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Uudenmaan LO 7.2.1995 119/7 AI generated

VAT deduction denied for private use of company car used for training and negotiations.

Case Number Uudenmaan LO 7.2.1995 119/7
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 costs for a company car used for training and negotiations. The court found that because the vehicle was also used for private travel by employees, it was not exclusively used for deductible business purposes. Consequently, the tax authority correctly denied the VAT deduction based on the exclusive use requirement.

Legislator headnote

AI generated

Arvonlisäverolaki 102 §; Arvonlisäverolaki 114 § 1 mom 5 kohta; Arvonlisäverolaki 114 § 2 mom: VAT deduction is denied when a company vehicle is used for private purposes, as the exclusive business use requirement is not met.

Keywords

AI generated
Value Added Tax VAT deduction company vehicle private use exclusive business use tax deduction administrative court

Cited Legislation

AI generated
Arvonlisäverolaki 102 §
Arvonlisäverolaki 114 § 1 mom 5 kohta
Arvonlisäverolaki 114 § 2 mom
AI generated
admin_1996_uusimaa-county__377
VAT deduction allowed for company car used partly in business and partly for private trips.
admin_1988_hame-county__877
Spouse allowed to deduct car travel costs between home and workplace when husband holds free car allowance.
kko-precedent_1994_29
Finnish Supreme Court denies good faith purchaser protection due to buyer's failure to verify seller's title.
admin_1996_uusimaa-county__434
VAT deduction for display cars used as employee vehicles was partially allowed by the Administrative Court.
admin_2006_helsinki__1101
Administrative court dismissed customs officer's appeal regarding tax assessment under Vehicle Tax Act and EU law.

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Full text

Kaupunki käytti omistamaansa henkilöautoa muun ohessa arvonlisäverovelvollisen

laitoksensa liiketoimintaan liittyvien

koulutus- ja neuvottelutilaisuuksien yhteydessä. Yksi

matkalle lähtijöistä ajoi autolla edellisenä iltana kotiinsa

ja otti seuraavana aamuna muut matkalle lähtijät kyytiin

kunkin kotoaan. Työntekijän ajama matka toimipaikasta kotiinsa

katsottiin yksityisajoksi. Koska henkilöauto ei

näin ollen ollut yksinomaan vähennykseen oikeuttavassa käytössa,

ei autoon kohdistuviin kustannuksiin sisältyvää veroa

saanut vähentää miltään osin.

ArvonlisäveroL 102 §

ArvonlisäveroL 114 § 1 mom 5 kohta

ArvonlisäveroL 114 § 2 mom