Home care work under social services law is tax-exempt social welfare activity without VAT.
Legislator summary
AI generatedThe Administrative Court ruled that home care services provided by a company under the supervision of a municipal social committee are tax-exempt social welfare activities. The company argued that its services, including personal assistance and safety visits, should be exempt from value-added tax. The court agreed, determining that such activities fall within the definition of tax-free social welfare operations mandated by the Social Services Act.
Legislator headnote
AI generatedArvonlisäveroL 37 §; ArvonlisäveroL 38 §: Home care services provided under the supervision of a municipal social committee pursuant to the Social Services Act constitute tax-exempt social welfare activities and are not subject to value-added tax.
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Yhtiön vanhusten, vammaisten, lapsiperheiden yms. auttamiseksi
suorittamat kodinhoitotyöt, kylvetykset, turvakäynnit,
henkilökohtainen avustaminen jne. oli verotonta sosiaalihuoltotoimintaa
silloin, kun toiminta tapahtui sosiaalihuoltolain
43 §:n nojalla kunnan sosiaalilautakunnan valvonnassa.
ArvonlisäveroL 37 §
ArvonlisäveroL 38 §
KHO:n päätös A:2.11.1995 T:4438 : Ei muutoksenhakulupaa