Legislator Case Law & Legislation
Uudenmaan LO 10.1.1995 27/7 AI generated

VAT court held free church notices in a company newsletter are not internal use and thus taxable.

Case Number Uudenmaan LO 10.1.1995 27/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The 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 generated

Arvonlisäverolaki 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.

Keywords

AI generated
Value Added Tax internal use exemption newsletter publication taxable supply public availability church notices administrative court ruling

Cited Legislation

AI generated
Arvonlisäverolaki 1 § 1 kohta
Arvonlisäverolaki 17 §
Arvonlisäverolaki 18 §
Arvonlisäverolaki 20 §
Arvonlisäverolaki 22 §
AI generated

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Full 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 §