VAT court held free church notices in a company newsletter are not internal use and thus taxable.
Legislator summary
AI generatedThe Administrative Court ruled that VAT was correctly levied on church and organization notices published for free in a company's newsletter. The company argued these publications constituted internal use exempt from VAT, but the court found they were made available to the general public. Consequently, the court determined the transactions were taxable supplies of services rather than internal administrative activities.
Legislator headnote
AI generatedArvonlisäverolaki 1 § 1 kohta; 17 §; 18 §; 20 §; 22 §: Publications of third-party notices in a company newsletter for free are not considered internal use and constitute a taxable supply of services.
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AI generatedFull text
Yhtiön lehdessään ilmaiseksi julkaisemat seurakunnalliset
ja järjestöjen ilmoitukset katsottiin lehden toimitukselliseksi
aineistoksi. Niiden julkaisemista ei ollut
pidettävä ilmoituspalvelun omaan käyttöön ottamisena.
ArvonlisäveroL 1 § 1 mom
ArvonlisäveroL 17 §
ArvonlisäveroL 18 §
ArvonlisäveroL 20 §
ArvonlisäveroL 22 §