Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 13.7.1995 605/7 AI generated

Administrative court dismissed VAT claim on self-use services where employee expense reimbursements were deemed taxable base.

Case Number Uudenmaan LO 13.7.1995 605/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim for a VAT refund regarding self-use services. The court held that employee expense reimbursements constitute the taxable base under the Value Added Tax Act. Consequently, the taxpayer could not deduct input VAT on these services.

Legislator headnote

AI generated

Arvonlisäverolaki 32 §; Arvonlisäverolaki 75 § 1 mom 2 kohta: Employee expense reimbursements are considered part of the taxable base for VAT on self-use services, precluding input tax deduction.

Keywords

AI generated
Value Added Tax Act employee expense reimbursements self-use services taxable base determination input tax deduction administrative court ruling VAT refund claim

Cited Legislation

AI generated
Arvonlisäverolaki 32 §
Arvonlisäverolaki 75 § 1 mom 2 kohta
AI generated
kho-precedent_2001_45
Supreme Administrative Court allows VAT deduction for group members on property sale costs if properties were used in taxable business.
admin_1999_uusimaa-county__3
VAT court dismissed claim that indirect construction costs are deductible input tax base items.
admin_2013_rovaniemi__159
Administrative court dismissed property tax on mining assets, ruling they fall outside the definition of taxable real estate under the Property Tax Act.
admin_2002_helsinki__43
VAT deduction allowed for real estate sales costs and notary fees on business-use properties.
kho-precedent_2016_120
Supreme Administrative Court allows VAT on parking surveillance fees as a service provided to the property owner.

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

Yhtiö oli arvonlisäverolain 32 §:n mukaan velvollinen suorittamaan

arvonlisäveroa kiinteistöhallintapalvelujen omasta

käytöstä. Veron perusteeseen oli lain 75 §:n 1 momentin

2 kohdan mukaan luettava työntekijöille maksettavat kulukorvaukset.

Ennakkotieto ajalle 1.2.1995 - 31.12.1996.

ArvonlisäveroL 32 §

ArvonlisäveroL 75 § 1 mom 2 kohta