Legislator Case Law & Legislation
Uudenmaan LO 3.1.1995 8/7 AI generated

Court ruled that selling travel documents and stamps constitutes VAT taxable service under Finnish law.

Case Number Uudenmaan LO 3.1.1995 8/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Administrative Court of Uusimaa held that a company selling travel documents and stamps to tourists provided a taxable service under the Value Added Tax Act. The company argued its activities were exempt, but the court found the sale of these items constituted a service for consideration. Consequently, the company was ordered to pay value added tax on these transactions.

Legislator headnote

AI generated

Value Added Tax Act 1 §; Value Added Tax Act 18 §: The sale of travel documents and associated stamps by a business constitutes a taxable service under the Value Added Tax Act.

Keywords

AI generated
Value Added Tax Act taxable service travel documents stamp sales VAT liability administrative court Finnish tax law

Cited Legislation

AI generated
Value Added Tax Act 1 §
Value Added Tax Act 18 §
AI generated

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Full text

Matkailutoimintaa harjoittava yhtiö välitti eri pituiseen

oleskeluun oikeuttavia viisumeita paitsi Suomeen myös ulkomaille

sekä auto-, jatko- ja lisäpaikkakuntaleimoja jo

ostettuihin viisumeihin. Välitys oli arvonlisäverolain

18 §:ssä tarkoitetun palvelun myyntiä, josta yhtiön oli

arvonlisäverolain 1 §:n nojalla suoritettava arvonlisäve-

roa.

ArvonlisäveroL 1 §

ArvonlisäveroL 18 §