Legislator Case Law & Legislation
Uudenmaan LO 31.1.1995 45/1 AI generated

Home care work under social services law is tax-exempt social welfare activity without VAT.

Case Number Uudenmaan LO 31.1.1995 45/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The 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 generated

ArvonlisäveroL 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.

Keywords

AI generated
value-added tax exemption social welfare activities home care services municipal supervision tax-free operations

Cited Legislation

AI generated
ArvonlisäveroL 37 §
ArvonlisäveroL 38 §

Cited Case Law

AI generated
KHO:n päätös A:2.11.1995 T:4438
KHO:n päätös A:2.11.1995 T:4438 : Ei muutoksenhakulupaa
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

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