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Lapin LO 16.5.1995 445 AI generated

Administrative court dismissed tax objection regarding holiday cottage rental classified as business activity under property tax law.

Case Number Lapin LO 16.5.1995 445
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Lapland rejected the county authority's objection to a tax assessment for a company renting holiday cottages. The company argued its activities qualified for a specific tax reduction under development area laws, but the court found the primary income from lodging constituted a taxable business operation under the Property Tax Act. Consequently, the court ruled that the buildings were subject to the standard residential property tax rate rather than the reduced rate for qualifying tourism enterprises.

Legislator headnote

AI generated

Kiinteistöverolain 13 § 4 momentti; The court held that holiday cottage rentals with significant accommodation income constitute a taxable business activity under the Property Tax Act, precluding the application of reduced tax rates for tourism enterprises.

Keywords

AI generated
Property Tax Act holiday cottage rental business activity classification tax reduction eligibility lodging income administrative court decision tax assessment objection

Cited Legislation

AI generated
Property Tax Act section 13, paragraph 4

Cited Case Law

AI generated
KHO 16.6.1993, T:2366
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Supreme Court ruled that commercial premises rent must be compared with similar commercial premises for tax fairness.
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Full text

Kommandiittiyhtiö vuokrasi neljää lomamökkiä. Matkailijoiden

käytettävissä oli myös talousrakennus, kioski ja vastaanottotilat.

Yhtiö vuokrasi venettä sekä tarjosi opastuspalveluita.

Yhtiön liikevaihto oli noin 85.000 markkaa, josta majoitustulojen

osuus noin 71.000 markkaa ja palveluiden osuus noin

14.000 markkaa. Lääninoikeus katsoi, että tätä toimintaa oli

pidettävä kiinteistöverolain 13 §:n 4 momentissa tarkoitettuna

elinkeinotoimintana harjoitettuna majoitusliikkeenä, johon

kuuluviin rakennuksiin ei tullut soveltaa muiden asuinrakennusten

veroprosenttia. Verovuosi 1993.

KiinteistöveroL_13_§_4_mom

Ks. kehitysalueiden veronhuojennuslaissa tarkoitettu matkailuyritys.

KHO 16.6.1993, T:2366