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Uudenmaan LO 28.2.1995 106/1 AI generated

Court dismissed VAT deduction claim for business meals not linked to taxable transactions.

Case Number Uudenmaan LO 28.2.1995 106/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim to deduct VAT on business entertainment expenses. The company held meetings for internal audits and reporting, but only standard catering was purchased for taxable business purposes, while special dinners and drinks were not. The court ruled that VAT deduction is only permitted for expenses directly linked to taxable transactions, which these special entertainment items were not.

Legislator headnote

AI generated

ArvonlisäveroL 102 §; ArvonlisäveroL 114 § 1 mom 3 kohta: VAT deduction is not allowed for entertainment expenses unless they are directly connected to taxable business transactions.

Keywords

AI generated
VAT deduction business entertainment taxable transactions catering expenses administrative court

Cited Legislation

AI generated
ArvonlisäveroL 102 §
ArvonlisäveroL 114 § 1 mom 3 kohta
ArvonlisäveroL 114 § 1 mom 3 kohta

Cited Case Law

AI generated
KHO:n päätös A:19.6.1996 T:2059
KHO:n päätös A:19.6.1996 T:2059 : Ei muutosta.
AI generated
kho-precedent_2011_106
Supreme Court dismissed VAT deduction claim for cooperative sewerage construction as non-business activity.
kko-precedent_2004_131
Supreme Court dismisses appeal against business ban despite tax restitution and corrected accounting records.
kho-precedent_1999_35
Court dismissed VAT deduction for project management costs as no business activity was performed under VAT Act.
kho-precedent_2013_65
Business expenses for trade days are deductible only for meeting program costs and customary refreshments, not for evening entertainment.
admin_1992_kuopio-county__46
Court ruled a non-profit association liable for business tax on recurring beer festival profits.

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Full text

Yhtiö järjesti konsernin sisäistä tarkastusta ja raportointia

varten kokouksia ja neuvotteluja konsernin toimihenkilöille.

Kokousten ja neuvottelujen yhteydessä järjestetty

tavanomainen tarjoilu oli hankittu verollista liiketoimintaa

varten. Sitä vastoin illallistarjoilua tai muuten

tavanomaisesta kokous- ja neuvottelutarjoilusta poikkeavaa

tarjoilua ja kestitystä ei ollut hankittu verollista

liiketoimintaa varten. Ennakkotieto ajalle 1.6.1994-

31.12.1995

ArvonlisäveroL 102 §

ArvonlisäveroL 114 § 1 mom 3 kohta

KHO:n päätös A:19.6.1996 T:2059 : Ei muutosta. Päätös

on tallennettu oikeustapausrekisteriin (FKHO).