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Pohjois-Karjalan LO 11.1.1995 32 AI generated

Court dismissed appeal; vacant 1967 house taxed at general rate, not reduced rate for permanent residence.

Case Number Pohjois-Karjalan LO 11.1.1995 32
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the applicant's appeal regarding property tax assessment for a vacant 1967 house. The lower authority determined the building was not in 'other use' under the Property Tax Act since it had been empty since 1985. Consequently, the court upheld the application of the standard tax rate rather than the reduced rate for permanent residence buildings.

Legislator headnote

AI generated

Kiinteistöverolain 11 §; 12 §: A vacant building constructed in 1967 and unused since 1985 is not considered to be in 'other use' and must be taxed at the general rate instead of the reduced rate for permanent residence buildings.

Keywords

AI generated
property tax assessment vacant building status permanent residence rate other use definition administrative court appeal

Cited Legislation

AI generated
Property Tax Act 1993, Section 11
Property Tax Act 1993, Section 12
AI generated
admin_1994_northern-karelia-county__968
Court reclassified a vacant house from temporary to permanent residence for lower property tax rates.
admin_2005_kuopio__318
Court allows tax refund where inherited house was uninhabitable due to poor condition during ownership.
admin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.
admin_1996_hame-county__8
Finland's Supreme Administrative Court allowed interest deduction for a home loan where the house was sold before occupancy.
kho-precedent_1999_39
Supreme Administrative Court dismissed appeal regarding interest deduction for construction debt not yet used as residence.

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Full text

Kiinteistöllä oleva vakituiseen asumiseen tarkoitettu ja

siihen käytetty, vuonna 1967 rakennettu 57 neliömetrin suuruinen

pientalo oli ollut tyhjillään vuodesta 1985 lähtien.

Kiinteistövero oli määrätty kiinteistöverolain 11 §:ssä tarkoitetun

yleisen kiinteistöveroprosentin mukaisesti.

Lääninoikeus katsoi, ettei rakennus ollut ollut kiinteistöverolain

12 §:n 2 momentissa tarkoitetussa muussa käytössä

ollessaan tyhjillään. Kiinteistövero siitä oli näin ollen

määrättävä kiinteistöverolain 12 §:ssä tarkoitettujen vakituisten

asuinrakennusten veroprosentin mukaisesti.

Verovuosi 1993

KiinteistöveroL 11 §

KiinteistöveroL 12 §