Legislator Case Law & Legislation
Uudenmaan LO 18.4.1995 377/7 AI generated

Court allows VAT exemption for restored boat restaurant despite structural modifications.

Case Number Uudenmaan LO 18.4.1995 377/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Administrative Court allowed the tax authority's decision to exempt the restored boat from VAT. The boat, originally a vessel with functional engines and steering gear, was renovated for restaurant use but retained its maritime character. The court ruled that the structural changes did not alter the fundamental nature of the asset, maintaining its status as a tax-exempt vessel under the VAT Act.

Legislator headnote

AI generated

ArvonlisäveroL 1 § 1 mom 1 kohta; ArvonlisäveroL 58 § 1 mom 1 kohta: A vessel remains a tax-exempt vessel for restaurant purposes if its core maritime functionality is preserved despite renovations.

Keywords

AI generated
VAT exemption vessel classification restaurant operation structural modifications taxable person maritime asset administrative review

Cited Legislation

AI generated
ArvonlisäveroL 1 § 1 mom 1 kohta
ArvonlisäveroL 1 § 1 mom 1 kohta
ArvonlisäveroL 58 § 1 mom 1 kohta
ArvonlisäveroL 58 § 1 mom 1 kohta
AI generated

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Rannassa toimivaksi ravintolaksi kunnostettu vesialus, jossa

oli toimintakuntoiset moottori ja ohjauslaitteet, katsottiin

muutostöistä huolimatta verottomaksi vesialukseksi.

Aluksen vuokraamisesta ravintolatoiminnan harjoittajalle ei

ollut suoritettava arvonlisäveroa.

ArvonlisäveroL 1 § 1 mom 1 kohta

ArvonlisäveroL 58 § 1 mom 1 kohta