroL 1 § 1 mom 1 kohta
ArvonlisäveroL 1 § 1 mom 1 kohta
ArvonlisäveroL 6 § 1 mom
ArvonlisäveroL 6 § 1 mom
AI generated

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Full text

Kunta myi ostopalvelusopimuksen perusteella kuluttajaneuvontaa

kuudelle muulle kunnalle perien neuvontatehtävien

hoitamisesta kustannusten jakamiseen perustuvan korvauksen

sopimuskunnilta. Toimintaa ei ollut pidettävä arvonlisäverolain

1 §:n 1 momentin 1 kohdassa tarkoitettuna liiketoiminnan

muodossa tapahtuvana tavaran tai palvelun myyntinä

eikä kunnan ollut suoritettava toiminnasta perimistään korvauksista

arvonlisäveroa.

ArvonlisäveroL 1 § 1 mom 1 kohta

ArvonlisäveroL 6 § 1 mom