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Uudenmaan LO 2.2.1995 57/1 AI generated

Court ruled electronic money transfers to bank cards are financial services, not taxable sales requiring VAT.

Case Number Uudenmaan LO 2.2.1995 57/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa held that a company's electronic money transfer service to bank cards constitutes a financial service rather than a taxable sale. The company argued the service was exempt from VAT, but the court determined the core activity was financial in nature. Consequently, the company was ordered to pay value-added tax on the loading fee.

Legislator headnote

AI generated

ArvonlisäveroL 17 §; ArvonlisäveroL 18 §: Electronic money transfers to bank cards are classified as financial services, not taxable sales, exempting the transaction from value-added tax obligations.

Keywords

AI generated
electronic money transfer bank card loading financial service classification value-added tax exemption VAT liability determination

Cited Legislation

AI generated
ArvonlisäveroL 17 §
ArvonlisäveroL 18 §
ArvonlisäveroL 41 §
ArvonlisäveroL 42 §

Cited Case Law

AI generated
KHO:n päätös A:30.8.1996 T:2618
KHO:n päätös A:30.8.1996 T:2618 : Muutettu
KHO:n päätös A:5.9.1996 T:2697
myös KHO:n päätös A:5.9.1996 T:2697
AI generated
admin_2013_helsinki__992
VAT deduction allowed for gift cards when purchase and taxable sales have objective content link.
kho-precedent_2012_24
Finnish Supreme Administrative Court allows business transfer principles to apply to corporate income tax companies via EU law.
kho-precedent_1998_85
VAT exempted on loan establishment fees and handling charges as consideration for financial service.
kho-precedent_2012_15
Court allows VAT deduction for parking lot construction and operations as a tax-exempt business activity under VAT Directive.
kho-precedent_2001_63
Finnish Supreme Administrative Court ruled MBA costs are business expenses, not salary, exempting employer from advance tax withholding.

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Full text

Yhtiön suorittamaa elektronisen rahan siirtämistä rahakortille

eli rahakortin latausta ja käteisen rahan tilittämistä

korttiyhtiölle ei ollut pidettävä rahoituspalvelun

vaan verollisen palvelun myyntinä. Yhtiön oli suoritettava

arvonlisäveroa latausprovisiosta.

ArvonlisäveroL 17 §

ArvonlisäveroL 18 §

ArvonlisäveroL 41 §

ArvonlisäveroL 42 §

KHO:n päätös A:30.8.1996 T:2618 : Muutettu

Kts. myös KHO:n päätös A:5.9.1996 T:2697