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Keski-Suomen LO 13.3.1995 166 AI generated

Permanent resident in Spain owning Finnish summer home liable for Finnish property tax despite tax treaty.

Case Number Keski-Suomen LO 13.3.1995 166
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal against a property tax assessment for a summer residence in Finland. The court found that the tax treaty between Finland and Spain did not exempt the owner from Finnish taxation. Consequently, the court upheld the tax liability based on the resident's permanent domicile in Spain.

Legislator headnote

AI generated

Sopimus Suomen Tasavallan ja Espajan välillä tulon ja omaisuuden kaksinkertaisen verotuksen estämiseksi; KiinteistöveroL 1 §, 4 §: A permanent resident in one treaty state owning a summer residence in another state remains liable for property tax in the residence state if the treaty does not provide an exemption.

Keywords

AI generated
property tax liability tax treaty exemption permanent residence status summer residence ownership double taxation agreement

Cited Legislation

AI generated
KiinteistöveroL 1 §
KiinteistöveroL 4 §
Sopimus Suomen Tasavallan ja Espajan välillä tulon ja omaisuuden kaksinkertaisen verotuksen estämiseksi (SopS 66/68)
AI generated
kho-precedent_2008_43
Spouses deemed generally taxable in Finland for 2003-2004 due to continuous residence despite Spanish home.
kho-precedent_2007_34
Limited tax resident pension taxed at source not exceeding general tax liability under EU law.
kho-precedent_2004_106
Source tax on pension exceeds domestic rate; EU free movement rules apply to resident non-residents.
kko-precedent_2016_21
Finnish Supreme Court dismisses co-ownership dissolution request for Spanish property due to exclusive Spanish jurisdiction under Brussels I Regulation.
kho-precedent_2002_80
Capital gains tax loss from Spanish property sale cannot offset Finnish capital gains due to double tax treaty rules.

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Full text

Suomen ja Espajan välinen verosopimus ei ollut esteenä sille, että Espanjassa vakituisesti asuvalle henkilölle, joka omisti kesämökkikiinteistön Suomessa, määrättiin kiinteistövero vuodelta 1993.

KiinteistöveroL 1 §

KiinteistöveroL 4 §

Sopimus Suomen Tasavallan ja Espajan välillä tulon ja omaisuuden kaksinkertaisen verotuksen estämiseksi. (SopS 66/68)

Viherkenttä: Uusi kiinteistövero (1992) s. 45