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Uudenmaan LO 3.1.1995 9/7 AI generated

Administrative court dismissed VAT exemption claim for training provided by a partnership acting as a subcontractor.

Case Number Uudenmaan LO 3.1.1995 9/7
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 partnership's claim for a VAT exemption based on its provision of training services. The company argued that as a subcontractor performing tasks mandated by employment circles under the Adult Education Act, it was exempt from Value Added Tax. The court rejected this, ruling that the specific statutory exemption did not apply to the company's subcontracting activities.

Legislator headnote

AI generated

Arvonlisäverolaki 39 §; Arvonlisäverolaki 40 §: The statutory VAT exemption for employment circle-mandated adult education does not extend to a company acting as a subcontractor in such training.

Keywords

AI generated
VAT exemption subcontractor status adult education employment circles administrative court value added tax partnership liability

Cited Legislation

AI generated
Arvonlisäverolaki 39 §
Arvonlisäverolaki 40 §
työvoimapolittisesta aikuiskoulutuksesta annetun lain 5 §

Cited Case Law

AI generated
KHO:n päätös A:27.2.1996 T:530
KHO:n päätös A:27.2.1996 T:530 : KHO toisin.
AI generated
kho-precedent_2002_63
Supreme Court dismisses appeal because university hiring decision lacks administrative reviewability under higher education law.
kho-precedent_2013_140
VAT exemption for mandatory education denied as voluntary training sold via tender was not state-assisted.
kho-precedent_2004_22
Court dismissed challenge to procurement as special law requirement for nursing training permit was unproven.
kho-other_2020_1005
Supreme Administrative Court dismisses appeal against Ministry's refusal of vocational training license citing discretionary power and lack of need.
admin_2015_turku__408
Tax court rules employer-paid advanced therapy training creates taxable benefit over mere skill maintenance.

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Full text

Kommandiittiyhtiö harjoitti koulutusalan toimintaa. Yhtiön

toiminta muodostui kokonaisuudessaan alihankintana suoritetusta

työvoimapoliittisesta koulutuksesta. Yhtiön toimeksiantajina

olivat työvoimapiirit, joiden lakisääteisiin

tehtäviin mainitun koulutuksen järjestäminen kuului. Koska

yhtiön koulutustoimintaa järjestettiin työvoimapoliittisesta

aikuiskoulutuksesta annetun lain (763/90) nojalla, yhtiön

ei ollut suoritettava tästä toiminnastaan arvonlisäveroa.

ArvonlisäveroL 39 §

ArvonlisäveroL 40 §

L työvoimapoliittisesta aikuiskoulutuksesta 5 §

KHO:n päätös A:27.2.1996 T:530 : KHO toisin. Päätös

on tallennettu oikeustapausrekisteriin (FKHO).